[Code of Federal Regulations] [Title 45, Volume 4] [Revised as of October 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR1309.42] [Page 247] TITLE 45--PUBLIC WELFARE CHAPTER XIII--OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES PART 1309--HEAD START FACILITIES PURCHASE--Table of Contents Subpart E--Other Administrative Provisions Sec. 1309.42 Audit of mortgage. Any audit of a grantee which has purchased a facility with grant funds shall include an audit of any mortgage or encumbrance on the facility. Reasonable and necessary fees for this audit are payable with grant funds.