OMB Publishes 2013 A-133 Compliance Supplement
July 26, 2013
The Office of Management and Budget (OMB) released the annual Compliance Supplement to Circular A-133 on July 10. The supplement provides detailed guidance for conducting single audits of states, local governments, and nonprofit organizations.
The 2013 supplement supersedes the 2012 version and will apply to audits of fiscal years beginning after June 30, 2012. Guidance related to Title IV aid can be found in Part 4, while Clusters of Programs, including research and development and student financial assistance, are covered in Part 5.
Appendix V of the 2013 Compliance Supplement describes the changes from the 2012 version (dated June 2012).
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