№ files_lp_3_process_7_036277
Federal audit guidance appendix outlining transparency, accountability, reporting, and major program determination requirements for expenditures under the American Recovery and Reinvestment Act within the framework of OMB Circular A-133.
Year: 2009–2010
Jurisdiction: United States
Subject: Federal financial assistance audit requirements under ARRA
Document Type: Federal audit guidance appendix
Issuing Authority: Office of Management and Budget
Related Legislation: American Recovery and Reinvestment Act of 2009 (Pub. L. No. 111-5)
Applicable Regulation: OMB Circular A-133
Relevant Guidance Dates: February 18, 2009; April 3, 2009; April 23, 2009; March 22, 2010
Scope: Audit requirements for ARRA-funded programs and clusters
Key Provisions: Major program determination; SEFA reporting; CFDA identification; subrecipient notification; auditor reporting responsibilities
Affected Entities: Federal awarding agencies; recipients; subrecipients; auditors
Compliance References: 2 CFR 176.210; 2 CFR 215; Single Audit Act Amendments of 1996
Effective Date: April 23, 2009 (for specified guidance)
Price: 8 / 10 USD
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