---
kind: "section"
citation: "41 C.F.R. § 105-72.306"
title: "41"
number: "105-72.306"
heading: "Non-Federal audits."
url: "https://uscodex.org/cfr/41/105-72.306"
---

# §105-72.306. 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. 7501-7507](/usc/31/7501-7507.md)) 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. 7501-7507](/usc/31/7501-7507.md)) 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.
- (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.

## Notes

### Amendments

[59 FR 47268, Sept. 15, 1994, as amended at 62 FR 45939, 45944, Aug. 29, 1997]

### Authority

Authority: 40 U.S.C. 486(c).

### Source

Source: 59 FR 47268, Sept. 15, 1994, unless otherwise noted.

### Amendments

[59 FR 47268, Sept. 15, 1994, as amended at 62 FR 45939, 45944, Aug. 29, 1997]