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A-133 Audit

Our Approach

Armanino has extensive experience providing Office of Management and Budget (OMB) Circular A-133 audits (now consolidated under the Uniform Guidance and commonly referred to as Single Audits) for social and human service, higher education organizations and other nonprofit and commercial clients in the Bay Area, Southern California and beyond.

Our audit approach is tailored to achieve maximum effectiveness and efficiency. During the course of the OMB Circular A-133 audit, we will identify opportunities to provide you with best practice recommendations to help you administer your federal awards more effectively and efficiently, strengthen your internal controls and ensure compliance with federal rules and regulations.

Our experts can help you determine whether you need an OMB Circular A133 Audit. And if you do, we can provide a timely audit at a competitive price.


The new OMB Uniform Guidance consolidates the guidance surrounding administrative requirements, cost principles and audit requirements into a streamlined format, and introduces new compliance rules and regulations. We can help you maintain compliance with the new standards by:

  • Helping you understand the complexities of the new Uniform Guidance
  • Reviewing grant agreements and meeting with you and your team to gain a thorough understanding of the program and grant provisions
  • Performing a test of compliance and the internal controls over compliance to determine if federal funds were utilized for their intended purposes
  • Assisting you with the preparation and filing of your data collection form

Uniform Guidance Checklist

uniform-guidance-checklistThe objectives of the OMB’s Uniform Guidance are to eliminate unnecessary and burdensome administrative requirements, operate with a smarter, more risk-based approach, strengthen the accountability surrounding federal dollars and ensure that the federal government is bearing their fair share of the costs. The three primary categories of reform included:

  • Administrative Requirements
  • Cost Principles: Both the Administrative Requirements and the Cost Principles changes took effect for any new federal awards entered into after December 26, 2014, and for any existing awards that received incremental funding and had a change to the terms and conditions made after December 26, 2014.
  • Single Audits: The Single Audit changes are effective for fiscal years ending December 31, 2015 and later.

All federal grant recipients need to understand the changes introduced by the Guidance and evaluate how it impacts their organizations. In order to effectively implement the reform, it will take the collaborative efforts of the federal funding agencies, grant recipients and accountants. CLICK HERE to access our checklist to help you effectively implement the new Guidance.



Uniform Grant Guidance Checklist

The Office of Management and Budget (OMB) issued massive reform surrounding the administration of federal funds and that reform is known as the Uniform Guidance ("Guidance").

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The new Uniform Grant Guidance (UGG) released by the Office of Management and Budget requires nonprofits to rethink their approach to internal controls and subrec ...

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The Office of Management and Budget (OMB) finalized and released comprehensive new federal grant reform guidelines on December 26, 2013.