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OnJuly5,1996,thePresidentsignedtheSingleAuditActAmendmentsof1996(31_USC_ ^  Chapter75).The1996Amendmentsextendedthestatutoryauditrequirementtononprofit D  organizationsandsubstantiallyrevisedvariousprovisionsofthe1984Act.OnJune30,1997, *z  OMBissuedrevisionstoCircularA133(62FR35278)toimplementthe1996Amendments, `  extendOMBCircularA133scoveragetoStates,localgovernments,andIndiantribal F  governments,andrescindOMBCircularA128.The1996AmendmentsrequiredtheDirector, ,  OMB,toperiodicallyreviewtheauditthreshold.OnJune27,2003,OMBamendedCircular  A133(68FR38401)toincreasetheauditthresholdtoanaggregateexpenditureof$500,000in  Federalfundsandtomakechangesinthethresholdsforcognizantandoversightagencies.  ThosechangestakeeffectforfiscalyearsendingafterDecember31,2003. t ThisComplianceSupplementisbasedontherequirementsofthe1996Amendmentsand1997 "r revisionstoOMBCircularA133,whichprovidefortheissuanceofacompliancesupplementto X assistauditorsinperformingtherequiredaudits.TheSenateandHouseReportssupportingthe > 1996AmendmentscitedstudiesofthesingleauditprocessperformedbytheGeneral $ AccountingOffice,thePresidentsCouncilonIntegrityandEfficiencyandtheNationalState   AuditorsAssociation(_NSAA_).Allthreestudiessupportedtheneedforacurrentcompliance  supplement.The_NSAA_Ԁstudystated, TheComplianceSupplementprovidesaninvaluabletool  tobothFederalagenciesandauditorsinsettingforththeimportantprovisionsofFederal l assistanceprograms.ThistoolallowsFederalagenciestoeffectivelycommunicateitemsthat R theybelieveareimportanttothesuccessfulmanagementoftheprogramandlegislativeintent. 8  Suchavaluabletoolrequiresconstantreviewandupdate. !n ThisdocumentservestoidentifyexistingimportantcompliancerequirementsthattheFederal " Governmentexpectstobeconsideredaspartofanauditrequiredbythe1996Amendments. # WithoutthisSupplement,auditorswouldneedtoresearchmanylawsandregulationsforeach $ programunderaudittodeterminewhichcompliancerequirementsareimportanttotheFederal ~%  Governmentandcouldhaveadirectandmaterialeffectonaprogram.Providingthis d&!! Supplementisamoreefficientandcosteffectiveapproachtoperformingthisresearch.Forthe J'"" programscontainedherein,thisSupplementprovidesasourceofinformationforauditorsto 0(## understandtheFederalprogramsobjectives,procedures,andcompliancerequirementsrelevant )f$$ totheauditaswellasauditobjectivesandsuggestedauditproceduresfordetermining )L%% compliancewiththeserequirements. *2&& ThisSupplementalsoprovidesguidancetoassistauditorsindeterminingcompliance ,'' requirementsrelevanttotheaudit,auditobjectives,andsuggestedauditproceduresforprograms v-(( notincludedherein.Forsingleaudits,thisSupplementreplacesagencyauditguidesandother  auditrequirementdocumentsforindividualFederalprograms.  OMBCircularA133providesthatFederalagenciesareresponsibletoannuallyinformOMBof D anyupdatesneededtothisSupplement.Thisresponsibilityincludesensuringthatprogram *z objectives,procedures,andcompliancerequirements,noncompliancewithwhichcouldhavea  ` directandmaterialeffectontheseindividualFederalprograms,areprovidedtoOMBfor  F inclusioninthisSupplement,andthatagencieskeepcurrenttheseprogramobjectives,  , procedures,andcompliancerequirements(includingstatutoryandregulatorycitations).To   facilitateagencyeffortstomeetthisresponsibility,Parts4and5ofthisSupplementprovidea   standalonesectionforeachprogramincludedinthisSupplement,whichcontainsprogram    