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Resource Links
Single Audit Resources
OMB
Circular A-133 (Audits of States, Local Governments and
Non-Profit Organizations)
This Circular contains the definitive rules on audits of
federal award programs. If you have any questions regarding
audit requirements for federal awards or what your organization
must do to comply, then this is where you can find the answers.
Federal
Audit Clearinghouse
This is where you go to prepare and submit the required Data
Collection Form for all Single Audits. Generally, we
prepare this form for our audit clients and send a copy to
our client for signature and final submission to the federal
government.
Cost
Principles for State, Local, and Indian Tribal Governments
(Circular A-87)
If you are a governmental agency (County, City, School
District, Tribal Government) then this Circular describes
the types of costs that are allowable and unallowable as
charges to federal programs. You should be very familiar
with the provisions of this Circular if you are a finance
director or grant officer.
Cost
Principles for Nonprofit Organizations (Circular A-122)
If you are a nonprofit agency that receives federal grants
then you need to be familiar with this Circular. It
outlines the types of costs that are allowable and unallowable
as charges to federal programs.