assistance of $300,000 or more in Federal awards will have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $300,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in Circular No. A-133. Records: The SBDC shall maintain detailed, complete, and accurate client activity records of a sufficiency to reflect clearly the nature and variety of the SBDC service provided. Financial records must be maintained until 3 years after the completion of the grant project or submission of the final report, whichever is later. FINANCIAL INFORMATION: Account Identification: 73-0100-0-1-376. Obligations: (Grants) FY 99 $71,563,000; FY 00 est $90,296,000; and FY 01 est $62,000,000. Range and Average of Financial Assistance: $500,000 to $5,927,231; $1,298,246. PROGAM ACCOMPLISHMENTS: In fiscal year 1999, SBDCs reported that they counseled 237,655 individuals and provided 19,634 training sessions to 309,382 people. 119 REGULATIONS, GUIDELINES, AND LITERATURE: SBDC Program Announcement, SBDC Policy Guidelines, SBDC Handbook for SBA Project Officers. INFORMATION CONTACTS: Regional or Local Office: For addresses of the field offices, Locate your local SBA office. Headquarters Office: Small Business Administration, Office of Small Business Development Center, 409 Third Street, SW., 4th Floor, Washington,
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