1210.26—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 hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit requirements of the Federal awarding agencies.