28 CFR 66.26 - Non-Federal audit.

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§ 66.26 Non-Federal audit.
(a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with 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.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing standards covering financial audits.
(b) Subgrantees. State or local governments, as those terms are defined for purposes of the Single Audit Act Amendments of 1996, that provide Federal awards to a subgrantee, which expends $300,000 or more (or other amount as specified by OMB) in Federal awards in a fiscal year, shall:
(1) Determine whether State or local subgrantees have met the audit requirements of the Act and whether subgrantees covered by OMB Circular A-110, “Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations,” have met the audit requirements of the Act. Commercial contractors (private for-profit and private and governmental organizations) providing goods and services to State and local governments are not required to have a single audit performed. State and local governments should use their own procedures to ensure that the contractor has complied with laws and regulations affecting the expenditure of Federal funds;
(2) Determine whether the subgrantee spent Federal assistance funds provided in accordance with applicable laws and regulations. This may be accomplished by reviewing an audit of the subgrantee made in accordance with the Act, Circular A-110, or through other means (e.g., program reviews) if the subgrantee has not had such an audit;
(3) Ensure that appropriate corrective action is taken within six months after receipt of the audit report in instance of noncompliance with Federal laws and regulations;
(4) Consider whether subgrantee audits necessitate adjustment of the grantee's own records; and
(5) Require each subgrantee to permit independent auditors to have access to the records and financial statements.
(c) Auditor selection. In arranging for audit services, § 66.36 shall be followed.
[Order No. 1252-88, 53 FR 8068, 8087, Mar. 11, 1988, as amended at 62 FR 45939, 45942, Aug. 29, 1997]

Title 28 published on 2013-07-01

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United States Code
U.S. Code: Title 18 - CRIMES AND CRIMINAL PROCEDURE
U.S. Code: Title 42 - THE PUBLIC HEALTH AND WELFARE

§ 3711 - Establishment of Office of Justice Programs

§ 3712 - Duties and functions of Assistant Attorney General

§ 3712a - Office of Weed and Seed Strategies

§ 3712b - Weed and Seed strategies

§ 3712c - Inclusion of Indian tribes

§ 3712d - Transferred

§ 3712e - Community Capacity Development Office

§ 3712f - Division of Applied Law Enforcement Technology

§ 3712g - Availability of funds

§ 3712h - Office of Audit, Assessment, and Management

§ 3713 - State grant program for training and prosecution of computer crimes

§ 3713a - Local law enforcement grants

§ 3713b - Improved investigative and forensic resources for enforcement of laws related to intellectual property crimes

§ 3713c - Additional funding for resources to investigate and prosecute intellectual property crimes and other criminal activity involving computers

§ 3713d - Annual reports

§ 3714 - Grant program for State and local domestic preparedness support

§ 3714a - Grants to States for threat assessment databases

§ 3715 - Office of Justice Programs grants, cooperative agreements, and contracts

§ 3715a - Consolidation of financial management systems of Office of Justice Programs

§ 3716 - Support for criminal investigations and prosecutions by State, local, and tribal law enforcement officials

§ 3716a - Grant program

§ 5601 - Findings

§ 5602 - Purposes

§ 5603 - Definitions

§ 10601 - Crime Victims Fund

§ 10602 - Crime victim compensation

§ 10603 - Crime victim assistance

§ 10603a - Child abuse prevention and treatment grants

§ 10603b - Compensation and assistance to victims of terrorism or mass violence

§ 10603c - Compensation to victims of international terrorism

§ 10603d - Crime victims legal assistance grants

§ 10603e - Crime victims notification grants

§ 10604 - Administrative provisions

§ 10605 - Establishment of Office for Victims of Crime

§ 10606 - Repealed.

§ 10607 - Services to victims

§ 10608 - Closed circuit televised court proceedings for victims of crime