[Code of Federal Regulations] [Title 38, Volume 2] [Revised as of July 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 38CFR41.17] [Page 737-738] TITLE 38--PENSIONS, BONUSES, AND VETERANS' RELIEF CHAPTER I--DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) PART 41--AUDITING REQUIREMENTS--Table of Contents Sec. 41.17 Sanctions. The Single Audit Act provides that no cost may be charged to Federal assistance programs for audits required by the Act that are not made in accordance with these regulations. In [[Page 738]] cases of continued inability or unwillingness to have a proper audit, Federal agencies must consider other appropriate sanctions including: (a) Withholding a percentage of assistance payments until the audit is completed satisfactorily, (b) Withholding or disallowing overhead costs, and (c) Suspending the Federal assistance agreement until the audit is made. (Authority: Pub. L. 98-502)