objectives,programprocedures,andcompliancerequirements.Forsomeprogramsaseparate t  subsection(IV.OtherInformation),isalsoincludedtocommunicateadditionalinformation Z  concerningtheprogram.Forexample,whenaprogramallowsfundstobetransferredtoanother @  program,subsectionIVwillprovideguidanceonhowthosefundsshouldbetreatedonthe &v  ScheduleofExpendituresofFederalAwardsandTypeAprogramdeterminations.See  \  AppendixIVforalistofprogramsthatcontainthissubsection.Theseprogramspecificsections B canbeupdatedorreplacedasFederalprogramschange.Also,sectionswillbeincludedaspart ( oftheannualupdateforadditionalprogramsoncetheprogramobjectives,programprocedures,  andcompliancerequirementsrelevanttotheprogramaredeveloped.    PURPOSEANDAPPLICABILITY(Part1)    Purpose  ^ ThisSupplementiseffectiveforauditsoffiscalyearsbeginningafterJune30,2003,and  \ supersedestheOMBCircularA133ComplianceSupplementissuedinMarch2003. B OMBCircularA133describesthenonFederalentitysresponsibilitiesformanagingFederal   assistanceprograms(___.300)andtheauditorsresponsibilitywithrespecttothescopeofaudit   (___.500).AuditorsarerequiredtofollowtheprovisionsofOMBCircularA133andthis l  Supplement. R   Applicability  P  General   AuditorsshallconsiderthisSupplementandthereferencedlaws,regulations,andOMB \  Circulars(whethercodifiedbyFederalagenciesimplementingtheCircularsinagency B  regulationsorimplementedbyothermeans)indeterminingthecompliancerequirementsthat (x  couldhaveadirectandmaterialeffectontheprogramsincludedherein.Thatis,useofthis ^  Supplementismandatory.Accordingly,adherencetothisSupplementsatisfiestherequirements D ofOMBCircularA133.ForprogramspecificauditsperformedinaccordancewithaFederal * agencysprogramspecificauditguide,theauditorshallfollowsuchprogramspecificaudit  guide.Finally,formajorprogramsnotincludedinthisSupplement,theauditorshallfollowthe  guidanceinPart7andusethetypesofcompliancerequirementsinPart3toidentifythe  applicablecompliancerequirementswhichcouldhaveadirectandmaterialeffectonthe r program.`XpXXXA X &  XAXX`XpUpdateofRequirements V OMBCircularA133providesthatFederalagenciesareresponsibleforannuallyinforming  OMBofanyupdatesneededtothisSupplement.However,auditorsshouldrecognizethatlaws  andregulationschangeperiodicallyandthatdelayswilloccurbetweensuchchangesand   revisionstothisSupplement.Moreover,auditorsshouldrecognizethattheremaybeprovisions f! ofcontractandgrantagreementsthatarenotspecifiedinlaworregulationand,therefore,the L" specificsofsucharenotincludedinthisSupplement.Forexample,thegrantagreementmay 2# specifyacertainmatchingpercentageorsetapriorityforhowfundsshouldbespent(e.g.,a $h requirementtonotfundcertainsizeprojects).AnotherexampleisaFederalagencyimposing $N  additionalrequirementsonarecipientbecauseitishighriskinaccordancewiththeA102 %4! CommonRuleoranagencysimplementationofCircularA110,`XpXXXAԀXAXX`Xporaspartofresolutionof &" priorauditfindings.' " '#  Accordingly,theauditorshouldperformreasonableprocedurestoensurethatcompliance o)$! requirementsarecurrentandtodeterminewhetherthereareanyadditionalprovisionsofcontract U*%" andgrantagreementsthatshouldbecoveredbyanauditunderthe1996Amendments. ;+&# ReasonableprocedureswouldbeinquiryofnonFederalentitymanagementandreviewofthe !,q'$ contractandgrantagreementsforprogramsselectedfortesting(i.e.,majorprograms). -W(% SafeHarborStatus  & d Becausethesuggestedauditprocedureswerewrittentobeabletoapplytomanydifferent ^ programsadministeredbymanydifferententities,theyarenecessarilygeneralinnature. D