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 Update is available free on the OMB web site.
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