TITLE 2 - GRANTS AND AGREEMENTS

SUBTITLE A - OFFICE OF MANAGEMENT AND BUDGET GUIDANCE FOR GRANTS AND AGREEMENTS

CHAPTER II - OFFICE OF MANAGEMENT AND BUDGET CIRCULARS AND GUIDANCE

PART 215 - UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON - PROFIT ORGANIZATIONS (OMB CIRCULAR A - 110)

subpart c - POST AWARD REQUIREMENTS

215.26 - 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. 75017507) and revised OMB Circular A133, 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. 75017507) and revised OMB Circular A133, Audits of States, Local Governments, and Non-Profit Organizations.

  (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A133 shall be subject to the audit requirements of the Federal awarding agencies.

  (d) Commercial organizations shall be subject to the audit requirements of the Federal awarding agency or the prime recipient as incorporated into the award document.