 |
Code of Federal Regulations (Last Updated: November 8, 2024) |
 |
Title 32 - National Defense |
|
Subtitle A - Department of Defense |
|
Chapter I - Office of the Secretary of Defense |
|
SubChapter C - Dod Grant and Agreement Regulations |
|
Part 32 - Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations |
|
Subpart C - Post-Award Requirements |
|
Financial and Program Management |
§ 32.26 - Non-Federal audits.
-
§ 32.26 Non-Federal audits.
(a) Recipients and subrecipients that are institutions of higher education or other non-profit organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133,[7] “Audits of States, Local Governments, and Non-Profit Organizations.”
(b) State and local governments that are subrecipients shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.”
(c) Hospitals that are subrecipients and are not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit requirements specified in award terms and conditions.
(d) For-profit organizations that are subrecipients shall be subject to the audit requirements specified in 32 CFR 34.16.