OMB A-133: Audits of Institutions of Higher Education and Other Non-Profit Institutions
| Reviewed By | Internal Auditor Owner |
| Regulation Reference Cite | OMB A-133 |
| Level | Requirement |
| Oversight Unit | CONTROLLERS OFFICE |
| Person Responsible | Ross Broughton |
| Secondary Person Responsible | Rebecca Schneiderhan |
| President / VP Level | Finance |
| Description |
This circular sets forth standards for obtaining consistency and uniformity among federal agencies for the audit of non-federal entities (including colleges and universities) expending federal awards. The circular contains both the requirements for expending funds under various federal programs as well as the suggested audit procedures to be peformed by an independent auditor to ensure compliance. The Controller is primarily responsible both for compliance under A-133 and for contracting with an independent assessor for the required audits. |
| Contacts and Data Sources |
| Controllers Office |
| Internal Notes |
| This compliance item has notes that are available internally to the oversight unit. Please contact the Risk Management Department for more information |