Auditorjudgmentwillbenecessarytodeterminewhetherthesuggestedauditproceduresare *z sufficienttoachievethestatedauditobjectivesorwhetheradditionaloralternativeaudit  ` proceduresareneeded.Therefore,theauditorshould not considerthisSupplementtobea safe  F harborforidentifyingtheauditprocedurestoapplyinaparticularengagement.'d^*  , However,theauditorcanconsiderthisSupplementa safeharborforidentificationof   compliancerequirementstobetestedfortheprogramsincludedhereinif,asdiscussedabove,the p  auditor(1)performsreasonableprocedurestoensurethattherequirementsinthisSupplement V  arecurrentandtodeterminewhetherthereareanyadditionalprovisionsofcontractandgrant <  agreementsthatshouldbecoveredbyanauditunderthe1996Amendments,and(2)updatesor "r  augmentstherequirementscontainedinthisSupplementasappropriate. X  ResponsibilityforOtherRequirements   AlthoughthefocusofthisSupplementisoncompliancerequirementsthatcouldhaveadirect d andmaterialeffectonamajorprogram,auditorsalsohaveresponsibilityunderGenerally J AcceptedGovernmentAuditingStandards(_GAGAS_)forotherrequirementswhenspecific 0 informationcomestotheauditorsattentionthatprovidesevidenceconcerningtheexistenceof f possiblenoncompliancethatcouldhaveamaterialindirecteffectonamajorprogram.  L  OVERVIEWOFTHISSUPPLEMENT   & , MatrixofComplianceRequirements (Part2)  ^ TheMatrixofComplianceRequirements(Matrix)identifiestheFederalprogramsand  \ compliancerequirementsaddressedinthisSupplement,andassociatestheprogramswiththe B applicablecompliancerequirements.TheMatrixalsoidentifiestheapplicableFederalagency  ( andCatalogofFederalDomesticAssistance(_CFDA_)numberforeachprogramincludedinthis   Supplement.',^2    ComplianceRequirements(Part3)  R  Part3listsanddescribesthe14typesofcompliancerequirementsand,exceptforSpecialTests P  andProvisions,therelatedauditobjectivesthattheauditorshallconsiderineveryaudit 6  conductedunderOMBCircularA133,withtheexceptionofprogramspecificauditsperformed   inaccordancewithaFederalagencysprogramspecificauditguide.Suggestedauditprocedures   arealsoprovidedtoassisttheauditorinplanningandperformingtestsofnonFederalentity   compliancewiththerequirementsofFederalprograms.Auditorjudgmentwillbenecessaryto ~  determinewhetherthesuggestedauditproceduresaresufficienttoachievethestatedaudit d objectivesandwhetheradditionaloralternativeauditproceduresareneeded.Determiningthe J nature,timing,andextentoftheauditproceduresnecessarytomeettheauditobjectivesisthe 0 auditorsresponsibility. f ThecompliancerequirementsforSpecialTestsandProvisionsareuniquetoeachFederal  program;therefore,compliancerequirements,auditobjectives,andsuggestedauditprocedures  forSpecialTestsandProvisionsarenotincludedinPart3.  ConsistentwiththerequirementsofOMBCircularA133,thisPartincludesauditobjectivesand > suggestedauditprocedurestotestinternalcontrol.However,theauditormustdeterminethe $t specificprocedurestotestinternalcontrolonacasebycasebasisconsideringfactorssuchasthe  Z nonFederalentitysinternalcontrol,thecompliancerequirements,theauditobjectivesfor @ compliance,theauditorsassessmentofcontrolrisk,andtheauditrequirementtotestinternal & controlasprescribedinOMBCircularA133.   &  AgencyProgramRequirements(Part4)  j" ForeachFederalprogramincludedinthisSupplement,Part4discussesprogramobjectives, $h programprocedures,andcompliancerequirementsthatarespecifictotheprogram.Withthe $N  exceptionof N.SpecialTestsandProvisions,theauditorshallrefertoPart3fortheaudit %4! objectivesandsuggestedauditproceduresthatpertaintothecompliancerequirementsassociated &" withtheprograms.SinceSpecialTestsandProvisionsareuniquetotheprogram,thespecific '#  auditobjectivesandsuggestedauditproceduresfortheprogramareincludedinPart4withthe (#! exceptionofauditobjectivesandsuggestedauditproceduresforinternalcontrol,whichare |)$"  includedinPart3.'j"F= b*%# &   Thedescriptionofprogramproceduresisgeneralinnature.Someprogramsmayoperate  somewhatdifferentlythandescribeddueto:(1)thecomplexityofgoverningFederalandState  lawsandregulations;(2)theadministrativeflexibilityaffordednonFederalentities;and(3)the | nature,size,andvolumeoftransactionsinvolved.Accordingly,theauditorshouldobtainan b understandingoftheapplicablecompliancerequirementsandprogramproceduresinoperationat H thenonFederalentitytoproperlyplanandperformtheaudit. . ~  ClustersofPrograms(Part5) '@  , Aclusterofprogramsisagroupingofcloselyrelatedprogramsthathavesimilarcompliance   requirements.Thetypesofclustersare:ResearchandDevelopment(R&D),StudentFinancial p  Aid(_SFA_),andotherclusters. OtherclustersareasidentifiedinthisSupplementor V  designatedinaStateawarddocument. <  Althoughtheprogramswithinaclusterareadministeredasseparateprograms,aclusterof :  programsistreatedasasingleprogramforthepurposeofmeetingtheauditrequirementsof   OMBCircularA133(__.105).Part5providescompliancerequirements,auditobjectives,and   suggestedauditproceduresforR&Dand_SFA_Ԁclustersandlistsotherclusters.  Inplanningandperformingtheaudit,theauditorshoulddeterminewhetherprograms J administeredbythenonFederalentityarepartofaclusterbyreferringtotheprovisionsofPart 0 5ofthisSupplementandtheStateawarddocuments. f & v InternalControl(Part6)   AsaconditionofreceivingFederalawards,nonFederalentitiesagreetocomplywithapplicable r laws,regulations,andtheprovisionsofcontractandgrantagreements,andtomaintaininternal X controltoprovidereasonableassuranceofcompliancewiththeserequirements.OMBCircular > A133requiresauditorstoobtainanunderstandingofthenonFederalentitysinternalcontrol $t overFederalprogramssufficienttoplantheaudittosupportalowassessedlevelofcontrolrisk  Z formajorprograms,planthetestingofinternalcontrolovermajorprogramstosupportalow @ assessedlevelofcontrolriskfortheassertionsrelevanttothecompliancerequirementsforeach & majorprogram,and,unlessinternalcontrolislikelytobeineffective,performtestingofinternal   controlasplanned.Part6isintendedtoassistnonFederalentitiesandtheirauditorsin ! complyingwiththeserequirementsbypresentingcharacteristicsofinternalcontrolwhichmay " beusedtoreasonablyensurecompliancewiththetypesofcompliancerequirementsinPart3. n# ThecharacteristicsofinternalcontrolpresentedinPart6areneithermandatorynorallinclusive.'v H T$  GuidanceforAuditingProgramsNotIncludedinthisComplianceSupplement(Part7)  &R! Part7providesguidancetoauditorsinidentifyingthecompliancerequirementsanddesigning '#   testsofcompliancewithsuchrequirementsforprogramsnotincludedinthisSupplement. (#! &   FederalProgramsExcludedfromtheA102CommonRule(AppendixI)   ThisAppendixlistsblockgrantsandotherprogramsexcludedfromtherequirementsofthe ^  UniformAdministrativeRequirementsforGrantsandCooperativeAgreementstoStateand D LocalGovernments(alsoknownasthe A102CommonRule). *z  FederalAgencyCodificationofCertain_Governmentwide_ԀGrantsRequirements  ( (AppendixII) 'O   ThisAppendixprovidesregulatorycitationsandFederalagenciescodificationoftheA102 l  