For explanation of common acronyms used in these documents, click here.

The County Fiscal Letters ("CFL's") listed below are those with information of importance to Probation. They are linked to the CDSS website, PDF format.  Click on the link to get the document.  You must have Adobe Acrobat to view the document.

CFL 07/08-47E (April 18, 2008)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Instructions For The June 2008 Quarter

CFL 07/08-47 (April 1, 2008)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Instructions For The June 2008 Quarter

CFL 07/08-43 (March 11, 2008)
A New CA 800 Overpayments FED (3/08), "Summary Report Of Title IV-E Foster Care And Adoption Assistance Overpayments Federal" Form On The Assistance Claims Workbook For Reporting Title IV-E Foster Care And Adoptions Overpayments Monthly, Effective With The March 2008 Claim

CFL 07/08-45 (March 25, 2008)
Fiscal Year (FY) 2007-08 Independent Living Program (ILP) Augmentation

CFL 07/08-42 (March 11, 2008)
Fiscal YEar (FY) 2007-08 Planning Augmentation For The Administration OF The Foster Care (FC) Program

CFL 07/08-37 (March 17, 2008)
Fiscal Year (FY) 2007-08 Child Welfare Services (CWS) Augmentation For 56 Counties

CFL 07/08-36 (December 18, 2008)
Fiscal Year (FY) 2007-08 Title IV-E Child Welfare Waiver Demonstration Capped Allocation Project (CAP)

CFL 07/08-35 (December 21, 2007)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Claiming Instructions For The March 2008 Quarter

CFL 07/08-33 (December 21, 2007)
Fiscal Year (FY) 2007-08 Child Welfare Services Outcome Improvement Project (CWSOIP) Augmentation Allocation To County Probation Departments

CFL 07/08-31E (March 27, 2008)
Federal Deficit Reduction Act of 2005, Signed February 8, 2006, And Revised Policy And Instructions For Title IV-E/Non-Title IV-E Discount Rate

CFL 07/08-31 (December 13, 2007)
Federal Deficit Reduction Act (DRA) of 2005, Signed February 8, 2006, And Revised Policy And Instructions For Title IV-E/Non-Title IV-E Discount Rate

CFL 07/08-26 (November 6, 2007)
Fiscal Year (FY) 2007-08 Final Independent Living Program (ILP) Allocation

CFL 07/08-25 (October 5, 2007)
County Expense Claim (CEC) And Assistance Claiming Instructions - Kinship Guardianship Assistance Payment Program (KinGAP)

CFL 07/08-24 (October 1, 2007)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Claiming Instructions For The December 2007 Quarter

CFL 07/08-17 (August 10, 2007)
Fiscal Year (FY) 2007-08 Planning Allocation For Adoptions Program Basic Costs And Improving Adoptions Outcomes

CFL 07/08-12 (August 1, 2007)
Fiscal Year (FY) 2007-08 Kinship/Foster Care Emergency Fund State General Fund (GF) Planning Allocation

CFL 07/08-11 (July 31, 2007)
Fiscal Year (FY) 2007-08 AB 2129 Foster Parent Training And Recruitment Planning Allocation

CFL 07/08-09 (July 30, 2007)
Fiscal Year (FY) 2007-08 Group Home Monthly Visits (GHMV) General Fund (GF) Planning Allocation

CFL 07/08-07 (July 30, 2007)
Fiscal Year (FY) 2007-08 Independent Living Program (ILP) Planning Allocation

CFL 07/08-06 (August 3, 2007)
Fiscal Year (FY) 2007-08 Planning Allocation For The Administration Of The Foster Care (FC) Program

CFL 07/08-05 (July 18, 2007)
Fiscal Year (FY) 2007-08 Planning Allocation For The Supportive And Therapeutic Options Program (STOP)

CFL 07/08-03 (July 16, 2007)
Fiscal Year (FY) 2007-08 Child Abuse Prevention, Intervention, And Treatment (CAPIT) Program And Citizen Review Panel Planning Allocations (STOP)

CFL 07/08-02 (July 13, 2007)
Fiscal Year (FY) 2007-08 Kinship Guardianship Assistance Payment (KIN-GAP) Administration Planning Alloction

CFL 06/07-34 (April 12, 2007)
County Expense Claim (CEC) Instructions Regarding Conlan vs. Bonta and Conlan vs. Shewry

CFL 06/07-28 (March 30, 2007)
Claimant Instructions Resulting From The Federal Deficit Reduction Act Limitations For Title IV-E Reimbursement Of Administrative Costs

CFL 06/07-19 (December 18, 2006) County Welfare Department (CWD) County Expense Claim (CEC) Time Study and Claim Instructions for the March 2007 quarter.

