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ADMINISTRATIVE LETTER NO. 10
POLICY CODE: DIE
TO: Superintendents of Schools
Directors of Applied Technology Regions
Municipal Officials of School Administrative Units
FROM: Susan A. Gendron, Commissioner of Education
DATE: August 25, 2003
RE: Revised O.M.B. Circular A-133 Single Audit Guidelines for
Audits of States, Local Governments, and Non-Profit
This is notice that the Office of Management and Budget (OMB) is implementing revised standards for audits of state and local governments under Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (Circular), effective for fiscal years that end after December 31, 2003 (Page 2 of Attachment #1).
The following outlines the revisions to the Federal audit requirements:
The effect of this revision on subrecipients means fewer school administrative units will now be required to have an A-133 Single Audit conducted.
Although this revision excludes certain school administrative units from having an A-133 audit, limited scope audits will continue to be required for subrecipients that receive at least $100,000 but less than $500,000, in order to meet the monitoring requirements of the Circular (Pages 14 and 26 of Attachment #1). Department of Education implementing guidelines for limited scope audits are enclosed as Attachment #2.
OMB also made a technical revision that amends the base year for determining cognizant agency assignments (Page 24 of Attachment #1).
Please consult your auditor should you have any questions or require further information regarding these revisions. You may also call Susan Griffin, Supervisor of Audit, at 624-6864 or send e-mail to firstname.lastname@example.org
cc: Auditors of School Administrative Units