40 Tex. Admin. Code § 802.87 - Independent Audit Requirements

Boards, workforce service providers, AEL grant recipients, AEL service providers, and Agency grantees are subject to the following and shall ensure that an annual audit or program-specific audit is obtained in accordance with the following:

(1) Single Audit Act Amendments of 1996 (Public Law 104-156);

(2) OMB Circular A-133 and Compliance Supplement;

(3) OMB Circular A-21;

(4) OMB Circular A-110;

(5) Government Auditing Standards (U.S. Government Accountability Office); and

(6) State of Texas Single Audit Circular within the Uniform Grant Management Standards Act (Texas Government Code, Chapter 783).

Notes

40 Tex. Admin. Code § 802.87

The provisions of this §802.87 adopted to be effective February 7, 2011, 36 TexReg 604; amended to be effective February 24, 2014, 39 TexReg 1201