[Federal Register: July 18, 2005 (Volume 70, Number 136)]
[Notices]
[Page 41242-41243]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr18jy05-83]
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OFFICE OF MANAGEMENT AND BUDGET
Audits of States, Local Governments, and Non-Profit
Organizations; Circular A-133 Compliance Supplement
AGENCY: Executive Office of the President, Office of Management and
Budget.
ACTION: Notice of availability of the 2005 Circular A-133 Compliance
Supplement.
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SUMMARY: This notice announces the availability of the Compliance
Supplement (Supplement) for 2005. The Single Audit Act Amendments of
1996 and OMB Circular A-133 provide for the Office of Management and
Budget to issue a compliance supplement to assist auditors in
performing the required audits under Circular A-133, Audits of States,
Local Governments, and Non-Profit Organizations. Annually, OMB works
with the Federal agencies to update the program objectives, procedures
and key compliance requirements which the Federal
[[Page 41243]]
Government expects to be considered in single audits of federal
programs. For 2005, the updates include new or significantly changed
programs in Parts 4, those parts of the Supplement that relate to the
Part 4 changes and updated appendices. The 2005 Supplement updates
amend the 2004 Supplement and should be used in conjunction with the
2004 Supplement to perform audits for fiscal years beginning after June
30, 2004.
In summary, the 2005 Supplement updates include the following:
Updated Table of Contents.
Updated Parts 1 and 2.
Six new programs.
A re-write of 10 programs with significant changes.
Two deleted programs.
Updated appendices III, IV and V.
A listing of minor changes for 28 programs (Appendix V).
A complete list of changes from the 2004 Supplement can be found at
Appendix V of the 2005 Supplement. Due to its length, the 2005
Supplement updates are not included in this notice but are available on
the OMB Web site at (http://www.whitehouse.gov/omb/circulars/a133-compliance/05/05toc.html
) or in hard copy from the Government Printing
Office (see ADDRESSES for information about how to obtain a copy). This
notice also offers interested parties an opportunity to comment on the
2005 Supplement updates.
DATES: The 2005 Supplement will apply to audits performed under OMB
Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations, for fiscal years beginning after June 30, 2004 and
amends the 2004 Supplement. All comments on the 2005 Supplement must be
in writing and received by October 30, 2005. Late comments will be
considered to the extent practicable.
ADDRESSES: Copies of the 2005 Supplement updates may be purchased at
any Government Printing Office (GPO) bookstore. The main GPO bookstore
is located at 710 North Capitol Street, NW., Washington, DC 20401,
(202) 512-0132. A copy may also be obtained under the ``Grants
Management'' heading from the OMB home page on the Internet, which is
located at http://www.omb.gov/, and then select ``Circulars--Audit
Requirements--A-133.''
Due to potential delays in OMB's receipt and processing of mail
sent through the U.S. Postal Service, we encourage respondents to
submit comments electronically to ensure timely receipt. We cannot
guarantee that comments mailed will be received before the comment
closing date.
Electronic mail comments may be submitted to
Hai_M._Tran@omb.eop.gov. Please include ``A-133 Compliance Supplement Updates-
2005'' in the subject line and the full body of your comments in the
text of the electronic message and as an attachment. Please include
your name, title, organization, postal address, telephone number, and
e-mail address in the text of the message. Comments may also be
submitted via facsimile to 202-395-3952.
Comments may be mailed to Gilbert Tran, Office of Federal Financial
Management, Office of Management and Budget, Room 6025, New Executive
Office Building, Washington, DC 20503.
FOR FURTHER INFORMATION CONTACT: Recipients should contact their
cognizant or oversight agency for audit, or Federal awarding agency, as
appropriate under the circumstances. Subrecipients should contact their
pass-through entity. Federal agencies should contact Gilbert Tran,
Office of Management and Budget, Office of Federal Financial
Management, telephone (202) 395-3052.
Linda M. Combs,
Controller.
[FR Doc. 05-14090 Filed 7-15-05; 8:45 am]
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