[Code of Federal Regulations]

[Title 32, Volume 1]

[Revised as of July 1, 2006]

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

[CITE: 32CFR32.26]



[Page 160]

 

                       TITLE 32--NATIONAL DEFENSE

 

              CHAPTER I--OFFICE OF THE SECRETARY OF DEFENSE

 

PART 32_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.  32.26  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,\7\ ``Audits of States, Local Governments, and Non-Profit 

Organizations.''

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    \7\ See footnote 1 to Sec.  32.1(a).

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    (b) State and local governments that are subrecipients 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) Hospitals that are subrecipients and are not covered by the 

audit provisions of revised OMB Circular A-133 shall be subject to the 

audit requirements specified in award terms and conditions.

    (d) For-profit organizations that are subrecipients shall be subject 

to the audit requirements specified in 32 CFR 34.16.



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