Single Audit Information Sources

• OMB Circular A-133: Available on the OMB home page:

  http://www.whitehouse.gov/WH/EOP/OMB/html/ombhome.html

  A single copy is available by calling 202-395-7332. The Circular was also published in the Federal Register of June 30, 1997.

• OMB Provisional Compliance Supplement to A-133: Available by writing or calling the Office of Administration, Publications Office, room 2200, New Executive Office Building, Washington, D.C. 20503: 202-395-7332

  The OMB Provisional Compliance Supplement (June 1977) references the PIH Compliance Supplement on page 1-4. In addition to Agency Specific Program Requirements, the OMB Supplement contains the General Compliance Requirements that apply to all Single Audits (Part 3), the Internal Control requirements that apply to all Single Audits (Part 6), and guidance for auditing programs not included in the Compliance Supplement (Part 7).

• PIH Compliance Supplement, Notices PIH 96-32/97-30. Notice PIH 96-32 is available on the HUD-OIG home page under http://www.hud.gov/offices/oig/

  Notice PIH 97-30 (which lists the PHMAP indicators for FYE 3/31/97 and after) is available on the HUD-PIH home page at http://www.hud.gov/pih/publications/notices/pih97-30.pdf

  Single copies of the Supplement and Notice PIH 97-30 are available by faxing a request with a mailing address to 202-401-3963.

• Form SF-SAC, Data Collection Form for Reporting on Single Audits. Available by calling the OMB fax line (from the telephone on your fax machine) at 202-395-9068; the document number is 1330.

  This form must be filled out and signed by both the Auditor and the HA, and submitted with a reporting package (as defined in A-133), to the Single Audit Clearinghouse at the address provided on the form.

• AICPA Illustrative OMB Circular Report Examples. Copies of these reports from the American Institute of Certified Public Accountants are available from the AICPA home page at http://www.aicpa.org/belt/a133.htm

  The reports are also available by calling the AICPA fax hotline at 201-938-3787. The Document Number is 311.