CFL 06/07-15 (September 26, 2006)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Claiming Instructions For The December 2006 Quarter

CFL 06/07-04 (September 12, 2006)
Donated Funds As County Match For State General Funded (SGF) Programs

CFL 06/07-06 (July 13, 2006)
County Cash Claiming - Reporting

CFL 05/06-67 (June 28, 2006)
Fiscal Year (FY) 2006/07 Child Welfare Services (CWS) Imporovement Pilot Planning Allocation

CFL 05/06-66 (June 26, 2006)
Fiscal Year (FY) 2006/07 Planning Allocation For The Supportive And Therapeutic Options Program (STOP)

CFL 05/06-65 (June 26, 2006)
Fiscal Year (FY) 2006/07 Emancipated Foster Youth Stipends Planning Allocation

CFL 05/06-61 (June 28, 2006)
Fiscal Year (FY) 2006/07 Group Home Monthly visits (GHMV) State General Fund (SGF) Planning Allocation

CFL 05/06-45E (May 10, 2006)
Errata To CFL 05/06-45 - Title IV-E Child Waiver Demonstration Capped Allocation Project (CAP) Developmental Costs Claiming Instructions

CFL 05/06-45 (May 2, 2006)
Title IV-E Child Waiver Demonstration Capped Allocation Project (CAP) Developmental Costs Claiming Instructions

CFL 05/06-44 (April 27, 2006)
Federal Budget Reconciliation Bill Changes To Title IV-E Administrative Funding

CFL 05/06-43E (April 27, 2006)
Errata to Couty Fiscal Letter 05/06-43 - County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Claiming Instructions For The June 2006 Quarter

CFL 05/06-43 (April 6, 2006)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Claiming Instructions For The June 2006 Quarter

CFL 05/06-34 (December 30, 2005)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Claiming Instructions For The March 2006 Quarter

CFL 05/06-33 (December 8, 2005)
Title IV-E Staff Development And Training Costs

CFL 05/06-31 (December 8, 2005)
Title IV-E With Private Donated Funds As A Match

CFL 05/06-18 (September 1, 2005)
COUNTY YOUTH AUTHORITY (CYA) COUNTY CAMPS YEAR-END
ALLOCATION REDISTRIBUTION FOR FISCAL YEAR (FY) 2004/05

CFL 05/06-16 (August 9, 2005)
Fiscal Year (FY) 2005/06 Allocation For The Administration Of The Foster Care (FC) Program

County Fiscal Letters for planning allocations 05/06

CFL 04/05-57 (June 15, 2005)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Claiming Instructions For The September 2005 Quarter

CFL 04/05-54 (June 17, 2005)
Updated Claiming Instructions for the Transitional Housing Placement Program (THPP), Transitional Housing Placement-Plus (THP-Plus) Program, and the Supportive Transitional Emancipation Program (STEP)

CFL 04/05-49 (May 24, 2005)
California County Welfare Department (CWD) Cost Allocation Plan (CAP) For The 2004/2005 Fiscal Year (FY)

CFL 04/05-42 (March 23, 2005)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Claiming Instructions For The June 2005 Quarter

CFL 04/05-38 (February 15, 2005)
Clarification Of The Claiming Instructions For The Rosales v. Thompson Ninth Circuit Court's Decision

CFL 04/05-28 (September 30, 2004)
Revised County Youth Authority (CYA) County Camps And Juvenile Assessment/Treatment Facilities (JA/TF) Probation Administration Fiscal Year (FY) 2004/05 Allocation

CFL 04/05-20 (September 3, 2004)
County Youth Authority (CYA) County Camps And Juvenile Assessment/Treatment Facilities (JA/TF) Probation Administration Fiscal Year (FY) 2004/05 Allocation

