[Code of Federal Regulations]

[Title 40, Volume 1]

[Revised as of July 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 40CFR30.26]



[Page 329-330]

 

                   TITLE 40--PROTECTION OF ENVIRONMENT

 

               CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY

 

PART 30_UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS 

 

                    Subpart C_Post-Award Requirements

 

Sec. 30.26  Non-Federal audits.



    (a) Recipients and subrecipients that are institutions of higher 

education or



[[Page 330]]



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) Commercial organizations shall be subject to the audit 

requirements of EPA or the prime recipient as incorporated into the 

award document.



[61 FR 6067, Feb. 15, 1996, as amended at 62 FR 45939, 45944, Aug. 29, 

1997]