[Code of Federal Regulations]

[Title 42, Volume 1]

[Revised as of October 1, 2005]

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

[CITE: 42CFR54a.10]



[Page 239-240]

 

                         TITLE 42--PUBLIC HEALTH

 

    CHAPTER I--PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN 

                                SERVICES

 

PART 54a_CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES, LOCAL 

 

Sec. 54a.10  Fiscal accountability.



    (a) Religious organizations that receive applicable program funds 

for substance abuse services are subject to the same regulations as 

other nongovernmental organizations to account, in accordance with 

generally accepted auditing and accounting principles, for the use of 

such funds.

    (b) Religious organizations shall segregate Federal funds they 

receive



[[Page 240]]



under applicable programs into a separate account from non-Federal 

funds. Only the Federal funds shall be subject to audit by the 

government under the SAMHSA program.