[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: 38CFR41.18]

[Page 738]
 
            TITLE 38--PENSIONS, BONUSES, AND VETERANS' RELIEF
 
          CHAPTER I--DEPARTMENT OF VETERANS AFFAIRS (CONTINUED)
 
PART 41--AUDITING REQUIREMENTS--Table of Contents
 
Sec. 41.18  Auditor selection.

    In arranging for audit services State and local governments shall 
follow the procurement standards prescribed by Attachment O of Circular 
A-102, ``Uniform requirements for grants to State and local 
governments.'' The standards provide that while recipients are 
encouraged to enter into intergovernmental agreements for audit and 
other services, analysis should be made to determine whether it would be 
more economical to purchase the services from private firms. In 
instances where use of such intergovernmental agreements are required by 
State statutes (e.g., audit services) these statutes will take 
precedence.

(Authority: Pub. L. 98-502)