OMB Circular A-133 Single Audit Reports
The Single Audit Act of 1984 and amendments and revisions to Office of Management and Budget (OMB) Circular A-133 have significantly changed the audit requirements for governmental entities that receive federal awards. Local governments that expend $300,000 or more of federal awards in a year must have a single audit conducted in accordance with OMB Circular A-133. Boone County expends more than $300,000 each year, and therefore is required to obtain a single audit. To view these reports, click on the links below.