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Wisconsin Department of Health Services

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Department Audit Requirements

Federal Audit Requirements

Allowable Cost

Policy & Guidance Publications

- SSAG (exit DHS)
- DHS Audit Guide

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May, 1994

Chapter B3 includes copies of OMB Circulars A-87 and A-122, which detail federal policy on allowable costs for local governments and for not-for-profit agencies. This section of the Financial Management Manual includes copies of several other relevant federal documents:

  1. OMB Circular A-102 "Grants and Cooperative Agreements with State and Local Governments"
  2. Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments (Common Rule)
  3. OMB Circular A-110 "Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations"
  4. OMB Circular A-128 "Audits of State and Local Governments"
  5. Questions and Answers on the Single Audit Process of OMB Circular A-128 "Single Audits of State and Local Governments
  6. OMB Circular A-133 "Audits of Institutions of Higher Education and Other Non-Profit Institutions"

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Last Revised:  October 29, 2010