Audits of States,
Local Governments, and Non-Profit Organizations: Circular A-133 Compliance
Supplement 2003
On June 23, 2003
the Office of Management and Budget (OMB) issued a notice of availability
of of the 2003 Circular A-133 Compliance Supplement.
Circular A-133
Compliance Supplement 2003 is intended to assist non-Federal entities
and their auditors in complying with applicable laws, regulations,
and the provisions of contract and grant agreements.
Applicability:
As a condition of receiving Federal awards, non-Federal entities agree
to comply with applicable laws, regulations, and the provisions of
contract and grant agreements, and to maintain internal control to
provide reasonable assurance of compliance with these requirements
"Auditors
are required to determine whether the recipient has complied with
laws, regulations, and the provisions of contracts and grant agreements
that may have a direct and material effect on its major Federal programs.
Auditors shall consider the Supplement and the referenced laws, regulations,
and OMB Circulars (as codified by Federal agencies in agency regulations)
in determining the compliance requirements that could have a direct
and material effect on the programs included herein. That is, use
of the Supplement is mandatory."
Dates:
The 2003 Supplement will apply to audits of fiscal years beginning
after June 30, 2002 and supersedes the 2002 Supplement.
Assessment
Templates: These Gap Analysis and Due Diligence Review templates,
formatted for use in VISUAL Assurance, are provided for illustrative
purposes only as a convenient starting point to assist management
in satisfying their responsibilities under the relevant section(s)
of OMB CIRCULAR A-133 COMPLIANCE SUPPLEMENT March 2003. As additional
templates are created, they will be added to the libraries listed
below. If you have an urgent need for one not yet listed please let
us know and we will prioritize the development of your required template.
Remember, Kilclare
knowledgebase templates are only available for use within VISUAL
Assurance. Please contact Kilclare Software's Client Services office
for information on how to obtain a copy of VISUAL Assurance for
your organization.
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FR* |
Size |
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| OMB
A-133 |
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| OMB
A-133 CS 2003: Part 6 - Internal Control Components |
OMB
A-133 CS Part 6: IC - Compliance Requirements (See CS Matrix)
|
2 |
|
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|
OMB A-133
CS Part 6: Internal Control Components
|
2
|
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| |
| Library:
OMB A-133 CS 2003: Agency Program Requirements - 14 HUD |
|
|
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| HUD
14.157 - Supportive Housing for the Elderly (Section 202) |
2
|
|
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| HUD
14.182 - Section 8 New Construction and Substantial Rehabilitation |
2
|
|
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| HUD
14.195 - Section 8 Housing Assistance Payments Program - Special
Allocations |
2
|
|
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| HUD
14.235 - Supportive Housing Program |
2
|
|
|
| HUD
14.856 - Lower Income Housing Assistance Program -Section 8 Moderate
Rehabilitation |
2
|
|
|
| |
| Library:
OMB A-133 CS 2003: Agency Program Requirements - 93 HHS |
|
|
|
| HHS
93.044 - Special Programs for the Aging: Supportive Services and
Senior Centres |
2
|
|
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| HHS
93.045 - Special Programs for the Aging: Nutrition Services |
2
|
|
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| HHS
93.151 - Health Centres Grants for Homeless Populations (HCH) |
2
|
|
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| HHS
93.224 - Community Health Centres (CHC) |
2
|
|
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| HHS
93.246 - Health Centers Grants for Migrant and Seasonal Farm Workers
(MHC |
2
|
|
|
| HHS
93.569 - Community Services Block Grant |
2
|
|
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| HHS
93.600 - Head Start |
2
|
|
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| HHS
93.659 - Adoption Assistance |
2
|
|
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| HHS
93.767 - State Children's Insurance Program (SCHIP) |
2
|
|
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| HHS
93.914 - HIV Emergency Relief Project Grants |
2
|
|
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| HHS
93.958 - Block Grants for Community Mental Health Services |
2
|
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| |
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Library:
OMB A-133 CS 2003: Agency Program Requirements - 94 CNCS
|
|
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| CNCS
94.011 - Foster Grandparents Program |
2
|
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| CNCS
94.016 - Senior Companion Program |
2
|
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(*) Formatting
Revision
