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OMB CIRCULAR A-133 Compliance Supplement June 2010
 

This Compliance Supplement identifies federal compliance requirements to assist auditors in determining federal objectives, expectations, and auditing procedures for federally funded programs. Grantees may find this supplement useful when preparing for an audit review.

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OMB CIRCULAR A-133
COMPLIANCE SUPPLEMENT June 2010


The Office of Management and Budget (OMB) has made the Compliance Supplement available in two commonly used formats, Microsoft Word and PDF. This has been done in order to make this information as readily available as possible. OMB does not necessarily endorse these products or their companies.

 

Compliance Supplement Sections PDF Format Word Format
Table of Contents PDF
(67 KB)
Word
(114 KB)
Part 1 – Background, Purpose, and Applicability PDF
(68 KB)
Word
(70 KB)
Part 2 – Matrix of Compliance Requirements PDF
(257 KB)
Word
(460 KB)
Part 3-Compliance Requirements   PDF
(558 KB)
Word
(562 KB)
Part 4 – Agency Program Requirements -- Introduction PDF
(22 KB)
Word
(66 KB)
Part 4 – U.S. Agency for International Development (USAID) PDF
(50 KB)
Word
(78 KB)
Part 4 – Department of Agriculture (USDA) PDF
(461 KB)
Word
(462 KB)
Part 4 – Department of Commerce (DOC) PDF
(74 KB)
Word
(256 KB)
Part 4 – Department of Defense (DOD) PDF
(35 KB)
Word
(35 KB)
Part 4 – Department of Energy (DOE) PDF
(42 KB)
Word
(75 KB)
Part 4 – Department of Homeland Security (DHS) PDF
(168 KB)
Word
(305 KB)
Part 4 – Department of Education (ED) PDF
(1116 KB)
Word
(1046 KB)
Part 4 – Department of Health and Human Services (HHS) PDF
(1054 KB)
Word
(741 KB)
Part 4 – Department of Housing and Urban Development (HUD) PDF
(592 kb)
Word
(544 kb)
Part 4 – Department of the Interior (DOI) PDF
(103 KB)
Word
(177 KB)
Part 4 – Department of Justice (DOJ) PDF
(49 KB)
Word
(55 KB)
Part 4 – Department of Labor (DOL) PDF
(301 KB)
Word
(279 KB)
Part 4 – Department of Transportation (DOT) PDF
(156 KB)
Word
(228 KB)
Part 4 – Department of the Treasury PDF
(26 KB)
Word
(70 KB)
Part 4 – Appalachian Regional Commission (ARC) PDF
(44 KB)
Word
(91 KB)
Part 4 – National Endowment for the Humanities (NEH) PDF
(22 KB)
Word
(65 KB)
Part 4 – Environmental Protection Agency (EPA) PDF
(82 KB)
Word
(123 KB)
Part 4 – Corporation for National and Community Service (CNCS) PDF
(40 KB)
Word
(99 KB)
Part 4 – Social Security Administration (SSA) PDF
(25 KB)
Word
(76 KB)
Part 5 – Clusters of Programs PDF
(388 KB)
Word
(399 KB)
Part 6 – Internal Control PDF
(161 KB)
Word
(182 KB)
Part 7 – Guidance for Auditing Programs Not Included PDF
(44 KB)
Word
(61 KB)
Appendix 1 – Federal Programs Excluded From A-102 Common Rule PDF
(25 KB)
Word
(43 KB)
Appendix 2 – Federal Agency Codification of Certain Governmentwide Grants Requirements PDF
(42 KB)
Word
(77 KB)
Appendix 3 – Federal Agency Contacts for A-133 Audits PDF
(98 KB)
Word
(134 KB)
Appendix 4 – Internal Reference Tables PDF
(100 KB)
Word
(202 KB)
Appendix 5 – List of Changes for the 2007 Compliance Supplement PDF
(105 KB)
Word
(144 KB)
Appendix 6 – Disaster Waiver and Special Provisions Affecting Single Audits PDF
(104 KB)
Word
(141 KB)
Appendix 7 – Other OMB Circular A-133 Advisories PDF
(61 KB)
Word
(77 KB)
Appendix 8 – SAS 70 Examinations of EBT Organizations PDF
(53 KB)
Word
(64 KB)
Appendix 9 – Compliance Supplement Core Team PDF
(19 KB)
Word
(38 KB)

 

See also:

OMB Circular A-133: Compliance Supplement June 2010 [PDF, 6.49MB]
OMB Circular A-133: Compliance Supplement June 2010  [Word, 5.43MB]

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OMB Circular A-133: Compliance Supplement June 2010. Executive Office of the President/OMB. 2010. English.