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(utB Circular No. A-133 http://wwwl.whitehouse.g...ci rculars/a133 /a133.htm1 Circular No. A-133 -Revised June 24, 1997 Audits of States, Local Governments, and Non-Profit Organizations (Accomoanyi~ Federal Reeicter Materials Audits of States Local Governments and Non-Profit Oreaniz?tions .Tune 30. 19971 TO THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS SUBJECT: Audits of States, Local Governments, and Non-Profit Organizations 1. Purpose. This Circular is issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It sets forth standazds for obtaining consistency and unifomuty among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards. 2. Authority. Circulaz A-133 is issued under the authority of sections 503, 1111, and 7501 et seq. of title 31, United States Code, and Executive Orders 8248 and 11541. 3. Rescission and Supersession. This Circulaz rescinds Circulaz A-128, "Audits of State and Local Governments," issued April 12, 1985, and supersedes the prior Circular A-133, "Audits of Institutions of Higher Education and Other Non-Profit Institutions," issued Apri122, 1996. For effective dates, see pazagraph 10. 4. Policy. Except as provided herein, the standards set forth in this Circulaz shall be applied by all Federal agencies. If any statute specifically prescribes policies or specific requirements that differ from the standazds provided herein, the provisions of the subsequent statute shall govern. Federal agencies shall apply the provisions of the sections of this Circulaz to non-Federal entities, whether they are recipients expending Federal awards received directly from Federal awarding agencies, or are subrecipients expending Federal awards received from apass-through entity (a recipient or another subrecipient). This Circulaz does not apply to non-U.S. based entities expending Federal awards received either directly as a recipient or indu•ectiy as a subrecipient. 5. Definitions. The definitions of key terms used in this Circulaz are contained in §_.105 in the Attachment to this Circulaz. 6. Required Action. The specific requirements and responsibilities of Federal agencies and non-Federal entities aze set forth in the Attachment to this Cvculaz. Federal agencies making awazds to non-Federal entities, either directly or indirectly, shall adopt the language in the Circulaz in codified regulations as 1 of 32 10/20/97 11:15:31