# Audits of States, Local Governments, and Non-Profit Organizations; Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
> **US Department of Veterans Affairs** · Final rule. · Published 2005-09-01 · Effective 2005-10-03 · 70 FR 52248
## Document
- **Document number:** 05-16848
- **Category:** va-education
- **Agency:** US Department of Veterans Affairs
- **Federal Register citation:** 70 FR 52248
- **CFR reference:** 38 CFR 41
- **Publication date:** 2005-09-01
- **Effective date:** 2005-10-03
## Abstract

This document amends VA's regulations to codify the provisions of revised OMB Circular A-133. That circular provides standards for consistency and uniformity among Federal agencies for the audits of States, local governments, and non-profit organizations expending Federal awards. Further, this document codifies the provisions of former OMB Circular A-110. That rule provides for uniform administrative requirements for grants and agreements with institutions of higher education, hospitals, and other non-profit organizations. Codification of these provisions allows VA to execute these standards and requirements through the establishment of binding rules.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/09/01/05-16848/audits-of-states-local-governments-and-non-profit-organizations-grants-and-agreements-with)
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