Audit Requirements for State and Local Governments; Audit Requirements for Institutions of Higher Education and Other Non-Profit Organizations

The Department of Commerce (DoC) is removing 15 CFR Part 29a, ``Audit Requirements for State and Local Governments,'' which was published in the Federal Register as 15 CFR Part 8a on July 26, 1985 to implement OMB Circular A-128, ``Audits of State and Local Governments,'' and 15 CFR Part 29b, ``Audit Requirements for Institutions of Higher Education and Other Non-Profit Organizations,'' which was published in the Federal Register on April 19, 1991 to implement Office of Management and Budget (OMB) Circular A-133, ``Audits of Institutions of Higher Education and Other Nonprofit Organizations,'' at which time 15 CFR Part 8a was amended to re- designate Part 8a as Part 29a. Revised OMB Circular A-133, ``Audits of States, Local Governments, and Non-Profit Organizations,'' as published in the Federal Register on June 30, 1997 established uniform audit requirements for non-Federal entities that administer Federal awards and implemented the Single Audit Act Amendments of 1996, which were signed into law on July 5, 1996. The provisions of the revised Circular A-133 which was re-titled ``Audits of States, Local Governments, and Non-Profit Organizations,'' as published in the Federal Register on June 30, 1997 are implemented for the DoC at 15 CFR Part 14, ``Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, Other Non-Profit, and Commercial Organizations,'' and at 15 CFR Part 24, ``Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments.''