Description: All non-federal entities that expend $500,000 or more of federal awards in a year are required to obtain an annual audit in accordance with the Single Audit Act Amendments of 1996, OMB Circular A-133, the OMB Circular Compliance Supplement and Government Auditing Standards.
A single audit is intended to provide a cost-effective audit for non-federal entities in that one audit is conducted in lieu of multiple audits of individual programs.
The college's Audited Financial Statement and Management Letter (Record XX) are attached as part of the A-133 Audit Report.
The A-133 is also submitted with the eZ Audit (Record XX).
Agency: U.S. Office of Management and Budget
Federal Audit Clearinghouse (FAC) Website:
Submit Online to the Federal Audit Clearinghouse (FAC) Clearinghouse Internet Data Entry System (IDES):
Due Date: Within the earlier of 30 days after receipt of the auditor's report(s) or nine months after the end of the audit period