CFL 04/05-19 (August 27, 2004)
Fiscal Year (FY) 2004/05 Group Home Monthly Visits State General Fund (SGF) Final Allocation

CFL 04/05-10 (August 12, 2004)
Revised Fiscal Year (FY) 2003/04 Independent Living Program (ILP) Allocation

CFL 04/05-08 (August 11, 2004)
Temporary Assistance To Needy Families (TANF) Probation Year-End Allocation Redistribution For Fiscal Year (FY) 2003/04

CFL 04/05-05 (August 16, 2004)
Fiscal Year (FY) 2004/05 Allocation For The Administration Of The Foster Care (FC) Program

CFL 04/05-04 (August 12, 2004)
Fiscal Year (FY) 2004/05 Community Care Licensing (CCL) Allocation For Foster Family Homes (FFH) And Family Child Care Homes (FCCH)

CFL 03/04-53 (April 23, 2004)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Claiming Instructions For The June 2004 Quarter

CFL 03/04-49 (February 23, 2004)
New Claiming Instructions For The CA 800 FC1 FED, Foster Care Facility Report And The CA 800 FC FED, Summary Report Of Assistance Expenditures, Foster Care; Foster Care SB 163, Federal Forms

CFL 03/04-47 (February 4, 2004)
Fiscal Year (FY) 2003/04 Augmentation Allocation ForThe Child Welfare Services (CWS) Program

CLF 03/04-34 January 12, 2004
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Claiming Instructions For The March 2004 Quarter

CFL 03/04-05 (August 8, 2003)
Foster Parent Training And Recruitment Allocation For Fiscal Year (FY) 2003/04

CFL 03/04-06 (August 8, 2003)
Fiscal Year (FY) 2003/04 State General Fund (SGF) Allocation For The Supportive And Therapeutic Options Program (STOP)

CFL 03/04-04 (August 8, 2003)
Fiscal Year (FY) 2003/04 Independent Living Program (ILP) Allocation

CFL 03/04-08 (August 8, 2003)
Fiscal Year (FY) 2003/2004 Group Home Monthly Visits State General Fund (SGF) Allocation

CFL 03/04-13 (August 14, 2003)
Temporary Assistance To Needy Families (TANF) Probation Initial Allocation For Fiscal Year (FY) 2003/04

CFL 03/04-14 (August 14, 2003)
CalWORKs California Youth Authority (CYA) County Camps Year-End Allocation Redistribution For Fiscal Year (FY) 2002/03

CFL 03/04-22 (August 7, 2003)
Matching Funds For Title IV-E

3-01 (July 18, 2002)
Planning Allocation Fiscal Year (FY) 2002/03 Independent Living Program (ILP)

CFL 02/03-02 (July 18, 2002)
Planning Administration Allocation Fiscal Year (FY) 2002/03 Kinship Guardianship Assistance PAyment (Kin-Gap)

CFL 02/03-03 (July 18, 2002)
Planning Allocation Fiscal Year (FY) 2002/03 Emancipated Youth Stepends

CFL 02/03-04 (July 19, 2002)
Fiscal Year (FY) 2002/03 State General Fund (SGF) Planning Allocation For The Supportive And Therapeutic Options Program (STOP)

CFL 02/03-05 (July 19, 2002)
Fiscal Year (FY) 2002/03 County Services Block Grant (CSBG) And Adult Protective Services (APS) State General Fund (SGF) Planning Allocations

CFL 02/03-06 (July 25, 2002)
Foster Parent Training And Recruitment Planning Allocation For Fiscal Year (FY) 2002/03

CFL 02/03-08 (July 19, 2002)
Fiscal Year (FY) 2002/03 Group Home Monthly Visits State General Fund (SGF) Planning Allocation

CFL 02/03-21 (September 20, 2002)
CalWORKs California Youth Authority (CYA) County Camps Year-End Allocation Redistribution For Fiscal Year (FY) 2001/02

CFL 02/03-22 (September 20, 2002)
CalWORKs California Youth Authority (CYA) County Camps Initial Allocation For FY 2002/03

