The United States General Accounting Office
- Government Auditing Standards(GAS)
- Standards for Internal Control in the Federal Government (GAO-14-704G; Sep. 2014)
- How to Avoid a Substandard Audit: Suggestions for Procuring an Audit (National Intergovernmental Audit Forum; May 1988)
Federal Office of Budget and Management (OMB)
- 2 CFR Part 200 — "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards"
- 2 CFR Part 225 (formerly Circular A-87), “Cost Principles for State, Local and Indian Tribal Governments.”
- 2 CFR Part 230 (formerly Circular A-122), “Cost Principles for Non-Profit Organizations."
- Guidance Related to OMB Circulars
- Circular A-21, “Cost Principles for Educational Institutions.”
- Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.”
- Compliance Supplement Updates (August 2017 and April 2018) are available free on the OMB web site. Printed and CD ROM copies may be purchased from the Superintendent of Documents, U.S. Government Printing Office (GPO), P.O. Box 371954, Pittsburg, PA, 15250-7954. The telephone number is 202-512-1800.
State of Connecticut Office of Policy and Management
Catalog of Federal Domestic Assistance
- Searchable Database of Federal Awards Programs
Federal Audit Clearinghouse
- Searchable Database of Single Audit SF-SAC Data
Mid-America Intergovernmental Audit Forum
- Guide on Selecting An External Auditor
The American Institute of Certified Public Accountants