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
  • Please Note: The Federal Audit Clearinghouse (FAC) will transition from the U.S. Census Bureau (Census) to the U.S. General Services Administration (GSA) on October 1, 2023. At that time, all submissions will need to be made through the new FAC hosted by GSA, including all single audits for entities with 2023 FYE dates.

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.