CFL 02/03-23 (September 20, 2002)
Comprehensive Youth Services Act AB 1542 (Chapter 3.2) County Probation Facilities

CFL 02/03-24 (September 20, 2002)
Fiscal Year (FY) 2002/03 Allocation For Adoptions Program- Basic Costs - Including Federal Adoption Incentive Funds

CFL 02/03-25 (September 25, 2002)
Promoting Safe And Stable Families (PSSF) Program (Formerly Federal Family Preservation And Support Program-FPSP) Allocation For Federal Fiscal Year (FFY) 2003

CFL 02/03-26 (September 20, 2002)
Fiscal Year (FY) 2002/03 Allocations For The California Work Opportunity And Responsibility To Kids (CalWORKs) Program - Substance Abuse And Mental Health

CFL 02/03-32 (October 11, 2002)
Fiscal Year (FY) 2002/03 Initial County Temporary Assistance For Needy Families (TANF) Performance Incentives Allocation

CFL 02/03-35 (October 28, 2002)
Fiscal Year (FY) 2002/03 Allocation For The Child Abuse Prevention, Intervention And Treatment (CAPIT) Program

CFL 02/03-36 (November 1, 2002)
Reporting Instructions For Relative Foster Care Cases Reported On The CA 800 FC (FED) Form Detail Report Summary Sheet

CFL 02/03-37 (November 7, 2002)
Revised Fiscal Year (FY) 2002/03 Initial County Temporary Assistance For Needy Families (TANF) Performance Incentives Allocation

CFL 02/03-38 (January 22, 2003)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study and Claiming Instructions For The March 2003 Quarter

CFL 02/03-46 (January 29, 2003)
Fiscal Year (FY) 2002/03 Augmentation Planning Allocation For The Administration Of The Foster Care (FC) Program

CFL 02/03-46 (January 29, 2003)
Fiscal Year (FY) 2002/03 Augmentation Planning Allocation For The Administration Of The Foster Care (FC) Program

CFL 02/03-48 (April 21, 2003)
County Welfare Department (CWD) County Expense Claim (CEC) Time Study And Claiming Instructions For The June 2003 Quarter

CFL 02/03-51 (May 5, 2003)
Revised Fiscal Year (FY) 2002/03 Initial County Temporary Assistance For Needy Families (TANF) Performance Incentives Allocation

CFL 01/02-03 (August 24, 2001)
CalWORKs California Youth Authority (CYA) County Camps Initial Allocation For FY 2001/02

CFL 01/02-05 (July 27, 2001)
Child Welfare Services (CWS) Planning Allocation For Fiscal Year (FY) 2001/02

CFL 01/02-10 (July 11, 2001)
Foster Parent Training And Recruitment Planning Allocation For Fiscal Year (FY) 2001/2002

CFL 01/02-11 (July 11, 2001)
Fiscal Year (FY) 2001/02 Group Home Monthly Visits State General Fund (SGF) Planning Allocation

CFL 01/02-14 (August 24, 2001)
Comprehensive Youth Services Act AB 1542 (Chapter 3.2) County Probation Facilities

CFL 01/02-16 (August 24, 2001)
CalWORKs California Youth Authority (CYA) County Camps Year-End Allocation Redistribution For Fiscal Year (FY) 2000/01

CFL 01/02-21 (August 1, 2001)
Fiscal Year (FY) 2001/02 State General Fund (SGF) Allocation For The Supportive And Therapeutic Options Program (STOP)

CFL 01/02-31 (September 27, 2001)
Fiscal Instructions And Information For Assistance Expenditures Under The California Work Opportunity And Responsibility To Kids (CalWORKs) And Temporary Assistance To Needy Families (TANF) Block Grant Programs

CFL 01/02-32 (October 5, 2001)
Revised County Expense Claim (CEC) Claim Instructions And Assistance Claim Instructions For SB 163 Wraparound Services Project

CFL 01/02-44 (January 23, 2002)
Proposed County Administrative Budget (PCAB) For Fiscal Year (FY) 2002/03

CFL 01/02-45 (January 18, 2002)
Child Weflare Services (CWS) Final Augmentation Allocation For Fiscal Year (FY) 2001/02 And Adjusted CWS Basic Allocation For FY 2001/02

