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• <br />FELL®VV E®®KA~Jd~I7'S <br />What is a "Yellow Book audit"? <br />As explained earlier, the standards used for pri- <br />vate-sector auditing (i.e., GARS) often are sup- <br />plemented in the public sector by additional <br />standards set forth in the GAO's publication <br />Government Auditing Standards. Such engage- <br />ments are commonly referred to simply as Yellow <br />Book audits. <br />Yellow Book standards always apply to federally <br />mandated audits. Their use also is sometimes re- <br />quired by state law, even in the absence of fed- <br />eral funding. <br />22 AN ELECTED OFFICIAL'S GUIDE <br />What special standards govern <br />Single Audits? <br />Single Audits, like all federal audits, must be <br />performed in accordance with the GAO's Govern- <br />ment Auditing Standards (Yellow Book). In addi- <br />tion, Single Audits are subject to the requirements <br />of OMB Circular A-133, Audits of States, Local <br />Governments, and Non-Profit Organizations. <br />TO AUDITING 27 <br />