[Code of Federal Regulations] [Title 45 Volume 4] [Revised as of October 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR1309.42] [Page 196] TITLE 45--PUBLIC WELFARE CHAPTER XIII--OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES PART 1309_HEAD START FACILITIES PURCHASE, MAJOR RENOVATION AND CONSTRUCTION--Table of Contents Subpart E_Other Administrative Provisions Sec. 1309.42 Audit of mortgage. Any audit of a grantee, which has acquired or made major renovations to a facility with grant funds, shall include an audit of any mortgage or encumbrance on the facility. Reasonable and necessary fees for this audit and appraisal are payable with grant funds. [68 FR 23223, May 1, 2003]