[Federal Register Volume 70, Number 136 (Monday, July 18, 2005)]
[Notices]
[Pages 41242-41243]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-14090]


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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 [email protected]. 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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