14 C.F.R. § 1260.126 Non-Federal audits.
Title 14 - Aeronautics and Space
(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 1966 (31 U.S.C. 7501–7507) and revised OMB Circular A–133, “Audits of States, Local Governments, and Other Non-Profit Institutions.” (b) State and local governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1966 (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 NASA. (d) Commercial organizations shall be subject to the audit requirements of NASA or the prime recipient as incorporated into the award document.
Title 14: Aeronautics and Space
PART 1260—GRANTS AND COOPERATIVE AGREEMENTS
Subpart B—Uniform Administrative Requirements for Grants and Cooperative Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
Financial and Program Management
§ 1260.126 Non-Federal audits.
