[Code of Federal Regulations]
[Title 10, Volume 4, Parts 500 to end]
[Revised as of January 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 10CFR600.126]

[Page 111]
 
                            TITLE 10--ENERGY
 
               CHAPTER II--DEPARTMENT OF ENERGY--CONTINUED
 
PART 600--FINANCIAL ASSISTANCE RULES--Table of Contents
 
     Subpart B--Uniform Administrative Requirements for Grants and 
Cooperative Agreements With Institutions of Higher Education, Hospitals, 
       Other Non-Profit Organizations and Commercial Organizations
 
Sec. 600.126  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, 
``Audits of States, Local Governments, and Non-Profit Organizations.''
    (b) State and local governments 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) For-profit hospitals not covered by the audit provisions of 
revised OMB Circular A-133 shall be subject to the audit requirements of 
the Federal awarding agencies.
    (d) The Contracting Officer may audit, or cause to be audited, 
awards to commercial organizations whenever and in the degree of detail 
he/she deems necessary. The Contracting Officer shall rely on available 
audit reports in determining the need for and scope of such audits. The 
commercial organization has similar authority in auditing subrecipients.
    (e) The Contracting Officer may audit, or cause to be audited, 
awards to individuals whenever and in the degree of detail he/she deems 
necessary. The Contracting Officer shall rely on available audit reports 
in determining the need for and scope of such audits.

[59 FR 53266, Oct. 21, 1994, as amended at 62 FR 45939, 45940, Aug. 29, 
1997]