This interim final revision to the agencies' grants management common rule, ``Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments,'' and the agencies' codification of Office of Management and Budget (OMB) Circular A-110, ``Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations,'' is issued to implement the Single Audit Act Amendments of 1996 and the June 24, 1997, revision of OMB Circular A- 133, ``Audits of States, Local Governments, and Non-Profit Organizations.'' The agencies' rules provide uniform fiscal and administrative requirements applicable to all types of grants and cooperative agreements to State and local governments, institutions of higher education, hospitals, and other non-profit organizations.