CFL 01/02-46 (February 15, 2002)
Augmentation To Fiscal Year (FY) 2001/02 California Work Opportunity And Responsibility To Kids (CalWORKs) Single Allocation

CFL 01/02-55 (March 28, 2002)
Funding And Claiming Instructions For Relative/Nonrelative Extended Family Member Home Approval Process

CFL 01/02-58 (May 7, 2002)
Deadlines For Submitting Adjustment Claims

CFL 01/02-60 (June 28, 2002)
County Welfare Department County Expense Claim (CEC) Time Study And Claiming Instructions For The September 2002 Quarter

CFL 01/02-61 (June 26, 2002)
Claiming Of Relative/Nonrelative Extended Family-Member Foster Care Maintenance Payment Costs

CFL 01/02-63 (July 25, 2002)
Augmentation To Fiscal Year (FY) 2001/02 Welfare To Work (WTW) Grant Match Allocation From FY 2000/2001 Final Rollover

00/01-94   date:   8-24-01  Subject:  TANF Camp Initial Allocation for FY 2001/02

00/01-94   date:  8-24-01 Subject:  TANF Allocation for FY 2001/02

00/01-94   date:  8-24-01 Subject:  FY 2000/01 Final Distribution of TANF Camp 

00/01-94   date:           Subject: 2001/02 Group Home Monthly Visits Allocation 

00/01-74    date:  4-30-01 Subject:  Support Staff Time Reporting 

00/01-69    date:  3-21-01 Subject:  april - June 2001 Quarterly Time Study and Claiming Instructions

00/01-59    date:    2-2-01 Subject:  Planning augmentation for the ILP program for FY 00/01

00/01-34    date:    10-31-00 Subject:  Supplemental Clothing Allowance Information and Assistance Claim Form/Instruction Revision for CA 800 Foster Care Form and CA 800A foster care form.

00/01-31    date:    10-31-00 Subject:  Assistance Claiming Instruction to Apply the New Federal Medical Assistance Percentage (FMAP) to Foster Care and Adoption Assistance Payments

00/01-28    date:    9-30-00 Subject:  Indirect Cost Rates (ICR's) for Fiscal year 2000/2001 

00/01-29    date:    9-25-00 Subject:  County Expense Claim for October - December 2000 quarter time study and claiming instructions. 

00/01-22    date:    7-18-00 Subject:  CWD Cost Allocation Plan (CAP) 1999/2000 Fiscal Year

00/01-15    date:    7-17-00 Subject:  Independent Living Program (ILP) Allocation

00/01-13    date:    7-14-00 Subject:  Monthly Group Home Visits FY 2000/2001 allocation

00/01-07    date:    7-7-00 Subject:  CYSA (TANF) allocation for FY 2000/2001

00/01-04    date:    7-11-00 Subject:  County Expense Claim for July - September 2000 Quarter

00/01-01    date:    7-5-00 Subject: STOP funds allocation for FY 2000/2001 

99/00-65    date:    6-12-00 Subject:  County Welfare Department County Expense Claim for April-June, 2000 Quarter Claiming Instructions

99/00-62    date:    5-23-00 Subject:  Monthly Group Home Visits Claiming Process

99/00-57    date:    3-23-00 Subject:  CWD claiming instructions for April-June, 2000 quarter.

99/00-55    date:    3-30-00 Subject:  CWD claiming instructions for January-March, 2000 quarter.

99/00-44    date:    12-20-99 Subject:  CWD claiming instructions for October-December, 1999 quarter.

99/00-43    date:    12-8-99 Subject:  Kinship Guardianship Assistance Payment Program (Kin-GAP) Assistance Claiming Instructions.  Defines eligibility for this program for children being placed in a relative's home.

99/00-35    date:    11-23-99 Subject:  EA funding changes.  This CLF does not affect probation, except for a reminder on page 2 "Counties are reminded that any costs for "qualified aliens" who entered the country after the August 22, 1996 date outlined in CLF No. 97/98-51 dated March 26, 1998, are ineligible for TANF funds and should be funded with 100 percent county funds."

