In addition to OMB Circular A-133 audits, SMART has experience auditing financial statements and required supplemental reports in accordance with various OMB Circulars that are applicable to not-for-profit organizations, governmental units, higher educational institutions, and other entities that receive funding that requires a compliance audit.

• A-21, "Cost Principles for Educational Institutions"
• A-87, "Cost Principles for State, Local, and Indian Tribe Governments"
• A-102, "Grants and Cooperative Agreements with State and Local Governments"
• A-110, "Uniform Administrative Requirements for Grants and Agreements with Institutions of
   Higher Education, Hospitals, and Other Non-Profit Organizations"
• A-122, "Cost Principles for Non-Profit Organizations"