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Audit Resources--Federal


External Resources from the Office of Management Budget

Office of Management and Budget (OMB) Circulars External link opens in new window or tab.
The OMB publishes circulars about performing audits of government programs and provides guidance on the management and financial accountability of federal programs, including programs that are administered by states, local governments, and non-profit organizations.

OMB Circular A-87 External link opens in new window or tab. (PDF)
Cost Principles for State, Local and Indian Tribal Governments.

OMB Circular A-133External link opens in new window or tab. (PDF)
Audits of States, Local Governments, and Non-Profit Organizations (06/24/1997) (includes revisions published in Federal Register 06/27/2003 and June 26, 2007)

OMB A-133 Compliance Supplement 2013 External link opens in new window or tab.
This supplement is effective for audits of fiscal years beginning after June 30, 2012, and supersedes the OMB Circular A-133 Compliance Supplement dated June 2012.

OMB A-133 Compliance Supplement 2012 External link opens in new window or tab.
This Supplement is effective for audits of fiscal years beginning after June 30, 2011, and supersedes the OMB Circular A-133 Compliance Supplement dated March 2011.

Documenting Salaries and Wages

Procedure 905 of the California School Accounting Manual (PDF; 15MB)

Approved Substitute System for Time Accounting for Federal Programs (Dated 09-Apr-2013)
This letter provides a new substitute system for time accounting for federal programs for use by all local educational agencies (LEAs) approved by the United States Department of Education (USDE). This new substitute system is in addition to the substitute system previously approved for California LEAs in 1998.

Federal Programs

Federal Awards
Local educational agencies (LEAs) generally receive federal awards for the following programs.

Catalog of Federal Domestic Assistance (CFDA) External link opens in new window or tab.
Updated program information from Federal agencies.

Interest Earned on Federal Funds Letter | PDF (Dated 25-Jan-2010)
This letter, from Kevin W. Chan, Director of Audits and Investigations Division, addresses guidelines for grantees and sub-grantees reporting interest earned on Federal funds.

Enclosure 25-Jan-2010
Guidelines on Calculating Interest on Federal Funds.

Please refer to the Nutrition Services Division Management Bulletin for information on Interest Earned on the Cafeteria Account/Fund.

Questions:   Audit Resolution Staff | 916-323-8068
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