CommonRuleandOMBCircularA110, UniformAdministrativeRequirementsforGrantsand R  AgreementsWithInstitutionsofHigherEducation,Hospitals,andOtherNonProfit 8  Organizations,inagencyregulations.SomeagencieshavenotcodifiedtheNovember1993 n  revisiontoOMBCircularA110,buthaveprovidedsuchpoliciestogranteesthroughother T  meanssuchasgrantagreements. :  & ( FederalAgencyContactsforA133Audits(AppendixIII)    ThisAppendixidentifiesFederalagencycontactsfromwhichauditorscanrequestinformation F  ormaterialsaboutFederalprogramsortheauditrequirementsofOMBCircularA133. ,|  InternalReferenceTables(AppendixIV) '(xT * ThisAppendixprovidesalistingofprogramsinParts4and5thatincludeIV. Other  Information.Thislistingallowstheauditortoquicklydeterminewhichprogramshaveother n information,suchasguidanceonTypeAandTypeBprogramdeterminationordisplayonthe T ScheduleofExpendituresofFederalAwards.ThisAppendixalsoindicatesthattheMedicaid : ClusteristheonlyprogramcurrentlyidentifiedashigherriskbyOMBpursuanttoCircularA  p 133,___.525(c)(2). V  ListofChangesforthe2004ComplianceSupplement ( AppendixV )  ThisAppendixprovidesalistofchangesfromtheOMBCircularA133Compliance b  SupplementissuedinMarch2003tothis2004Supplement. H!  DepartmentofHomelandSecurityandtheComplianceSupplement(AppendixVI) "F  ThisAppendixaddressestheeffectonauditsunderOMBCircularA133ofthetransferof $ programsandactivitiestotheDepartmentofHomelandSecurity. %   OtherOMBCircularA133Advisories(AppendixVII)  8'"  Reserved. (6$ & n  SAS70Examinationsof_EBT_ԀServiceOrganizations(AppendixVIII)   ThisAppendixprovidesguidanceonauditsofStateelectronicbenefitstransfer(_EBT_)service ^ providers(serviceorganizations)regardingtheissuance,redemption,andsettlementofbenefits D undertheFoodStampsprogram(_CFDA_Ԁ10.551)inaccordancewiththeAmericanInstituteof *z CertifiedPublicAccountants(AICPA)StatementonAuditingStandards(SAS)No.70,Service  ` Organizations.  F  ComplianceSupplementCoreTeam(AppendixIX)    ThisAppendixprovidesalistingoftheComplianceSupplementCoreTeammemberswhowere R  responsiblefortheproductionofthisSupplement.'n [ 8  &  TECHNICALINFORMATION  6   PageNumberingScheme    ThefollowingpagenumberingschemeisusedinthisSupplementtofacilitatefuturerevisions. B  EachpageincludedinParts1,2,3(Introduction),6(Introduction),and7isidentifiedbyalabel @  thatrepresentsthepartnumberandsequentialpagenumber.Adash()separatesthepart &  numberfromthepagenumber.Forexample,Part1isnumberedasfollows:11,12,13,andso   on.'^  EachpageincludedinParts3(excludingIntroduction),4,5,and6(excludingIntroduction)is P identifiedbyalabelthatrepresentsthepartnumber,sectionnumberidentifier,andsequential 6 pagenumber.Forexample,SectionAofPart3isnumbered3A1,3A2,3A3,andsoon. l ThesectionnumberidentifierforPart4representsthe_CFDA_Ԁnumberoftheapplicableprogram. R Forexample,theDepartmentofLabor(DOL)UnemploymentInsuranceprogram,_CFDA_ 8 number17.225,isnumbered417.2251,417.2252,417.2253,andsoon.   CodeofFederalRegulations  | TheCodeofFederalRegulations(_CFR_)isacodificationoftherulesissuedbyFederalagencies. *!z The_CFR_Ԁisdividedinto50titles,whichcomprisethebroadareassubjecttoFederalregulation. "` Eachtitleisfurtherdividedintopartsandsections,withmostreferencestothe_CFR_Ԁbeingmade "F atthislevel. #, Portionsofthe_CFR_ԀarereviseddailyandthesechangesarepublishedintheFederalRegister. %  However,arevisedversionofthe_CFR_Ԁispublishedonlyonceeachcalendaryear,onaquarterly p&! basisasfollows:titles1!16onJanuary1,titles17!27onApril1,titles28!41onJuly1,and