Office of Management and Budget Circular A-133 (revised June 2007), titled Audits of States, Local Governments, and Non-Profit Organizations, was issued pursuant to the Single Audit Act of 1984 (Public Law 98-502) and the Single Audit Act Amendments of 1996 (P.L. 104-156). It sets forth standards intended to bring about consistency and uniformity in the auditing of entities expending federally granted funds, and is available through this website:

The compliance requirements for testing federal program expenditures are set forth in the OMB Circular A-133 Compliance Supplement. The 2015 Compliance Supplement is effective for audits of fiscal years beginning after June 30, 2014, and supersedes the OMB Circular A‑133 Compliance Supplement issued in June 2014.  The 2015 Supplement is available at the following website:

The Compliance Supplement sets forth program requirements accompanied by suggested audit procedures for testing compliance.  The State Controller’s Office advises that these procedures are not the only ones that can be utilized by the auditor, nor are they mandatory procedures. Auditors should apply professional judgment to choose procedures and determine the extent of tests performed, and the audit procedures should be tailored to individual programs and circumstances. The auditor is also responsible for ensuring that specific requirements that are modified by a change in a law or regulation are included in the audit procedures.

The Compliance Supplement may not include all the federal programs and procedures required to be audited for compliance; therefore, independent auditors may have to contact funding agencies for compliance requirements and applicable procedures. Program regulations and guidelines are also referenced in the Catalog of Federal Domestic Assistance (CFDA), which can be accessed online through this website:

The California Department of Education provides a listing of the federal programs under which local education agencies generally receive awards, along with the corresponding CFDA numbers, on the following web page:

The Federal Audit Clearinghouse, which operates on behalf of the OMB, provides guidance and directions for submission of the single audit reporting package, and other resources of federal award audit requirements at its home page: