Nonprofit Accounting Basics

Compliance Audits for Federal Awards


John Meriscko

National Association of County and City Health Officials

The Office of Management and Budget (OMB) issued a compliance supplement to its Circular A-133i. These requirements apply to federal programs administered by states, local governments, Indian tribal governments, and nonprofit organizations. Rather than repeat these compliance requirements they are combined in one location.

This supplementii is updated by OMB once a year, usually in the spring, and provides a single source of information to understand the federal program objectives, procedures, and compliance requirements as well as audit objectives and suggested auditing procedures relative to these compliance requirements.

i The OMB Circular A-133 can be located at
ii The OMB Circular A-133 Compliance Supplement can be located at