OMB issues Circular A-133 2006 Compliance Supplement.
In Apr. 2006, the Office of Management and Budget issued the Circular A-133 2006 Compliance Supplement. The supplement, which is updated each year, identifies important compliance requirements that the federal government expects to be considered as part of an audit in accordance with the Single Audit Act and OMB Circular A-133, Audits of States, Local Governments, and Not-for-Profit Organizations.
Unlike the 2005 Supplement, which only included new or significantly revised sections, the 2006 Supplement was issued in its entirety. Appendix V of the supplement, List of Changes for the 2006 Compliance Supplement, is a key piece of guidance to identify all of the changes that OMB has made. The following highlights some of the changes in the 2006 Supplement:
* Added four new programs.
* Deleted two programs.
* Revised Part 2, Matrix of Compliance Requirements and Part 3, Compliance Requirements.
* Revised Part 4, Agency Program Requirements, to reflect additional new guidance, removal of outdated guidance, and needed clarifications for numerous...
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