[Code of Federal Regulations]

[Title 49, Volume 1]

[Revised as of October 1, 2005]

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

[CITE: 49CFR19.26]



[Page 162]

 

                        TITLE 49--TRANSPORTATION

 

          Subtitle A--Office of the Secretary of Transportation

 

PART 19_UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS 

WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT 

ORGANIZATIONS--Table of Contents

 

                    Subpart C_Post-Award Requirements

 

Sec. 19.26  Non-Federal audits.



    (a) Recipients and subrecipients that are institutions of higher 

education or 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 the Federal awarding agency or the prime recipient as 

incorporated into the award document.



[59 FR 15639, Apr. 4, 1994, as amended at 62 FR 45939, 45947, Aug. 29, 

1997]