Single Audits are required by the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations, for non-federal entities that expend $750,000 or more in federal awards in a fiscal year. The Single Audit looks at the internal controls of major federal programs and for compliance with the terms of the programs.
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The following reports contain dated information and are for historical reference only.