32 C.F.R. § 266.6 Procedures.
Title 32 - National Defense
The costs of audits made by non-Federal auditors under OMB Circulars A–128 and A–133 are allowable charges to Federal financial assistance programs. The charges may be considered as a direct cost or an allocated indirect cost in accordance with OMB Circulars A–87, A–122 and A–213 3 See footnote 1 to §266.1(b).
Title 32: National Defense
PART 266—AUDITS OF STATE AND LOCAL GOVERNMENTS, INSTITUTIONS OF HIGHER EDUCATION, AND OTHER NONPROFIT INSTITUTIONS
§ 266.6 Procedures.