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Chapters:

3.19 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