[Code of Federal Regulations] [Title 45, Volume 2] [Revised as of October 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR309.160] [Page 318] TITLE 45--PUBLIC WELFARE CHAPTER III--OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT PART 309_TRIBAL CHILD SUPPORT ENFORCEMENT (IV-D) PROGRAM--Table of Contents Subpart E_Accountability and Monitoring Sec. 309.160 How will OCSE determine if Tribal IV-D program funds are appropriately expended? OCSE will rely on audits required by OMB Circular A-133, ``Audits of States, Local Governments, and Non-Profit Organizations'' and 45 CFR part 74. The Department has determined that this program is to be audited as a major program in accordance with section 215(c) of the circular. The Department may supplement the required audits through reviews or audits conducted by its own staff.