Audits of institutions of higher education and other nonprofit institutions must comply with the organizational audit requirements of OMB circular A-133, which states that recipients who expend $300,000 or more of Federal funds during their fiscal year are required to submit anorganizationwide financial and compliance audit report within 13 months after the close of each fiscal year during the term of the award to their cognizant Federal agency.

State and local units of governments must comply with the organizational audit requirements of OMB circular A-128, which states that recipients who receive more than $25,000 of Federal funds during their fiscal year are required to submit an audit report to their cognizant Federal agency. Recipients who receive less than $25,000 of Federal funds are exempt from the audit requirements.

National Evaluation of the Safe Schools/ Healthy Students Initiative	Due Date: July 21, 1999