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The 14 Areas of A-133 Single Audit Compliance Testing

The 14 Areas of A-133 Single Audit Compliance Testing | audit procedures, allowable costs

The 14 Areas of A-133 Single Audit Compliance Testing discusses the 14 compliance areas that appear in the Office of Management and Budget’s Circular A-133 Compliance Supplement. Supporting the adage that “an ounce of prevention is worth a pound of cure,” this publication is designed to benefit states, local governments and nonprofits that are required to obtain A-133 single audits as well as the auditors who are hired to conduct them.

    • Information to help states, local governments and nonprofits that are required to obtain Circular A-133 single audits prepare more effectively and have fewer findings
    • Clear and easy-to-understand discussions of the 14 compliance areas that may be tested during a Circular A-133 single audit
    • Straightforward, valuable information for auditors on suggested audit procedures for each compliance area
 

Major Topics Covered

  • Compliance Testing
  • Activities Allowed or Unallowed
  • Allowable Costs/Cost Principles
  • Cash Management
  • Davis-Bacon Act
  • Eligibility
  • Equipment and Real Property Management
  • Matching, Level of Effort and Earmarking
  • Period of Availability of Federal Funds
  • Procurement and Suspension and Debarment
  • Program Income
  • Real Property Acquisition and Relocation Assistance
  • Reporting
  • Subrecipient Monitoring
  • Special Tests and Provisions
 

Format and Frequency

The 14 Areas of A-133 Single Audit Compliance Testing is available in print (softbound) and in eBook format.

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Authors and Editors

Adrianne Fielding is the managing editor of Thompson's line of award-winning grant publications. She has more than 7 years experience providing grant seekers, award recipients and funding agencies with the information and tools to connect policy with practice toward stronger applications, more successful grantees and effective grant program management. Ms. Fielding was previously an associate with Booz Allen Hamilton, directly supporting the Department of Commerce's recommendations of nearly $4 billion in Recovery Act broadband awards, and is also the former Director of Research and Content at eCivis, a grants research and technology firm. Ms. Fielding is a current board member of the National Grants Management Association. She graduated with honors from Wesleyan University with a bachelor's degree in sociology and received a master's degree and completed doctoral training in sociology at the University of Massachusetts at Amherst.


Erika Fitzpatrick has more than 16 years of experience writing about federal funding, policy, and legislation. She is a freelance writer and copyeditor who currently contributes articles to Thompson Publishing Group's Local/State Funding Report and the Educator's Guide to Controlling Sexual Harassment. Ms. Fitzpatrick graduated cum laude from Boston University's College of Communications in 1994 with a degree in journalism.


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