External Resources from the Office of Management Budget
Circular A-87 (Outside Source)
Cost Principles for State, Local and Indian Tribal Governments.
Circular A-133 (PDF; Outside Source)
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 Supplements
OMB A-133 Compliance Supplement 2011 (Outside Source)
This supplement is effective for audits of fiscal years beginning after June 30, 2010, and superseded the OMB Circular A-133 Compliance Supplement dated June 2010.
OMB A-133 Compliance Supplement 2010 (Outside Source)
This supplement is effective for audits of fiscal years beginning after June 30, 2009, and superseded the OMB Circular A-133 Compliance Supplement dated March 2009.
Circular A-133 Compliance Supplement March 2009 (Outside Source)
Circular A-133 Compliance Supplement, Addendum 1 June 30, 2009 (PDF; Outside Source)
This addendum provides additional guidance for programs (including clusters of programs) with expenditures of American Recovery and Reinvestment Act of 2009 (ARRA) awards.
Documenting Salaries and Wages
Procedure 905 of the California School Accounting Manual (PDF; 15MB; 613pp.)
Local educational agencies (LEAs) generally receive federal awards for the following programs.
of Federal Domestic Assistance (CFDA) (Outside Source)
Updated program information from Federal agencies.