CFR > Title 10 - Energy > CHAPTER II—DEPARTMENT OF ENERGY > SUBCHAPTER H—ASSISTANCE REGULATIONS (parts 600 to 611) > PART 600—FINANCIAL ASSISTANCE RULES > SUBPART B—Uniform Administrative Requirements for Grants and Cooperative Agreements With Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations (§600.100 to §6 > 600.126—Non-Federal audits.

600.126—Non-Federal audits.

(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. 7501-750 7) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.”
(b) State and local governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-750 7) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.”
(c) For-profit organizations that are subrecipients are subject to the audit requirements specified in 10 CFR 600.316.

Code of Federal Regulations

[59 FR 53266, Oct. 21, 1994, as amended at 62 FR 45939, 45940, Aug. 29, 1997; 68 FR 50650, Aug. 21, 2003]