Statements (16)
| Predicate | Object | 
|---|---|
| gptkbp:instanceOf | 
                                    
                                        
                                            gptkb:federal_compliance_audit
                                        
                                         gptkb:audit  | 
                            
| gptkbp:administeredBy | 
                                    
                                        
                                            gptkb:U.S._Office_of_Management_and_Budget
                                        
                                         | 
                            
| gptkbp:alsoKnownAs | 
                                    
                                        
                                            gptkb:Single_Audit
                                        
                                         | 
                            
| gptkbp:appliesTo | 
                                    
                                        
                                            
                                            non-federal entities that expend $500,000 or more in federal funds per year
                                        
                                        
                                         | 
                            
| gptkbp:effectiveUntil | 
                                    
                                        
                                            
                                            2014
                                        
                                        
                                         | 
                            
| gptkbp:frequency | 
                                    
                                        
                                            gptkb:annual
                                        
                                         | 
                            
| gptkbp:mandate | 
                                    
                                        
                                            gptkb:OMB_Circular_A-133
                                        
                                         | 
                            
| gptkbp:purpose | 
                                    
                                        
                                            
                                            to ensure compliance with federal program requirements
                                        
                                        
                                         | 
                            
| gptkbp:replacedBy | 
                                    
                                        
                                            
                                            Uniform Guidance (2 CFR Part 200) audit
                                        
                                        
                                         | 
                            
| gptkbp:requires | 
                                    
                                        
                                            
                                            single audit
                                        
                                        
                                         | 
                            
| gptkbp:scope | 
                                    
                                        
                                            
                                            federal awards
                                        
                                        
                                         | 
                            
| gptkbp:startDate | 
                                    
                                        
                                            
                                            1990
                                        
                                        
                                         | 
                            
| gptkbp:bfsParent | 
                                    
                                        
                                            gptkb:Single_Audit
                                        
                                         | 
                            
| gptkbp:bfsLayer | 
                                    
                                        
                                            
                                            7
                                        
                                        
                                         | 
                            
| https://www.w3.org/2000/01/rdf-schema#label | 
                                    
                                        
                                            
                                            OMB A-133 audit
                                        
                                        
                                         |