The Major Program Risk Matrix, is intended to help auditors with audits in accordance with the Single Audit Act Amendments of 1996 (the Single Audit Act) and Office of Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (Circular A-133). Users of this practice aid should consult the original material aid for a complete understanding of the standards, requirements, and guidance.referenced in this Management and Practice