Audit Requirements
Audit Compliance
When an organization-wide audit has not been conducted, the following materials may be reviewed to determine recipient compliance with Federal requirements:
- Audits from recipients that were made in accordance with the Government auditing standards found in OMB Circular A-133 [PDF - 176 Kb]
- Previous audits performed on recipients??? operations
- Desk reviews of project documentation
- Project audits by auditors obtained by recipients
- Evaluations of recipients’ operations by program officials