Text: The Single Audit Act Amendments of 1996 and Office of Management and Budget (OMB) Circular A-133 on single audits for the distribution of reports on single audits of state and local governmental entities and nonprofit organizations that receive federal awards.
Entailment: 1996 was the year that the Single Audit Act Amendments were done.
Contradiction: Nonprofit organizations who are recipients of federal awards are not included among the single audit reports for distribution.