Government Auditing


The U.S. Office of Management and Budget (OMB) issued the Circular A-133 2006 Compliance Supplement ( www.whitehouse.gov/OMB/circulars/a133_compliance/06/06toc.html ), which identifies important federal requirements to be considered as part of an audit in accordance with the Single Audit Act and OMB Circular A-133, Audits of States, Local Government, and Not-for-Profit Organizations. The annually updated supplement contains information to help auditors understand federal program objectives, procedures and compliance requirements, as well as audit objectives and suggested audit procedures for determining compliance with these requirements. The 2006 supplement is effective for audits of fiscal years beginning after June 30, 2005, and supersedes the supplement issued in March 2004 and updated in May 2005. To order a print copy (stock number 041-001-00629-0) from the Government Printing Office, call 202-512-1800. The 2006 AICPA audit and accounting guide, Government Auditing Standards and Circular A-133 Audits (# 012746JA), contains information on implementing the circular’s provisions and is available at www.cpa2biz.com .

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VIDEO

Excel walk-through: Sparklines

Want to liven up your spreadsheets with some color and graphical elements? Kelly L. Williams, CPA, Ph.D., shows how to use Excel sparklines, which illustrate data trends and patterns via small charts that fit in a single Excel cell.