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The OMB A-133 Compliance Supplement is a large and extensive United States federal government guide created by the Office of Management and Budget (OMB) and used in auditing federal assistance and federal grant programs, as well as their respective recipients. It is considered to be the most important tool of an auditor for a Single Audit.
OMB Circular A-21, "Cost Principles for Educational Institutions" (2 CFR part 220) – All institutions of higher education (e.g., Colleges, Universities, etc.) are subject to the cost principles contained in this circular. OMB Circular A-122, "Cost Principles for Non-Profit Organizations" (2 CFR part 230) – Non-profit organizations are ...
Circular A-123: Management responsibilities for internal controls in federal agencies. Circular A-126: Improving the management and use of government aircraft. Circular A-130: Managing information as a strategic resource. Circular A-131: Value Engineering, issued 26 January 1988, revised 21 May 1993 [2] and 26 December 2013.
OMB Circular A-110, "Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations" (superseded by 2 CFR 200) OMB Circular A-122, "Cost Principles for Non-Profit Organizations" (superseded by 2 CFR 200) OMB Circular A-133, "Audits of States, Local Governments ...
The Office of Management and Budget (OMB) is the largest office [a] within the Executive Office of the President of the United States (EOP). OMB's most prominent function is to produce the president's budget, [2] but it also examines agency programs, policies, and procedures to see whether they comply with the president's policies and coordinates inter-agency policy initiatives.
The Federal Information Security Management Act of 2002 (FISMA, 44 U.S.C. § 3541, et seq.) is a United States federal law enacted in 2002 as Title III of the E-Government Act of 2002 (Pub. L. 107–347 (text) (PDF), 116 Stat. 2899). The act recognized the importance of information security to the economic and national security interests of the ...
v. t. e. Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [1] It emphasizes accountability rather than profitability, and is used by nonprofit organizations and by governments.
The following is a list of the volumes of the Auditing and Accounting Guide series published by the American Institute of Certified Public Accountants (AICPA). The list was compiled using the resources of the University of Mississippi library. The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry ...