In this chapter, the following documents are incorporated by reference. Documents Incorporated. Audit and Accounting Guide for State and Local Governments (2005 Edition—American Institute of Certified Public Accountants). Government Auditing Standards (2003 Revision—Comptroller General of the United States). The Single Audit Act of 1984 (31 U.S.C. §§7501—7507, Public Law 98-502) and the Single Audit Act Amendments of 1996 (31 U.S.C. §§7501—7507, Public Law 104—156). The Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (62 FR 35278 (2003)). Office of Management and Budget Circular A-133 Compliance Supplement (64 FR 26793 (2004)).