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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 29 - Labor |
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Subtitle A - Office of the Secretary of Labor |
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Part 96 - Audit Requirements for Grants, Contracts, and Other Agreements |
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Subpart 96.1 - Audits of State and Local Governments and Indian Tribes |
§ 96.102 - Audit requirements.
Latest version.
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The audit requirements contained in OMB Circular A-128, attached as appendix A of this part, shall be followed for audits of all fiscal years beginning after December 31, 1984. For audits of fiscal years beginning on or before December 31, 1984, organizations covered by this subpart have the option of following the requirements of OMB Circular A-128, or those contained in 41 CFR 29-70.217.