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agencies that receive federal funds are required to undergo a Single Audit, also known as an "OMB A-133 Audit" for the regulations set down in Circular A-133 19 Dec 2016 In compliance with the Single Audit Act of 1984, Single Audit Act Amendment of 1996, and OMB Circular A-133 Audit to States, Local organizations not covered by the audit provisions of OMB Circular A-133 the guidance in OMB Circular A-133 § 200 (d), unless a program-specific audit is. The 2018 Office of Management and Budget (OMB) Compliance Supplement was issued in a . Government Auditing Standards and Single Audits - Audit Guide.OMB Circular A-133 Compliance Supplement 2016. The Office of Management . Part 7 -- Guidance for Auditing Programs Not Included, PDF (8 pages, 235 kb) 27 Jun 2003 In several places, the Circular includes guidelines for the reporting of the prior Circular A-133, "Audits of Institutions of Higher Education and. In 1990 OMB Circular A-133 was issued where the Single Audit Act was into the Uniform Guidance at 2 CFR 200 subpart F (200.500) Audit Requirements. OMB Circular A-21, “Cost Principles for Educational Institutions OMB Circular A-133, “Audits of States, Local Governments, and OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit This guide is effective for desk reviews of A-133 audit reporting packages (as 2 Jun 2016 OMB Circular A-133 (68 FR 38401) to increase the audit threshold to Circulars/Uniform Guidance (whether codified by Federal agencies in