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Compliance requirements : ウィキペディア英語版
Compliance requirements
In the United States, compliance requirements are a series of directives United States Federal government agencies established that summarize hundreds of Federal laws and regulations applicable to Federal assistance (also known as Federal aid or Federal funds). They are currently incorporated into the OMB A-133 Compliance Supplement, which was created by the US Office of Management and Budget (OMB).
To facilitate a recipients’s compliance with Federal laws and regulations, and as well as its annual Single Audit, the OMB created fourteen basic and standard compliance requirements that recipients must comply with when receiving and using such Federal assistance. The OMB also provides detailed explanations, discussions, and guidance about them in the OMB A-133 Compliance Supplement. Compliance requirements are only guidelines for compliance with the hundreds of laws and regulations applicable to the specific type assistance used by the recipient, and their objectives are generic in nature due to the large number of Federal programs.〔A-133 Sup Part 3 (2013); pg. 3-1, 1-2〕 Each compliance Requirements is identified by a letter, in alphabetical order.
==Activities Allowed or Unallowed (A)==
This compliance requirement establishes that each program operates for a specific purpose (such as the care of elderly persons or the education of children), and that funds provided for the program must only be used in activities that benefit that purpose.〔A-133 Sup Part 3 (2013); Section A -- Activities Allowed or Unallowed, pg. 3-A-1 .〕 Therefore, Federal assistance provided to a recipient for a specific purpose must be expended for such purpose only.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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