The United States Government Accountability 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, “Cost Principles for State, Local and Indian Tribal Governments”
- 2 CFR Part 230, “Cost Principles for Non-Profit Organizations"
- Guidance Related to OMB Circulars
- 2 CFR Part 220, “Cost Principles for Educational Institutions”
- 2 CFR Part 200 Subpart F, “Audits of States, Local Governments, and Non-Profit Organizations”
- Compliance Supplement Update is available on the OMB web site.
State of Connecticut Office of Policy and Management
- Compliance Supplement to the State Single Audit Act
- Additional information about the State Single Audit Compliance is also available.
- Searchable Database of Federal Awards Programs
- Searchable Database of Single Audit SF-SAC Data
- Please Note: As of October 1, 2022, the administration of the FAC will transfer from the Department of Commerce Census Bureau to the General Services Administration (GSA). As such, federal fiscal year 2022 single audit packages and those for fiscal years going forward must be submitted to the GSA FAC. The GSA website should be monitored for updates regarding access to the GSA FAC.
Mid-America Intergovernmental Audit Forum
- Guide on Selecting An External Auditor
The American Institute of Certified Public Accountants
Please Note: The resources above may require registration with AICPA.