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<br /> OMB Circular No. A-133 http://wwwl.Whitehouse.g...circulars/a133/a133.htm1 <br /> provided in Section 10 (below), unless different provisions are required by Federal statute or aze <br /> approved by the Office of Management and Budget (OMB). <br /> 7. OMB Responsibilities. OMB will review Federal agency regulations and implementation of this <br /> Circulaz, and will provide interpretations of policy requirements and assistance to ensure uniform, <br /> effective and efficient implementation. <br /> 8. Information Contact. Further information concerning Circulaz A-133 may be obtained by contacting <br /> the Financial Standards and Reporting Branch, Office of Federal Financial Management, Office of <br /> Management and Budget, Washington, DC 20503, telephone (202) 395-3993. <br /> 9. Review Date. This Circulaz will have a policy review three years from the date of issuance. <br /> 10. Effective Dates. The standards set forth in §.400 of the Attachment to this Circulaz, which apply <br /> directly to Federal agencies, shall be effective July 1, 1996, and shall apply to audits of fiscal yeazs <br /> beginning after June 30, 1996, except as otherwise specified in §_.400(a). <br /> The standards set forth in this Circular that Federal agencies shall apply to non-Federal entities shall be <br /> adopted by Federal agencies in codified regulations not later than 60 days after publication of this final <br /> revision in the Federal Register, so that they will apply to audits of fiscal years beginning after June 30, <br /> 1996, with the exception that 305(b) of the Attachment applies to audits of fiscal yeazs beginning <br /> after June 30, 1998. The requirements of Circular A-128, although the Cireulaz is rescinded, and the <br /> 1990 version of Circulaz A-133 remain in effect for audits of fiscal yeazs beginning on or before June 30, <br /> 1996. <br /> Franklin D. Raines <br /> Director <br /> Attachment <br /> PART_ --AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT <br /> ORGANIZATIONS <br /> _Sybpa_n A--General <br /> Sec. <br /> _.100 Purpose. <br /> .105 Definitions. <br /> S~Rart B--Audits <br /> _.200 Audit requrements. <br /> _.205 Basis for determining Federal awazds expended. <br /> _.210 Subrecipient and vendor determinations. <br /> _.215 Relation to other audit requ'vements. <br /> 2 of 32 10/20/97 11:15:31 <br /> <br />