Office of Management and Budget Circular A-133

GPTKB entity

Predicate	Object
gptkbp:instanceOf	United States federal government circular
gptkbp:alsoKnownAs	gptkb:OMB_Circular_A-133
gptkbp:appliesTo	entities that receive federal awards
gptkbp:country	gptkb:United_States
https://www.w3.org/2000/01/rdf-schema#label	Office of Management and Budget Circular A-133
gptkbp:issuedBy	gptkb:Office_of_Management_and_Budget
gptkbp:legalStatus	guidance document
gptkbp:purpose	sets standards for obtaining consistency and uniformity among federal agencies for the audit of states, local governments, and non-profit organizations
gptkbp:replacedBy	gptkb:Uniform_Administrative_Requirements,_Cost_Principles,_and_Audit_Requirements_for_Federal_Awards_(2_CFR_Part_200)
gptkbp:requires	single audit
gptkbp:startDate	June 30, 1997
gptkbp:subject	audits of states, local governments, and non-profit organizations
gptkbp:supersededDate	December 26, 2014
gptkbp:threshold	$500,000 in federal awards
gptkbp:bfsParent	gptkb:Federal_Audit_Clearinghouse gptkb:Single_Audit_Act_of_1984
gptkbp:bfsLayer	7