Content Last Revised: 8/29/97 ---DISCLAIMER---

CFR	Code of Federal Regulations Pertaining to U.S. Department of Labor

Title 29

Labor

Chapter I

Office of the Secretary of Labor

Part 95

Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations, and With Commercial Organizations, Foreign Governments, Organizations Under the Jurisdiction of Foreign Governments, and International Organizations

Subpart C

Post-Award Requirements

• Section Number: 95.26
• Section Name: 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 specified by the DOL awarding agency or the prime recipient 
as incorporated into the award document. See 29 CFR part 96.
[59 FR 38271, July 27, 1994, as amended at 62 FR 45939, 45942, Aug. 29, 
1997]