<P> In 1985 , the United States Office of Management and Budget ( OMB ) issued OMB Circular A-128 , `` Audits of State and Local Governments , '' to help recipients and auditors implement the new Single Audit . In 1990 , OMB administratively extended the Single Audit process to non-profit organizations by issuing OMB Circular A-133 , `` Audits of Institutions of Higher Education and Other Non-Profit Organizations '' which superseded OMB A-128 . These new guides and provisions standardized the Single Audit in the United States to include all states , local governments , non-profit organizations , and institutions that receive federal funds from the US government . On December 26 , 2013 , OMB issued the Uniform Administrative Requirements , Cost Principles , and Audit Requirements for Federal Awards , which standardized compliance and audit requirements for government entities , non-profit organizations and institutions of higher education . </P>
who sets the requirements of a single audit
the United States Office of Management and Budget ( OMB )