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OnJuly5,1996,thePresidentsignedtheSingleAuditActAmendmentsof1996(31USC ^  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.  ThosechangestookeffectforfiscalyearsendingafterDecember31,2003. t ThisComplianceSupplementisbasedontherequirementsofthe1996Amendmentsand1997 "r revisionstoOMBCircularA133,whichprovidefortheissuanceofacompliancesupplementto X assistauditorsinperformingtherequiredaudits.TheSenateandHouseReportssupportingthe > 1996AmendmentscitedstudiesofthesingleauditprocessperformedbytheGeneral $ AccountingOffice,thePresidentsCouncilonIntegrityandEfficiencyandtheNationalState   AuditorsAssociation(NSAA).Allthreestudiessupportedtheneedforacurrentcompliance  supplement.TheNSAAstudystated, 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  ^ ThisSupplementiseffectiveforauditsoffiscalyearsbeginningafterJune30,2004,and  \ supersedestheOMBCircularA133ComplianceSupplementissuedinMarch2004. 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.aXXXX|m X &  X|mXXaXUpdateofRequirements 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 $N  additionalrequirementsonarecipientbecauseitishighriskinaccordancewiththeA102 %4! CommonRuleoranagencysimplementationofCircularA110,aXXXX|mԀX|mXXaXoraspartofresolutionofprior &" auditfindings.' " 9(#  Accordingly,theauditorshouldperformreasonableprocedurestoensurethatcompliance )7%! requirementsarecurrentandtodeterminewhetherthereareanyadditionalprovisionsofcontract *&" andgrantagreementsthatshouldbecoveredbyanauditunderthe1996Amendments. +'# ReasonableprocedureswouldbeinquiryofnonFederalentitymanagementandreviewofthe ,'$ contractandgrantagreementsforprogramsselectedfortesting(i.e.,majorprograms). -(% 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"< 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&DandSFAclustersandlistsotherclusters.  Inplanningandperformingtheaudit,theauditorshoulddeterminewhetherprograms J administeredbythenonFederalentityarepartofaclusterbyreferringtotheprovisionsofPart 0 5ofthisSupplementandtheStateawarddocuments. f & v InternalControl(Part6)   AsaconditionofreceivingFederalawards,nonFederalentitiesagreetocomplywithapplicable r laws,regulations,andtheprovisionsofcontractandgrantagreements,andtomaintaininternal X controltoprovidereasonableassuranceofcompliancewiththeserequirements.OMBCircular > A133requiresauditorstoobtainanunderstandingofthenonFederalentitysinternalcontrol $t overFederalprogramssufficienttoplantheaudittosupportalowassessedlevelofcontrolrisk  Z formajorprograms,planthetestingofinternalcontrolovermajorprogramstosupportalow @ assessedlevelofcontrolriskfortheassertionsrelevanttothecompliancerequirementsforeach & majorprogram,and,unlessinternalcontrolislikelytobeineffective,performtestingofinternal   controlasplanned.Part6isintendedtoassistnonFederalentitiesandtheirauditorsin ! complyingwiththeserequirementsbypresentingcharacteristicsofinternalcontrolwhichmay " beusedtoreasonablyensurecompliancewiththetypesofcompliancerequirementsinPart3. n# ThecharacteristicsofinternalcontrolpresentedinPart6areneithermandatorynorallinclusive.'v G T$  GuidanceforAuditingProgramsNotIncludedinthisComplianceSupplement(Part7)  &R! Part7providesguidancetoauditorsinidentifyingthecompliancerequirementsanddesigning '#   testsofcompliancewithsuchrequirementsforprogramsnotincludedinthisSupplement. (#! &   FederalProgramsExcludedfromtheA102CommonRule(AppendixI)   ThisAppendixlistsblockgrantsandotherprogramsexcludedfromtherequirementsofthe ^  UniformAdministrativeRequirementsforGrantsandCooperativeAgreementstoStateand D LocalGovernments(alsoknownasthe A102CommonRule). *z  FederalAgencyCodificationofCertainGovernmentwideGrantsRequirements  ( (AppendixII) 'N   ThisAppendixprovidesregulatorycitationsandFederalagenciescodificationoftheA102 l  CommonRuleandOMBCircularA110, UniformAdministrativeRequirementsforGrantsand R  AgreementswithInstitutionsofHigherEducation,Hospitals,andOtherNonProfit 8  Organizations,inagencyregulations(nowcodifiedintheCodeofFederalRegulations(CFR)at n  2CFRpart215).SomeagencieshavenotcodifiedtheNovember1993revisiontoOMB T  CircularA110,buthaveprovidedsuchpoliciestogranteesthroughothermeanssuchasgrant :  agreements.   & ( FederalAgencyContactsforA133Audits(AppendixIII)  ~  ThisAppendixidentifiesFederalagencycontactsfromwhichauditorscanrequestinformation ,| ormaterialsaboutFederalprogramsortheauditrequirementsofOMBCircularA133. b  InternalReferenceTables(AppendixIV) '(~S  ThisAppendixprovidesalistingofprogramsinParts4and5thatincludeIV, Other n Information.Thislistingallowstheauditortoquicklydeterminewhichprogramshaveother T information,suchasguidanceonTypeAandTypeBprogramdeterminationordisplayonthe : ScheduleofExpendituresofFederalAwards.ThisAppendixalsoindicatesthattheMedicaid  p ClusteristheonlyprogramcurrentlyidentifiedashigherriskbyOMBpursuanttoCircularA V 133,___.525(c)(2). <  ListofChangesforthe2005ComplianceSupplement ( AppendixV )  ThisAppendixprovidesalistofchangesfromtheOMBCircularA133Compliance H! SupplementissuedinMarch2004tothis2005Supplement. ."~  SpecialConsiderations(AppendixVI) #,  ThisAppendix,usedfortheDepartmentofHomelandSecurityinthe2004Supplement,is %  reservedinthe2005Supplement. OtherOMBCircularA133Advisories(AppendixVII)  p&!  Reserved. (n# & n  SAS70ExaminationsofEBTServiceOrganizations(AppendixVIII)   ThisAppendixprovidesguidanceonauditsofStateelectronicbenefitstransfer(EBT)service ^ providers(serviceorganizations)regardingtheissuance,redemption,andsettlementofbenefits D undertheFoodStampsprogram(CFDA10.551)inaccordancewiththeAmericanInstituteof *z  CertifiedPublicAccountants(AICPA)StatementonAuditingStandards(SAS)No.70,Service  ` Organizations.  F  ComplianceSupplementCoreTeam(AppendixIX)    ThisAppendixprovidesalistingoftheComplianceSupplementCoreTeammemberswhowere R  responsiblefortheproductionofthisSupplement.'n *Z 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 ThesectionnumberidentifierforPart4representstheCFDAnumberoftheapplicableprogram. R Forexample,theDepartmentofLabor(DOL)UnemploymentInsuranceprogram,CFDA 8 number17.225,isnumbered417.2251,417.2252,417.2253,andsoon.   CodeofFederalRegulations  | TheCFRisacodificationoftherulesissuedbyFederalagencies.TheCFRisdividedinto50 *!z titles,whichcomprisethebroadareassubjecttoFederalregulation.Eachtitleisfurtherdivided "` intopartsandsections,withmostreferencestotheCFRbeingmadeatthislevel. "F PortionsoftheCFRarereviseddailyandthesechangesarepublishedintheFederalRegister. $ However,arevisedversionoftheCFRispublishedonlyonceeachcalendaryear,onaquarterly %  basisasfollows:titles1!16onJanuary1,titles17!27onApril1,titles28!41onJuly1,and p&! titles42!50onOctober1. V'" Intheeventthatchangestoaparticularsectionofatitlehavechangedsincethelastpublished )T$ updateofthatsection,anotationismadeintheListofCFRSectionsAffected(LSA),whichis ):% publishedmonthly.TheLSAcitestheFederalRegisterpagenumberthatcontainsthechanges * &   totheCFRsection. +'! Inordertoobtainthemostcurrentregulations,theusershouldconsultnotonlythelatestversion   oftheCFR,butalsotheLSAissuedinthecurrentmonth.TheFederalRegisterhomepage  (4b wO  5  .  http://www.gpoaccess.gov% c %ch% d /nara/%dh% e %ei% f index.html.hies  6?hwShies  7tigh)offerslinkstoboththeFederalRegisterandthe | CFR.AbetatestsiteforanupdatedelectronicCFRisavailableat b 4gtiwO  5  .  http://www.gpoa%f4i% h %hk% i ccess.gov/ecfr/.jies  6|jwjies  7tij.PleasenotethatonlineversionsoftheCFRmaynotbethe H mostcurrentavailable. . ~ & z HOWTOOBTAINADDITIONALGUIDANCE   , GuidancetoassistauditorsinperformingauditsinaccordancewithOMBCircularA133canbe   obtainedfromthefollowingsources.'z \l p   OfficeofManagementandBudget  n  ThefollowinginformationislocatedunderthegrantsmanagementheadingonOMBsInternet   homepage(4jtiwO  5  .  http://%i7k% k %kn% l www.omb.gov.enies  6nw-nies  7ti[n).    > H1rr` hp x (#X(#H! r OMBpublications,includingOMBCircularsandthisSupplementforauditsunderOMB `  CircularA133. F  ! r SF-SAC,DataCollectionFormforReportingonAuditsofStates,LocalGovernments,and D Non-ProfitOrganizations. * ! r CodificationofCertainGovernmentwideGrantsRequirementsbyDepartment(including  theA102CommonRuleandOMBCircularA110[2CFRpart215]) 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(#KAsearchablecopyoftheCFDAisavailablethroughtheInternetontheGSAHomePage $ (4mtisfwO  5  .  http://ww%ln% n %nv% o w.cfda.gov.uies  6nuwuies  7tisfu).TheCFDAisalsoavailableinhardcopy(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).'w l  ! r 2005CircularA133ComplianceSupplementupdates j   > H.` hp x (#rrX(#H& ( InspectorsGeneral    IGnetHomePageontheInternet(4ptiwO  5  .  http://www.i%o#v% q %q{% r gnet.gov.{   6@{wT{   7re3{)containsanInspectorGeneral v  DirectoryandtheInspectorGeneralAct. \   FederalAuditClearinghouse '(z  Z  TheFederalAuditClearinghouseactsasanagentforOMBto:(1)establishandmaintaina   governmentwidedatabaseofsingleauditresultsandrelatedFederalawardinformation;(2)serve   astheFederalrepositoryofsingleauditreports;and(3)distributesingleauditreportstoFederal  agencies. j TheClearinghousemaintainsasiteontheInternetat4srehwO  5  .  http://harve%r{% t %t% u ster.census.gov/sac/.N   6w   7re=D.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.