SINGLE AUDIT INFORMATION

IMPORTANT NOTE:

The following two documents were published in October 2001. In the June 27, 2003 Federal Register notice, the Office of Management and Budget authorized the following two revisions to the OMB Circular A-133 not otherwise shown in these two documents:
  1. Non-Federal entities that expend $300,000 ($500,000 for fiscal years ending after December 31, 2003) or more in a year in Federal awards shall have a single or program-specific audit conducted for that year;
  2. Recipients expending more than $25 million ($50 million for fiscal years ending after December 31, 2003) a year in Federal awards shall have a cognizant agency for audit.


Grants Management Committee Single Audit Basics Brochure (PDF's)

Grants Management Committee Single Audit Pamphlet (PDF)