---
kind: "section"
citation: "45 C.F.R. § 96.91"
title: "45"
number: "96.91"
heading: "Audit requirement."
url: "https://uscodex.org/cfr/45/96.91"
---

# §96.91. Audit requirement.


Pursuant to section 1745(b) of the Reconciliation Act ([31 U.S.C. 1243](/usc/31/1243.md) note) an audit is required with respect to the 2-year period beginning on October 1, 1981, and with respect to each 2-year period thereafter. In its application for funds, a State may modify the assurance required by section 675(c)(9) of the Reconciliation Act ([42 U.S.C. 9904(c)(9)](/usc/42/9904.md?p=c-9)) to conform to the requirements of [section 1745(b)](/cfr/45/1745.md?p=b).


## Notes

### Authority

Authority: 31 U.S.C. 1243 note, 7501-7507; 42 U.S.C. 300w et seq., § 300x et seq., § 300y et seq., § 701 et seq., § 8621 et seq., § 9901 et seq., § 1397 et seq., 5 U.S.C. § 301.

### Source

Source: 47 FR 29486, July 6, 1982, unless otherwise noted.