 To facilitate a recipients ' compliance with federal laws and regulations , and as well as its annual Single Audit , the OMB created fourteen basic and standard compliance requirements that recipients must comply with when receiving and using such federal assistance . The OMB also provides detailed explanations , discussions , and guidance about them in the OMB A @-@ 133 Compliance Supplement . Compliance requirements are only guidelines for compliance with the hundreds of laws and regulations applicable to the specific type assistance used by the recipient , and their objectives are generic in nature due to the large number of federal programs . Each compliance requirement is identified by a letter , in alphabetical order . 