99/00-30    date:    9-22-99 Subject:  Federal Family Preservation and Support Program Allocation

99/00-29    date:    9-21-99 County Expense Claim for the October-December, 1999 Quarter

99/00-28    date:    10-12-99 Subject:  County Expense Claim - Report Requirements.   Explains CDSS policy that no claims for payment can be made UNTIL EXPENSE IS ACTUALLY PAID.  You cannot claim accruals to a prior year.

99/00-27    date:    9-16-99 Subject:  July-September 1999 Quarter Claiming Instructions

99/00-23    date:    9-7-99 CalWorks California Youth Authority (CYA) County Camp Year End Allocation Redistribution for FY 98/99

99/00-22    date:    7-28-99 Subject:  Independent Living Program (ILP) Revised FY 98/99 allocation

99/00-18    date:    7-28-99 Subject:  Comprehensive Youth Service Act AB 1542, 1999/00 TANF Allocation

99/00-17    date:    7-29-99 Subject:  Independent Lving Program (ILP) Allocation

99/00-11    date:    7-29-99 Subject:  County Camp Initial Allocation for FY 99/00

99/00-04    date:    7-19-99 Subject:  99/00 Group Home Monthly Visits Allocation

99/00-03    date:    7-19-99 Subject:  Supportive and Therapeutic Options Program (STOP) State General Fund Allocation FY 99/00

98/99-17    date:    June 23, 1999  Reference CFL 90/91 date 1-8-92 Subject:  Fiscal Claiming under County Welfare Dept. Reorganizations     Information regarding CWD claiming when more than one county department is delivering services

98/99-76    date:    June 18, 1999 Subject:  Expense Claim for July - September, 1999 quarter

98/99-73    date:    April 28, 1999 Subject:  FY 98/99 Group Home Monthly Visits Allocation      Information regarding allocations for Monthly Visits for Foster Children in Group Homes (SB933) claiming

98/99-67    date:    June 15, 1999 Subject:  Assistance Claim Back-up Documentation for all out-of-state foster care placements    Information regarding out of state placement documentation and a Facility Report form.

98/99-62    date:    March 19, 1999 Subject:  Expense Claim for January-March, 1999 quarter      Information regarding Monthly Visits for Foster Children in Group Homes (SB933) claiming

98/99-57   date:    January 11, 1999 Subject:  Claiming for STOP program       STOP program information which some County Probation Department's are involved in.

98/99-56   date:    December 15, 1998 Subject:  STOP Program (Supportive and Therepeutic Options Program)     STOP Program description and County allocations.

98/99-54   date:    November 20, 1998 Subject:  Policy and Reporting Instructions for CalWorks Performance and Fraud Incentives

98/99-52   date:    December 17, 1998 Subject:  Expense Claim for the October-December 1998 quarter.     Includes SB933 claiming instructions

98/99-42   date:    December 10, 1998 Subject:  Rites of Passage (ROP) Remote Training Campus

98/99-45     date:  November 2, 1998 Subject:  Fiscal Year 1998/99 Group Home Monthly Visits Allocations.      Instructions and allocations for SB933 claiming

98/99-39   date:    October 13, 1998 Subject:  Space Costs.       Instructions regarding claiming office space costs

98/99-29   date:    September 16, 1998 Subject:  County Camp Initial 98/99 Allocations      Decribes method for payment of County Camp TANF amounts advanced during year.

98/99-27   date:    September 15, 1998 Subject:  Reallocation of FY 97/98 County Camp Allocations

98/99-19   date:    September 25, 1998 Subject:  Claiming Instructions for July-September, 1998

98/99-18   date:    September 25, 1998 Subject:  Timestudy Instructions.       Includes SB933 instructions

97/98-51   date:    March 26, 1998 Subject:  TANF Program Program and EA General Assistance Claiming Instructions

97/98-12   date:    September 2, 1997 Subject:  Allocations/Advancement Process for the EA Probation Program.      Information and claiming instructions regarding the Probation TANF monies and the CYSA

Foster Care Audit Letters

2001-03  Date:  6-14-01  Subject:   Notice of Office of Management and Budget (OMB) Circular A-133 Financial Audit Requirements