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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 32 - National Defense |
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Subtitle A - Department of Defense |
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Chapter I - Office of the Secretary of Defense |
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SubChapter C - Dod Grant and Agreement Regulations |
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Part 32 - Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations |
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Subpart C - Post-Award Requirements |
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Financial and Program Management |
§ 32.26 - Non-Federal audits.
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§ 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.