document. Audits: In accordance with the provisions of OMB Circular No. A- 133 (Revised, June 24, 1997), "Audits of States, Local Governments, and Non-Profit Organizations," nonfederal entities that receive financial 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. Nonprofit organizations shall have an audit made in accordance with OMB Circular No. A-110. Records: In accordance with Section 443 of the General Education Provisions Act, as amended by The Improving America's Schools Act, grantees must maintain records for 3 years. FINANCIAL INFORMATION: Account Identification: 91-0400-0-1-501. Obligations: (Contracts) FY 99 $14,000,000; FY 00 est $14,000,000; and FY 01 est $89,000,000. Range and Average of Financial Assistance: Varies considerably by project. PROGAM ACCOMPLISHMENTS: Projects supported by this program will generate reports of use to practitioners, researchers, and policy makers and will provide technical assistance to adult education programs. In fiscal year 1999, 40 grants were awarded. REGULATIONS, GUIDELINES, AND LITERATURE: Regulations are found in 34 CFR 460 and 34 CFR 75.730-75.734. INFORMATION CONTACTS:
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