§ 3015.76 - Audit costs.  


Latest version.
  • (a) The costs of audits made in accordance with the provisions of Circular A-128, paragraph 16, are allowable charges to USDA Federal assistance programs.

    (b) If the recipients or subrecipients fail to arrange for the required audits set forth in OMB Circular A-128, or fail to assure that an acceptable audit is performed, the USDA awarding agency may arrange for the performance of the required audits. If USDA arranges for the required audits because of these circumstances, the recipients and/or subrecipients shall reimburse USDA for the cost of these single audits.