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Results 1 - 15 of 15702 Various organizations that monitor the quality of single audits are identifying problems with the auditor's application of the risk-based approach to determining major programs as required under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (
23 Mar 2016 concerns from the FY 2013-14 single audit (report 15-2). However, we .. Report on Compliance for Each Major Federal Program. We have
Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; With OMB Uniform Guidance and the State Single Audit

Illustrative Single Audit Reports. Report on Compliance With Requirements Applicable to Each Major State Program and Internal Control Over Compliance in
15 Dec 2016 Independent Auditor's Report on Compliance for Each Major Federal Program;. Report on Internal Control over Compliance; and Report on the
13.62 This appendix contains examples of the report on compliance with requirements that could have a direct and material effect on each major federal program and on internal control over compliance issued under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit
6 Jan 2016 Single Audit Threshold (200.501) – The threshold for requiring a single audit different high risk Type B programs audited as a major program in a given period. Additionally, if the auditor's report included a going concern
In the United States, the Single Audit, also known as the OMB A-133 audit, is a rigorous, . Before determining which federal programs to examine, the auditor must first . to the Single Audit Act and serves to identify existing important compliance The auditor must then audit and report on this Schedule as if it were part of
16 Aug 2015 (ii) A modified opinion on the program in the auditor's report on major programs as required under (c)(1), a single criteria in risk would seldom cause a Type B program to be This may require the auditor to audit more programs as major Otherwise, the auditor must audit the major programs identified in

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August 2017