The Single Audit Act of 1984 and amendment of 1996 relate to audits of state and local governments and nonprofit organizations. REQUIRED: (1) (2) Distinguish between major and nonmajor programs under the Single Audit Act. Be specific and thorough in your discussion. List the criteria used to determine whether an entity is subject to the Single Audit Act. Be specific and thorough in your discussion. List the audit reports that should be included in a single audit report. (3)