DATE: April 4, 2000
FROM: Barry McVay, CPCM
SUBJECT: 2000 Compliance Supplement to Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations
SOURCE: Federal Register, April 4, 2000, Vol. 65, No. 65, page 17684
AGENCY: Executive Office of the President, OMB
ACTION: Notice of availability
SYNOPSIS: OMB is announcing that the 2000 OMB Circular A-133 Compliance Supplement is available, and it is offering parties an opportunity to comment on it. The 2000 Compliance Supplement supersedes the 1999 Compliance Supplement.
EDITOR'S NOTE: The 1999 Compliance Supplement was issued May 17, 1999, and applied to audits of fiscal years beginning after June 30, 1998.
The OMB A-133 Compliance Supplement identifies important compliance requirements which the federal government expects auditors to consider as part of an audit conducted in accordance with the requirements of the Single Audit Act Amendments of 1996. The supplement is a source of information that helps auditors understand each of the covered federal program's objectives, procedures, and compliance requirements, as well as audit objectives and suggested audit procedures for determining compliance with these requirements. Without this supplement, auditors would need to research many laws and regulations for each program to determine which compliance requirements could have a direct and material effect on a program.
EFFECTIVE DATE: The 2000 Supplement applies to audits of fiscal years beginning after June 30, 1999, and supersedes the 1999 Compliance Supplement.
All comments on the 2000 Supplement must be received by October 31, 2000.
ADDRESSES: Copies of the 2000 Supplement may be purchased at any Government Printing Office (GPO) bookstore (stock no. 041-001-00544-7). The main GPO bookstore is located at 710 North Capitol Street, NW, Washington, DC 20401, 202-512-0132. A copy may also be obtained under the Grants Management heading from the OMB home page on the Internet at http://www.whitehouse.gov/OMB.
Send comments on the 2000 Supplement to OMB, Office of Federal Financial Management, Financial Standards, Reporting and Management Integrity Branch, Room 6025, New Executive Office Building, Washington, DC 20503. Comments of five pages or less may be sent by facsimile (fax), to 202-395-4915. E-mail comments may be submitted to firstname.lastname@example.org. Include the full body of the e-mail comments in the text of the message and not as an attachment.
FOR FURTHER INFORMATION CONTACT: Recipients should contact their cognizant or oversight agency for audit or federal awarding agency, as appropriate. Subrecipients should contact their pass-through entity. Federal agencies should contact Terrill W. Ramsey, OMB, Office of Federal Financial Management, Financial Standards, Reporting and Management Integrity Branch, 202-395-3993.
SUPPLEMENTAL INFORMATION: On May 17, 1999, OMB issued a notice of availability of the 1999 OMB Circular A-133 Compliance Supplement. The notice also offered interested parties an opportunity to comment on the 1999 OMB Circular A-133 Compliance Supplement. OMB did not receive any comments.
The 2000 Compliance Supplement has been updated to add 23 additional programs, make program changes, and make technical corrections. A list of changes to the 2000 Compliance Supplement can be found at Appendix 5 of the supplement.
FOR FURTHER INFORMATION CONTACT: Barry McVay at 703-451-5953 or by e-mail to BarryMcVay@FedGovContracts.com.
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