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All organizations that expend at least $500,000 of funding sourced from the U.S. federal government in any fiscal year are subject to Single Audit reporting requirements.  A Single Audit is administered according to the Office of Management and Budget (OMB) guidelines that are released annually in the form of Circular A-133.  Because these audit guidelines are updated frequently, an organization’s federal programs should be consistently monitored to ensure that all necessary expenditure requirements are followed in accordance with the published guidelines. 

ORBA’s Not-For-Profit Group recognizes that interpretation and implementation of prescribed program guidelines can be extremely cumbersome, especially if there is very little guidance to follow.  As a firm with a breadth of experience in the not-for-profit sector, we maintain a dedicated group of individuals who consistently perform Single Audits for a variety of organizations, including educational institutions and social service organizations. We offer comprehensive analysis of the use of our clients’ grant funds and work closely with them to ensure they meet all grantor-reporting requirements.