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Fiscal References / Manuals Page
[Mostly FISCAL and related references]

You may print out any of the above pages using Acrobat Reader ... or contact the Executive Secretary, 270/686-1613 at the Audubon Central Office for a copy.
Nonprofit (Indirect Costs) Rate Agreement, 1999-2000   [.PDF files]
Page 1
  |   Page 2   |   Page 3
Indirect Costs Facts   [MS Word document]
AACS Tax Numbers
AACS Tax Exemption Documents and Kentucky Non-profit Charter Status
All the following tax / charterdocuments are in Adobe Acrobat [.PDF] format.
You may print out any of the following forms. Or for better reproductions, please contact the
Executive Secretary, 270/686-1613 at the AACS Central Office.
IRS 501(c)(3) Exempt Status:
  Advance Ruling
Page 1   |   Page 2 (175 kb)
  Final Ruling (289 kb)
Kentucky Sales Tax Exemption

Federal UI Waiver
Page 1 (215 kb) | Page 2 (467 kb)
Certificate of Existence, 1999
Audubon Area's annual certification of "good status" from the Kentucky Secretary of State.
Cabinet for Families and Children Contract (CSBG)   [HTML format]
Cabinet for Families and Children Contract (CSBG)   [MS Word format]
This one is CSBG specific, but the language in all CFC contracts is about the same as this.
The CSBG contract of the CFC / DSS is typical of cost reimbursement contracts. It is provided as a reference to customary contract language.
Here is a CFC-originated, AACS modified sub-contract which is used for CCAP Resource & Referral's
CFC Programs Subcontract   [MS Word format]
sub-contracting of quality improvement funds to Western Kentucky child care providers.
Independent Contractor Service Agreement — and Instruction Sheet
Access page — The Agreement is in a .PDF format; the Instruction Sheel is in .HTM format
General Fiscal Orientation Williams Young /
Grant Funded Programs'
Retirement Survey
Programs' Monthly Closeouts
Financial Procedures Manual CSBG / ROMA
National Goals, Measures
Performance Standards,
Head Start
A-102 | Grants and
Contracts with the State
A-110 | Admininistrative
Requirements / Nonprofits
A-122 | Cost Principles
for Nonprofits
Grants Administration Manual — Technical Review and Budget Analysis | Adobe Acrobat .PDF file
AACS Records Retention Directive — Requirements for storing all AACS records | Microsoft .DOC file
A-133 | Organization-wide
Audit Requirements
Index   |  T of C
Government Auditing Standards

Previous A-133 guide

IG's "Interactive" Yellow Book, 1994

IG's "Single Audit Guidance"
A-133 Report, Sept.1997

Documentation Requirements

Auditor Communication
A-133 | Extra References
A-133 Compliance
Supplement   (Outdated)
June '97 Provisional
Current versions below:
A133 Compliance Supplement -
April 2000 - Word Format
A133 Compliance Supplement -
PDF Version
1998 A-133 Compliance Supplement in MS Word97 Format
Table of Contents   |   Background, Purpose and Applicability (Part 1)   |   Matrix of Compliance Requirements (Part 2)
Compliance Requirements (Part 3)   |   Agency Program Requirements (Part 4)
Part 4 -- Respective Federal Agency Requirements:
Corporation for National & Community Service   |   Health and Human Services   |   Housing & Urban Development
Federal Emergency Management Agency   |   Department of Transportation   |   Department of Agriculture
Clusters of Programs (Part 5   |   Internal Control (Part 6)   |   Guidance for Auditing Programs Not Included In This Compliance Supplement (Part 7)
Appendix 1--Federal Programs Excluded From the A-102 Common Rule
Appendix 2--Federal Agency Codification of Certain Government-wide Grants Requirements
Appendix 3Federal Agency Controls for A-133 Audits--   |   Appendix 4--Internal Reference Tables
Appendix 5--List of Changes for the 1998 Compliance Supplement
A-133 Data Collection
Form | (PDF file)
Cost Allocation Guide
April 1996
Indirect Cost Principles
(OCS "discussion" piece)
In-Kind Guidance
(Head Start)
Fair Labor Standards Act
(29USC8)
Wage and Hour Regulations
(Overtime Requirements)
Per Diem Rates, 2002 "Yellow Book, 1999" (PDF)
Government Auditing Guide
Auditing Standards Exposure Draft
(2002 version)
Highlights of the Single Audit Process
HUD Auditing Guide (PDF)
Single Audit Act
(31USC75)
HUD Single Audit Act
Requirement
IRS Publication | Employers
Tax Guide ( PDF )
IRS Publication } Employers
Tax Guide [Supplement] (PDF)
IRS Publication | Charitable
Contributions (PDF)
IRS Publication | Tax
Exempt Status (PDF)
IRS Publication | Unrelated
Business Income (PDF)
Reference-only A-133 as of
March 8, 1990
Reference-only A-122
1995 proposed revisions
IRS Form 990 | Return of
Tax-exempt Organization (PDF)
IRS Form 990
Schedule A (PDF)
IRS Form 1023
Recognition of Exemption
Executive Summary | Head Start Quality Initiative, Report of the National Advisory Committee
Head Start for the 21st Century | Report of the National Advisory Committee
Head Start Questions and Answers | Various Question Topics and Answers by the NHSA
Community Report Card 1997, Owensboro-Daviess County (Hager Foundation/Human Development Council)
Older OMB Circular Files | Please refer to the ones above for assured validity
OMB Circular A-122 /
Nonprofit Cost Principles
OMB Circular A-110 /
Administrative Requirements

Prior OMB Circular A-110 /
Administrative Requirements
OMB Circular A-133 /
Audit Requirements
"Head Start Act" /
DHHS/ACF Regulations
"CSBG Act" /
DHHS/OCS Regulations
Grants Administration /
Requirements/Standards
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Last updated on June 30, 2005 |