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From the AICPA NEW YORK -- The AICPA is now offering "Government Auditing Standards and Circular A-133 Audits, "which includes guidance on the 2003 revision to "Government Auditing Standards" and the Single Audit Act Amend meets of 1996 and the June 27, 2003, revision to Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.
Decision: We dismiss the protest Decision Summary: Protest filed by federal employee on behalf of other federal employees who assert that they are directly affected by agency's decision made pursuant to a streamlined competition conducted under Office of Management and Budget Circular A-76, as revised on May 29, 2003, to contract for the work, rather than to continue to perform the work in-house, is dismissed because, as permitted under the Circular's streamlined procedures, the decision to contract out the work was based on the agency's internal analysis and was not made pursuant to a solicitation; under the Competition in Contracting Act of 1984, 31 U.
Office of Management and Budget circular about how such studies were to be conducted.
Office of Management and Budget circular that spells out its guidelines, which said a streamlined all-civilian organization could do the work more efficiently.
SOP 92-9 provides guidance on the auditor's responsibilities when conducting Office of Management and Budget circular A-133 audits.
This testimony updates agency progress in implementing the act based on our review of agency fiscal year 2003 Performance and Accountability Reports for the 15 agencies and 46 programs previously cited in Office of Management and Budget Circular A-11, Section 57.
Office of Management and Budget circular that spells out how the government vs.
This article offers guidance by discussing both the concept and the practical application of program-specific audit requirements under Office of Management and Budget Circulars A-128, Audits of State and Local Governments, and A-133, Audits of Institutions of Higher Education and Other Not-for-profit Organizations.