32 C.F.R. § 32.26 Non-Federal audits.
Title 32 - National Defense
(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–133,7 7 See footnote 1 to §32.1(a). (b) State and local governments that are subrecipients 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) Hospitals that are subrecipients and are not covered by the audit provisions of revised OMB Circular A–133 shall be subject to the audit requirements specified in award terms and conditions. (d) For-profit organizations that are subrecipients shall be subject to the audit requirements specified in 32 CFR 34.16.
Title 32: National Defense
PART 32—ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS
Subpart C—Post-Award Requirements
Financial and Program Management
§ 32.26 Non-Federal audits.
