Laserfiche WebLink
<br /> OMB Circular No. A-133 http://wwwl.whitehouse.g...ci rculars /a133i a133.htm1 <br /> _.220 Frequency of audits. <br /> _.225 Sanctions. <br /> _.230 Audit costs. <br /> _.235 Program-specific audits. <br /> S~P~'? C--Auditees <br /> _.300 Auditee responsibilities. <br /> _.305 Auditor selection. <br /> _.310 Financial statements. <br /> _.315 Audit findings follow-up. <br /> _.320 Report submission. <br /> ,Sy,_bp,,~t D--Federal AEPnciec and Pacs-Th_roueh ntiti c <br /> _.400 Responsibilities. <br /> _.405 Management decision. <br /> ~phrt E--Auditors <br /> _.500 Scope of audit. <br /> 505 Audit reporting. <br /> _.510 Audit findings. <br /> _.515 Audit working papers. <br /> _.520 Major program determination. <br /> _.525 Criteria for Federal program risk. <br /> .530 Criteria for slow-risk auditee. <br /> Appendix A to Part _ -Data Collection Form (Form SF-SAC). <br /> Appendix B to Part _ - Circulaz A-133 Compliance Supplement. <br /> Subpart A--Ceneral <br /> §_.100 Purpose. <br /> This part sets forth standazds for obtaining consistency and uniformity among Federal agencies for the <br /> audit of non-Federal entities expending Federal awards. <br /> §_.105 Definitions. <br /> Auditee means any non-Federal entity that expends Federal awards which must be audited under this <br /> part. Auditor means an auditor, that is a public accountant or a Federal, State or local government audit <br /> 3 of 32 10/20/97 11:15:31 <br /> <br />