OMB CIRCULAR A-133 Compliance Supplement June 2012

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.

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:

Compliance Supplement Sections PDF Format Word Format
Title Page PDF
(1 page, 30 kb)
Word
(1 page, 245 kb)
Table of Contents PDF
(10 pages, 123 kb)
Word
(10 pages, 266 kb)
Part 1 -- Background, Purpose, and Applicability PDF
(10 pages, 119 kb)
Word
10 pages, (254 kb)
Part 2 -- Matrix of Compliance Requirements PDF
(11 pages, 439 kb)
Word
(11 pages, 547 kb)
Part 3 -- Compliance Requirements PDF
(125 pages, 816 kb)
Word
(125 pages, 499 kb)
Part 4 -- Agency Program Requirements PDF
(1 pages, 67 kb)
Word
(1 pages, 35 kb)
Part 4 -- U.S. Agency for International Development (USAID) PDF
(6 pages, 88 kb)
Word
(6 pages, 73 kb)
Part 4 -- Department of Agriculture (USDA) PDF
(117 pages, 680 kb)
Word
(119 pages,380 kb)
Part 4 -- Department of Commerce (DOC) PDF
(33 pages, 268 kb)
Word
(32 pages, 289 kb)
Part 4 -- Department of Defense (DOD) PDF
(10 pages, 121 kb)
Word
(10 pages, 82 kb)
Part 4 -- Department of Energy (DOE) PDF
(18 pages, 176 kb)
Word
(6 pages, 87 kb)
Part 4 -- Department of Homeland Security (DHS) PDF
(30 pages, 223 kb)
Word
(30 pages, 284 kb)
Part 4 -- Department of Education (ED) PDF
(252 pages, 1.23 mb)
Word
(252 pages, 871 kb)
Part 4 -- Department of Health and Human Services (HHS) PDF
(279 pages, 1.37 mb)
Word
(279 pages, 979 kb)
Part 4 -- Department of Housing and Urban Development (HUD) PDF
(195 pages, 986 kb)
Word
(195 pages, 664 kb)
Part 4 -- Department of the Interior (DOI) PDF
(50 pages, 298 kb)
Word
(52 pages, 176 kb)
Part 4 -- Department of Justice (DOJ) PDF
(8 pages, 106 kb)
Word
(8 pages, 62 kb)
Part 4 -- Department of Labor (DOL) PDF
(67 pages, 470 kb)
Word
(69 pages, 254 kb)
Part 4 -- Department of Transportation (DOT) PDF
(55 pages, 396 kb)
Word
(54 pages, 221 kb)
Part 4 -- Department of the Treasury (TREAS) PDF
(4 pages, 75 kb)
Word
(4 pages, 66 kb)
Part 4 -- Appalachian Regional Commission (ARC) PDF
(9 pages, 102 kb)
Word
(9 pages, 85 kb)
Part 4 -- National Endowment for the Humanities (NEH) PDF
(3 pages, 64 kb)
Word
(3 pages, 61 kb)
Part 4 -- Environmental Protection Agency (EPA) PDF
(19 pages, 220 kb)
Word
(19 pages, 90 kb)
Part 4 -- Corporation for National and Community Service (CNCS) PDF
(13 pages, 131 kb)
Word
(13 pages, 68 kb)
Part 4 -- Social Security Administration (SSA) PDF
(3 pages, 66 kb)
Word
(3 pages, 40 kb)
Part 5 -- Clusters of Programs PDF
(76 pages, 559 kb)
Word
(75 pages, 351 kb)
Part 6 -- Internal Control PDF
(25 pages, 217 kb)
Word
(25 pages, 289 kb)
Part 7 -- Guidance for Auditing Programs Not Included PDF
(8 pages, 80 kb)
Word
(8 pages, 246 kb)
Appendix 1 -- Federal Programs Excluded From A-102 Common Rule PDF
(2 pages, 74 kb)
Word
(2 pages, 231 kb)
Appendix 2 -- Federal Agency Codification of Certain Governmentwide Grants Requirements PDF
(2 pages, 60 kb)
Word
(3 pages, 249 kb)
Appendix 3 -- Federal Agency Contacts for A-133 Audits PDF
(23 pages, 291 kb)
Word
(24 pages, 428 kb)
Appendix 4 -- Internal Reference Tables PDF
(9 pages, 201 kb)
Word
(9 pages, 372 kb)
Appendix 5 -- List of Changes for the 2012 Compliance Supplement PDF
(14 pages, 195 kb)
Word
(13 pages, 281 kb)
Appendix 6 -- Disaster Waiver and Special Provisions Affecting Single Audits PDF
(12 pages, 140 kb)
Word
(12 pages, 90 kb)
Appendix 7 -- Other OMB Circular A-133 Advisories PDF
(20 pages, 247 kb)
Word
(20 pages, 509 kb)
Appendix 8 -- SAS 70 Examinations of EBT Organizations PDF
(7 pages, 81 kb)
Word
(7 pages, 241 kb)
Appendix 9 -- Compliance Supplement Core Team PDF
(1 page, 36 kb)
Word
(1 page, 227 kb)
Entire A-133 Compliance Supplment PDF
(1,552 pages, 5.41 mb)
Word
(1,552 pages, 5.68 mb)

OMB Circular A-133: Compliance Supplement June 2012. Executive Office of the President/OMB. 2012. English.

Last Reviewed: July 2013

Last Updated: November 13, 2014