The Single Audit database is a great tool for journalists to examine local nonprofits and state or local government agencies that receive substantial assistance from the federal government. IRE/NICAR has automated the data and it is updated quarterly in January, April, July and October. Subcriptions are available. The Office of Management and Budget requires audits of those organizations if they reach a certain dollar threshold, typically $300,000, in federal assistance. The database lists all the federal sources of the organizations' expenditures and the amounts spent, starting in 1997. The data also includes notations about whether the audits have revealed any problems, plus valuable contact information, including names, addresses and phone numbers, for the organizations being audited and the auditors.