A3 revised to show changes published in the federal register june 27, 2003 audits of states, local governments, and nonprofit organizations to the heads of. The states major federal programs are identified in the summary of auditors. Audits of institutions of higher education and other nonprofit. Omb circular a102 common rule omb circular a87 cost principles omb circular a3 single audit 6 wisconsin department of public instruction. A searchable copy of the cfda and a pdf version are available through the. A new circular for uniform administrative requirements, cost principles, and audit requirements for federal awards has been published by the office of management and budget omb. Governmental auditing standards and omb circular a3 update governmental auditing standards update sas no. Omb circular a3 compliance supplement 2016 the office of management and budget omb has made the compliance supplement available in two commonly used formats, microsoft word and pdf viewable with adobe acrobat reader. The office of management and budget omb has made the compliance supplement available in two commonly used formats, microsoft word and pdf. Federal register audits of states, local governments. Circular 3 takes effect for fiscal years commencing on or after 1 january 2017. All dwd grantees are required to submit a copy of their auditors report to dwds oversight division within the earlier of thirty 30 days after the receipt of the auditors report, or nine.
This notice announces the availability of the 2015 omb circular a3. Audits of states, local governments, and nonprofit organizations. Omb circular a3 compliance supplement 2016 the white. Revised to show changes published in the federal register june 27, 2003. This notice announces the availability of the 20 omb circular a3 compliance supplement supplement. Omb circular a3 68 fr 38401 to increase the audit threshold to an.
Notice of availability of the 2015 omb circular a3 compliance supplement. The office of management and budget omb has made the compliance supplement available in two commonly used word processing formats, word perfect 8. These collection efforts are required by the single audit act amendments of 1996 31 u. Office of management and budget omb circular a3 compliance supplement that could have a direct and material effect on each of the states major federal programs for the year ended june 30, 2012. June 2016compliance requirements 2 cfr part 225 a 87 june 2016weatherization assistancedoe. The omb a3 compliance supplement is divided into 7 divisions. Circular a3s information collection requirements apply to approximately 36,000 states, local governments, and nonprofit organizations on.
Basic considerations to be allowable, costs must meet the following general criteria. The guidance was drawn from omb circulars a21, a87, a110, and a122 which have been placed in past omb guidances. The office of management and budget omb, in its efforts to deliver on the promise of a 21stcentury government that is more efficient, effective and transparent, has streamlined the omb circulars on administrative requirements, cost principles, and audit requirements for all federal awards into one document, referred to as the super circular. Background, purpose, and applicability presents a brief description of the history of the single audit, defines the purpose of the omb circular a3, and establishes where and why the single audit applies part ii. This circular establishes principles for determining costs of grants, contracts and other agreements with nonprofit organizations.
Audits of states, tribal and local governments, and nonprofit organizations. The 20 supplement adds four new programs, which are added to. Our mission is to explore and understand the ocean and to educate scientists, students, decisionmakers, and the public. Omb a3 financial sampling sample sizes are driven by the findings from controls sizes are 25, 40 and 60. In 1990 omb circular a3 was issued where the single audit act was expanded to cover nonprofit organizations including institutes of higher education ihes who received over a dollar threshold. Current omb circulars that apply to state, local and indian tribal governments. Audits of states, local governments, and nonprofit. This document is available from the government printing office. The notice also offers interested parties an opportunity to comment on the 20 supplement. These sections were excerpted from the full pdf file posted on the omb web site. Budget omb circular a3, audits of states, local governments and nonprofit organizations, the omb circular a3 compliance supplement and government auditing standards.
Omb circular a3 meet doc needs, doc shall rely upon and use such audits. Use the pdf linked in the document sidebar for the official electronic format. Whoi is the worlds leading nonprofit oceanographic research organization. Ensuring compliance and internal controls selecting a methodology, developing an audit sampling plan. Omb circular a3 supplement 20 department of health. In addition, the compliance supplement is available in pdf, viewable with adobe acrobat reader. These start printed page 69347 collection efforts are required by the single audit act amendments of 1996 31 u. Federal award programs in accordance with omb circular a3 the pennsylvania state university fiscal year ended june 30, 2011. This revision of office of management and budget omb circular no. Omb circular a3 full document pdf full policy for audits of states, local governments, and nonprofit organizations. Overview of a3 and ug audit requirements preparing for an audit examine roles and responsibilities for subrecipient monitoring identify good business practices for subaward management 2 a3 and ug emphasis. Circular a3s information collection requirements apply to approximately 30,000 states, local governments, and non. Circular a3 hereafter referred to as a3 audits for auditors of federal agency financial statements, such as those required by the chief financial officers. In accordance with the paperwork reduction act of 1980, as amended 44 u.
Omb circulars in numerical sequence omb circular a1, system of circulars and bulletins to executive departments and establishments 08071952 omb circular a4, regulatory analysis 09172003 html or pdf 48 pages, 435 kb omb circular a11, preparation, submission and execution of the budget 712016. Gao commented on the proposed revision to the office of management and budget omb circular a3. June 2016compliance requirements 2 cfr part 225a87 june 2016weatherization assistancedoe. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. To further assist members, we have identified which sections of the supplement include corrections or changes using omb s errata page and provided comments to assist members in understanding what has been changed at. As part of its ongoing commitment to educated organizations that receive federal awards, the governmental audit quality center gaqc, part of the american institute of certified public accountants. Circular a122 cost principles for nonprofit organizations a. Supplement, included as appendix b to circular a3, or such documents as omb or its designee may issue to replace it. Circular 3 replaces the contents applied to smes of both decision no. March 20 aging cluster hhs a3 compliance supplement 493. Governmental auditing standards and omb circular a3. This document has been published in the federal register. Vendor vs subrecipient per omb circular a3 subrecipient means a nonfederal entity that expends federal awards received from a passthrough entity to carry out a federal program, but does not include an individual that is a beneficiary of such a program.
938 1343 314 1102 935 759 89 1294 513 905 155 119 823 1433 740 950 289 1 1399 1289 463 156 789 162 1200 1507 909 945 21 291 377 250 1460 1105 1319 493 348 697 1217 833 294 537 470 395 129 1437