Monitoring and Audit
Potentially Required State and Federal Contract Certifications and Representations
This document is for school district officials to use as a resource as they work with their attorney to develop ARRA contracts. District officials are encouraged to review the federal ARRA laws for each ARRA program administered to ensure that all ARRA terms and conditions are included in the school district ARRA contracts. Source: Office of the State Auditor
OMB Circular A-133
Audits of States, Local Governments, and Non-Profit Organizations
March 2009 Compliance Supplement
Source: OMB
Compliance Supplement Addendum #1
This addendum supplements the 2009 OMB Circular A-133 Compliance Supplement to provide additional guidance for programs with expenditures of ARRA awards that the auditor determines are major programs in audits performed under OMB Circular A-133. Source: OMB
OMB Circular A-87 - Revised
Cost Principles for State, Local, and Indian Tribal Governments | Source: OMB
Relocation of policy guidance to 2 CFR Chapter II
This document is effective August 31, 2005. This document republishes the existing OMB Circular A–87, which already is in effect. | Source: OMB
Summary of A-87
Lists the selected items of cost along with a cursory description of their allowability | Source: MDE | 10/27/09
Definitions and Guidelines
Source: MDE | 10/27/09