Section 208.64 - Administrative and audit requirements(a)Non-Federal audit. For Sponsoring Agencies and States, requirements for non-Federal audit are contained in 44 CFR 13.26 , in accordance with OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.(b)Federal audit. DHS or the Government Accountability Office may elect to conduct a Federal audit of any payment made to a Sponsoring Agency or State.