SUBJECT: Audits of States, Local Governments, and Non-Profit Organizations

accordance with the authority in DoDD 5106.01 (Reference (b)). b. Establishes DoD policy and assigns responsibilities in the implementation of single audit requirements of the Office of Management and Budget (OMB) Circular No. A-133 (Reference (c)), which was issued pursuant to chapter 75 of Title 31, United States Code (Reference (d)). c. Assigns DoD responsibilities for monitoring compliance with single audit requirements i