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A-133 Audit Requirements

"A-133 audit" is the old name for what is now the Single Audit. The rules moved into the Uniform Guidance, but the requirement is real above $1M in federal spending. We check whether you cross the line and run the audit end to end.

CPA-led Single Audit
Federal Audit Clearinghouse filings
A-133 Audit Requirements

The Short Version

  • "A-133 audit" is the old name for what is now called the Single Audit. OMB Circular A-133 was replaced by the Uniform Guidance (2 CFR Part 200) on December 26, 2014, but the name stuck.
  • The audit is triggered by spending, not receiving. An organization that expends $1,000,000 or more in federal awards in a fiscal year must have a Single Audit for that year.
  • It is one audit covering both your financial statements and your compliance with the rules attached to your federal programs.

If a funder or your board has told you that you need an "A-133 audit," the term is dated but the requirement is real. A-133 was the OMB circular that governed audits of federal award recipients. It was superseded by the Uniform Guidance, 2 CFR Part 200, effective December 26, 2014, and the audit it required is now called the Single Audit.

The rules did not disappear; they moved into the Uniform Guidance and were updated. What still matters is whether your federal spending crosses the threshold, and what the audit looks at once it does.

What the Single Audit Examines

One engagement, three pieces of scope — plus the schedule that ties it all together.

Financial Statements

Audited under Government Auditing Standards. The same financial-statement work you would normally have done, performed to the federal standard.

Major Programs Testing

Each major program tested against the OMB Compliance Supplement. The size of the audit scales with the number of programs that have to be tested.

Internal Controls Over Compliance

Your internal controls over compliance with federal requirements — how you make sure the rules are followed, not just whether they were on the day we tested.

Reporting Package to the FAC

We file the complete reporting package — financials, SEFA, and the auditor's report — with the <a href="https://www.fac.gov/" target="_blank" rel="noopener" style="color:#f6b800;">Federal Audit Clearinghouse</a> before the deadline.

How We Run Your Single Audit

1

Confirm + scope

We check whether you actually cross the $1,000,000 threshold (not every organization told to get one does), then size the audit around the major programs that have to be tested.

2

Fieldwork

We coordinate with your finance team and audit both the financial statements and compliance, in one engagement instead of two.

3

File on time

We deliver the reporting package to the Federal Audit Clearinghouse before the deadline — 30 days after the auditor's report, or 9 months after fiscal year end, whichever comes first.

Why Organizations Trust Dimov Tax

Single Audit work runs alongside your federal grant compliance and the Schedule of Expenditures of Federal Awards. One CPA team for the whole picture.

$1.5B+
in tax savings identified for clients
63%
of clients come back year after year
70+
tax and financial services under one roof
15+
years of senior experience per engagement

What a Single Audit Costs

There is no flat price, because the audit scales with your federal footprint. The main drivers are how many major programs get tested, your total federal expenditures and whether any single program crosses the $1,000,000 Type A threshold, how clean your records are going in (a reconciled SEFA and documented controls shorten fieldwork; gaps lengthen it), and how much funding you pass through to subrecipients, which adds monitoring scope.

Tell us your total federal spend and your program list and we will give you a fixed quote before you commit. Year-round, staying inside the rules is federal grant compliance work, and the Single Audit is the annual check on it.

Tell us your federal spend. We will tell you whether a Single Audit is required and what it would take. Documents come later, only if you move ahead.

The Single Audit Deadline Is Not Optional

The finished reporting package goes to the Federal Audit Clearinghouse, and the deadline is whichever comes first: 30 days after you receive the auditor's report, or 9 months after your fiscal year ends. Missing it can put current and future federal funding at risk, which is why the timeline drives everything.

$1M
federal expenditure threshold for a Single Audit (fiscal years on/after Oct 1, 2024)
9 months
maximum after fiscal year end to file the reporting package
30 days
after receiving the auditor's report — whichever comes first

Source: 2 CFR Part 200 Subpart F (Uniform Guidance) — Federal Audit Clearinghouse

Who Has to Comply

The Single Audit requirement reaches non-federal entities that expend federal awards. The list is broad:

  • Nonprofit organizations spending federal awards
  • State and local governments
  • Colleges and universities
  • Tribal organizations and Indian Tribes
  • Any non-federal entity that crosses the $1M expenditure threshold in a fiscal year

Two pieces sit alongside the audit and have their own pages: the schedule your team prepares (see our SEFA audit page) and getting ready before fieldwork (see audit readiness assessment).

Find Out If You Need a Single Audit

Tell us roughly what you spent in federal funds this year and your list of programs, and we will tell you whether a Single Audit is required and what it would take.

You should not have to guess whether the A-133 requirement applies to you. A short look at your federal spending for the year answers it, and if you are over the line, we will walk you through what the Single Audit will involve before you commit to anything.

Documents come later, only if you move ahead. Confidential, no obligation.

Reviewed by George Dimov, CPA

Founder of Dimov Tax

15+ years on Single Audits and federal grant compliance.