V'" titles42!50onOctober1. <(# Intheeventthatchangestoaparticularsectionofatitlehavechangedsincethelastpublished ):% updateofthatsection,anotationismadeintheListof_CFR_ԀSectionsAffected(_LSA_),whichis * &  publishedmonthly.The_LSA_ԀcitestheFederalRegisterpagenumberthatcontainsthechanges +'! tothe_CFR_Ԁsection. ,'" Inordertoobtainthemostcurrentregulations,theusershouldconsultnotonlythelatestversion  ofthe_CFR_,butalsothe_LSA_Ԁissuedinthecurrentmonth.TheFederalRegisterhomepage  (4a vO  5  +  http://www.gpoaccess.gov% b %bk% c /nara/%ck% d %dl% e index.html+kies  6=kvQkrth  7tigk)offerslinkstoboththeFederalRegisterandthe | _CFR_.Abetatestsiteforanupdatedelectronic_CFR_Ԁisavailableat b 4ftivO  5  +  http://www.gpoa%e2l% g %gWn% h ccess.gov/ecfr/+nies  6mvmrth  7tim.Pleasenotethatonlineversionsofthe_CFR_Ԁmaynotbethe H mostcurrentavailable. . ~ & z HOWTOOBTAINADDITIONALGUIDANCE   , GuidancetoassistauditorsinperformingauditsinaccordancewithOMBCircularA133canbe   obtainedfromthefollowingsources.'z o p   OfficeofManagementandBudget  n  ThefollowinginformationislocatedunderthegrantsmanagementheadingonOMBsInternet   homepage(4itivO  5  +  http://%hun% j %j r% k www.omb.gov+qies  6wqvqrth  7tiq).    > H1rr` hp x (#X(#H! r OMBpublications,includingOMBCircularsandthisSupplementforauditsunderOMB `  CircularA133. F  ! r SF-SAC,DataCollectionFormforReportingonAuditsofStates,LocalGovernments,and D Non-ProfitOrganizations. * ! r CodificationofCertain_Governmentwide_ԀGrantsRequirementsbyDepartment(including  theA102CommonRuleandOMBCircularA110) n  > K.` hp x (#rrX(#K GeneralServicesAdministration(GSA)  l  FederalDomesticAssistanceCatalogDivision  GeneralServicesAdministration  Room4032  1800FStreet,NW | WashingtonDC20405 b   Telephone:(202)208-1582 H!  > H1rr` hp x (#X(#H! r CatalogofFederalDomesticAssistance(_CFDA_). "F  > K.` hp x (#rrX(#KAsearchablecopyofthe_CFDA_ԀisavailablethroughtheInternetontheGSAHomePage $ (4ltivO  5  +  http://ww%k*r% m %my% n w.cfda.gov+gyies  6yv/yrth  7til ]y).The_CFDA_Ԁisalsoavailableinhardcopy(fromtheGovernmentPrinting %  Office),andonmachinereadablemagnetictape,highdensityfloppydiskettes,andCDROM p&!  (fromGSAat2022084296). V'" &   GovernmentPrintingOffice(GPO)    SuperintendentofDocuments ^ P.O.Box371954 D Pittsburgh,PA152507954 *z  Telephone:(202)5121800  `  > E.rr` hp x (#X(#E! r CatalogofFederalDomesticAssistance.   ! r GovernmentAuditingStandards(stocknumber020000002654).'{ l  ! r March2004CircularA133ComplianceSupplement(stocknumbers:041001006044) j   > H.` hp x (#rrX(#H& ( InspectorsGeneral    _IGnet_ԀHomePageontheInternet(4otivO  5  +  http://www.i%ny% p %p% q gnet.gov+   6BvVrth  7re3)containsanInspectorGeneral v  DirectoryandtheInspectorGeneralAct. \   FederalAuditClearinghouse '(~  Z  TheFederalAuditClearinghouseactsasanagentforOMBto:(1)establishandmaintaina   _governmentwide_ԀdatabaseofsingleauditresultsandrelatedFederalawardinformation;(2)serve   astheFederalrepositoryofsingleauditreports;and(3)distributesingleauditreportstoFederal  agencies. j TheClearinghousemaintainsasiteontheInternetat4rrehvO  5  +  http://harve%q% s %s% t ster.census.gov/sac/+p   6$v8rth  7re=f.ForData h CollectionForm(SFSAC)andOMBCircularA133submissionquestions,contacttheFederal N AuditClearinghousebyemail(govs.fac@census.gov),phone(301763-1551(voice)and800 4 2530696(tollfree)),orfax3014571540.TheFormSFSACandA133Submissionshouldbe  mailedtoFederalAuditClearinghouse,1201E.10thStreet,_Jeffersonville_,IN47132.