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 free 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.
Catalog of Federal Domestic Assistance
- Searchable Database of Federal Awards Programs
- Searchable Database of Single Audit SF-SAC Data
Mid-America Intergovernmental Audit Forum
- Guide on Selecting An External Auditor