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A library of on-line resources related to single audit.

 

	PCIE Non-Federal Audit Review Guidelines - Guide for Initial Review of A-133 Audit Reports (1999 edition)
	PCIE Non-Federal Audit Review Guidelines - Guide for Quality Control Review for A-133 Audits (1999 edition)

Federal Resources

Grant Administration OMB Circular A-21 "Cost Principles for Educational Institutions." OMB Circular A-87 "Cost Principles for State, Local and Indian Tribal Governments." OMB Circular A-102 "Grants and Cooperative Agreements with State and Local Governments," also known as the "Common Rule." Each federal agency codified this circular into its regulations. OMB's grants management home page has a chart showing the location of the codified circulars. 45 CFR Part 92 "Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments," also known as the "Common Rule," as adopted by the Federal Department of Health and Human Services (search Title 45 for "45 CFR PART 92"). OMB Circular A-110 "Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations." Each federal agency codified this circular into its regulations. OMB's grants management home page has a chart showing the location of the codified circulars. OMB Circular A-122 "Cost Principles for Non-Profit Organizations." 48 CFR Part 31 "Contract Cost Principles and Procedures" (search Title 48 for "48 CFR PART 31"). GrantsNet -- A resource for finding and exchanging information about the federal Department of Health and Human Services and other federal grant programs. Grants Administration Manual -- published by the federal Department of Health and Human Services.

Audit Government Auditing Standards. Single Audit Act Amendments of 1996. OMB Circular A-133 "Audits of States, Local Governments, and Non-Profit Organizations." Form SF-SAC (11/98) Data Collection Form for Reporting on Audits of States, Local Governments, and Non-profit Organizations (PDF). OMB Circular A-133 Compliance Supplement - April 1999 OMB Circular A-133 Compliance Supplement - March 2000 OMB Circular A-133 Compliance Supplement - March 2001 OMB Circular A-133 Compliance Supplement - March 2002 Non-Federal Audit Team -- ED/OIG Non-Federal Audit Team Homepage, a "mega-stop" for single audit information.

Other Federal Resources Government Information Xchange -- An excellent starting point for finding federal resources. Catalog of Federal Domestic Assistance. Code of Federal Regulations.

State Resources

	Audit Wisconsin Legislative Audit Bureau. Wisconsin Comprehensive Annual Financial Report.
	Other State Sources Wisconsin Statutes and Administrative Code. State of Wisconsin E-government Portal -- This site includes links to most state agencies and information on many state services.

Other Resources

	Grant Administration Procuring Audit Services -- The Mid-America Intergovernmental Audit Forum's Choosing an External Auditor.
	Audit The American Institute of Certified Public Accountants' illustrative report examples reflecting the reporting changes required by the new law and circular. KARL -- The Official Kaplan's AuditNet Resource List.

 

Rev.   4/29/2008

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