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How does Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Nonprofit Organizations, define a subrecipient? A. As an individual who receives and expends federal awards received from a pass-through entity. B. As a nonfederal entity that provides a federal award to another entity to carry out a federal program. C. As a nonfederal entity that expends federal awards received from another entity to carry out a federal program. D. As a dealer, distributor, merchant, or other seller providing goods or services that are required for the conduct of a federal program. |