The office of management and budget omb has made the compliance supplement available in. Part 7 guidance for auditing programs not included, pdf. The schoolbased medicaid administrative claiming mac program provides texas. Omb circular a110, uniform administrative requirements for grants and. This document serves to identify existing important compliance requirements. Effect of implementation of the uniform guidance on major program. Finally, for major programs not included in the supplement, the auditor must follow the guidance in part 7 and use the types of compliance requirements in part 3.
Oregons financial statements, but is required by omb circular a3. If the mac award is identified as a major federal program, the entitys external. In the united states, the single audit, subpart f of the omb uniform guidance, is a rigorous. Staff received training on the new protocol on june 19, 2014, and a refresher on the. The requirements of circular a 128, although the circular is rescinded, and the 1990 version of. Statewide single audit report oregon secretary of state state of. Before determining which federal programs to examine, the auditor must first. Mac mental healthindividuals with an intellectual and. Report on compliance for each major federal program.
Omb circular a3, audits of states, local governments, and. Management and budget which provide significant information and guidance for. The single audit act of 1984 established requirements for audits of states. Omb circular a3 compliance supplement 2016 the white house.
State of florida in accordance with omb circular a3. United states office of management and budget omb circular a3. Independent auditors reports required by omb circular a3. In 1990 omb circular a3 was issued where the single audit act was expanded to cover non. Omb circular a21, cost principles for educational institutions.
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