Related Resources

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

Federal Assistance Listings

• 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

• 2023 Government Audit Quality Center Update
• Illustrative Report Examples

Please Note: The resources above may require registration with AICPA.