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This final guidance superseded and streamlined the requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in OMB guidance); [4] Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up.
Circular A-131: Value Engineering, issued 26 January 1988, revised 21 May 1993 [2] and 26 December 2013. Contains guidance to support the sustained use of value engineering by federal departments and agencies; Circular A-133: Audits of states, local government and non-profit organizations: see OMB A-133 Compliance Supplement
OMB Circular A-130, a circular produced by the United States Federal Government to establish policy for executive branch departments and agencies OMB Circular A-16 , a circular created by the United States Office of Management and Budget to provide guidance for federal agencies that create, maintain or use spatial data directly or indirectly ...
Although the actual work necessary for a Single Audit is established by the auditor, the OMB has set a limit for auditing high-risk and low-risk auditees. For high-risk auditees, the auditor is required to audit not less than 40% of all the federal assistance received during the year. For low-risk auditees, that limit is decreased to 20%. [15]
The Federal Audit Clearinghouse (FAC) is an office within the United States federal government.In compliance with the U.S. Office of Management and Budget (OMB) Circular A-133 Revised, the FAC is in charge of receiving, processing and distributing to U.S. federal agencies the Single Audit reporting packages of thousands of recipients of federal assistance.
As pressure on the county council to release its full report into questionable and possibly illegal spending by county employees mounts, the council is falling back on a dubious excuse: it needs a ...
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.
In a series of court filings over the weekend, the Justice Department continued to press for the release of special counsel Jack Smith's final report on his investigations into Donald Trump.
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