External Resources from the Office of Management Budget
Office of Management and Budget (OMB) Circulars
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 Omni Circular
The OMNI Circular will supersede requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in 2 C.F.R. Parts 220, 225, 215, and 230); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up. Implementation will begin December 26, 2014.
Cost Principles for State, Local and Indian Tribal Governments.
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 2014
This supplement is effective for audits of fiscal years beginning after June 30, 2013, and supersedes the OMB Circular A-133 Compliance Supplement dated June 2013.
OMB A-133 Compliance Supplement 2013
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.
Documenting Salaries and Wages
Procedure 905 of the California School Accounting Manual (PDF; 3MB)
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.
Local educational agencies (LEAs) generally receive federal awards for the following programs.
of Federal Domestic Assistance (CFDA)
Updated program information from Federal agencies.
Interest Earned on Federal Funds Letter (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.
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.