[Code of Federal Regulations] [Title 32, Volume 2] [Revised as of July 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 32CFR266.1] [Page 608] TITLE 32--NATIONAL DEFENSE CHAPTER I--OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) PART 266_AUDITS OF STATE AND LOCAL GOVERNMENTS, INSTITUTIONS OF HIGHER Sec. 266.1 Purpose. This part: (a) Updates policy, responsibilities, and procedures. (b) Implements Public Law 98-502 (31 U.S.C. 7501-7507 and 3512) and Office of Management and Budget (OMB) Circulars A-128 \1\ and A-133 \2\ to establish audit requirements for State and local governments, institutions of higher education, and other nonprofit institutions that receive Federal financial assistance. --------------------------------------------------------------------------- \1\ Forward written requests to: Office of Management and Budget Publications, 725 17th Street, NW. New Executive Office Building, Washington, DC 20503. \2\ See footnote 1 to Sec. 266.1(b). --------------------------------------------------------------------------- (c) Assigns responsibilities within the Department of Defense for monitoring compliance with those requirements.