The regulations in this part implement Office of Management and
Budget (OMB) Circular A-128, ``Uniform Audit Requirements for State and
Local Governments,'' Attachment F of OMB Circular A-110, ``Uniform
Administrative Requirements for Grants and Other Agreements with
Institutions of Higher Education, Hospitals, and Other Nonprofit
Organizations,'' and also consolidates the audit requirements contained
throughout the DOL regulations. This part applies to all grants and
contracts and other Federal assistance provided by or on behalf of the
DOL.
