Management and Budget Office July 18, 2005 – Federal Register Recent Federal Regulation Documents

This notice announces the availability of the Compliance Supplement (Supplement) for 2005. The Single Audit Act Amendments of 1996 and OMB Circular A-133 provide for the Office of Management and Budget to issue a compliance supplement to assist auditors in performing the required audits under Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Annually, OMB works with the Federal agencies to update the program objectives, procedures and key compliance requirements which the Federal Government expects to be considered in single audits of federal programs. For 2005, the updates include new or significantly changed programs in Parts 4, those parts of the Supplement that relate to the Part 4 changes and updated appendices. The 2005 Supplement updates amend the 2004 Supplement and should be used in conjunction with the 2004 Supplement to perform audits for fiscal years beginning after June 30, 2004. In summary, the 2005 Supplement updates include the following: Updated Table of Contents. Updated Parts 1 and 2. Six new programs. A re-write of 10 programs with significant changes. Two deleted programs. Updated appendices III, IV and V. A listing of minor changes for 28 programs (Appendix V). A complete list of changes from the 2004 Supplement can be found at Appendix V of the 2005 Supplement. Due to its length, the 2005 Supplement updates are not included in this notice but are available on the OMB Web site at (https://www.whitehouse.gov/omb/circulars/a133- compliance/05/05toc.html) or in hard copy from the Government Printing Office (see ADDRESSES for information about how to obtain a copy). This notice also offers interested parties an opportunity to comment on the 2005 Supplement updates.