When a state or local government agency receives federal funds, it is subject to the audit requirements of

Yellow Book Single Audit Act OMB Circular A$-133$

Yes Yes Yes

Yellow Book Single Audit Act OMB Circular A$-133$

Yes Yes No

Yellow Book Single Audit Act OMB Circular A$-133$

No No Yes

Yellow Book Single Audit Act OMB Circular A$-133$

Yes No No