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STATE OF ILLINOIS HOUSING DEVELOPMENT AUTHORITY Compliance Examination (In accordance with the Single Audit Act and OMB Circular A133) Year Ended June 30, 2013, Performed as Special Assistant Auditors

How to fill out and omb circular a-133

How to fill out and OMB Circular A-133:

1. Gather all necessary financial documents: Before filling out the OMB Circular A-133, gather all relevant financial documents such as financial statements, accounting records, and budget reports.
2. Familiarize yourself with the instructions: Read through the instructions provided with the OMB Circular A-133 form. Understand the purpose of the form and the specific requirements for completing it.
3. Complete the form accurately: Fill out the form with accurate and detailed information. Pay close attention to the sections that require specific financial data, such as the statement of financial position, statement of activities, and notes to the financial statements.
4. Provide supporting documentation: Include all necessary supporting documentation as required by the OMB Circular A-133. This may include information on federal awards received, subrecipient information, and compliance with federal regulations.
5. Review and verify the completed form: Double-check all the information provided in the form for accuracy and completeness. Ensure that all required fields are filled out and that the supporting documentation is attached.
6. Submit the form: Submit the completed OMB Circular A-133 form to the appropriate authority or agency as instructed. Make sure to keep a copy for your records.

Who needs an OMB Circular A-133?

1. Organizations receiving federal funding: Any organization or entity that receives federal financial assistance, such as grants, contracts, or cooperative agreements, may need to comply with the requirements of the OMB Circular A-133.
2. State and local governments: State and local governments that receive federal assistance are also subject to the provisions of the OMB Circular A-133.
3. Non-profit organizations: Non-profit organizations that receive federal funding are required to comply with the OMB Circular A-133.
4. Educational institutions: Educational institutions, including universities, colleges, and schools, that receive federal grants or other funding may need to follow the guidelines set forth in the OMB Circular A-133.

It is important for these entities to understand and adhere to the requirements of the OMB Circular A-133 in order to ensure proper financial management and compliance with federal regulations.

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What is an OMB Circular A-133?

OMB Circular A-133 is a document issued by the Office of Management and Budget (OMB) that provides guidelines for auditing federal assistance programs administered by non-federal entities.

Who is required to file an OMB Circular A-133?

Non-federal entities that receive federal funding exceeding a certain threshold are required to file an OMB Circular A-133 audit.

How to fill out an OMB Circular A-133?

To fill out an OMB Circular A-133, the non-federal entity must conduct an audit in accordance with the guidelines provided in the circular and submit the audit report to the Federal Audit Clearinghouse.

What is the purpose of an OMB Circular A-133?

The purpose of an OMB Circular A-133 is to ensure that federal funds are being used in accordance with applicable laws and regulations and that the non-federal entities receiving the funds are in compliance with the terms and conditions of the funding.

What information must be reported on an OMB Circular A-133?

The audit report submitted as part of an OMB Circular A-133 filing must include information on the non-federal entity's financial statements, internal controls, and compliance with laws and regulations.