STATEMENT OF POSITION 98-3
AICPA
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
March 17, 1998
Audits of States, Local Governments, and Not-for-Profit Organizations Receiving Federal Awards
Includes Guidance on the Single Audit Act Amendments of 1996 and Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (June 1997 Revision)
Supersedes AICPA Statement of Position 92-9, Audits of Not-for-Profit Organizations Receiving Federal Awards, and Part VII, "Audits of Federal Financial Assistance," of the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units
Issued Under the Authority of the Auditing Standards Board