Single Audit (Formerly A-133) OMB Internal Control Playbook Library

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This library of Single Audit (Formerly A-133) OMB Compliance Supplement April 2023 Playbooks represent the core of what is generally required to comply with the Internal Control (Part 6) requirements of 2 CFR PART 200 COMPLIANCE SUPPLEMENT issued in April 2023.  It includes the following Playbooks:

  • Entity-Wide Controls (Single Audit OMB CS 2023) Playbook, and
  • Control Activities (Single Audit OMB CS 2023) Playbook

The Entity-Wide Controls (Single Audit OMB CS 2023) Playbook addresses the following areas:

  • Control Environment Component
  • Risk Assessment Component
  • Control Activities Component
  • Information and Communication Component
  • Monitoring Component

The Control Activities (Single Audit OMB CS 2023) Playbook addresses the following areas:

  • Activities Allowed or Unallowed
  • Allowable Costs/Cost Principles
  • Cash Management
  • Eligibility
  • Equipment and Real Property Management
  • Matching, level of Effort, earmarking
  • Period of Performance
  • Procurement and Suspension and Debarment
  • Program Income
  • Reporting
  • Subrecipient Monitoring
  • Special Tests and Provisions
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