28 C.F.R. § 33.51

Pursuant to Office of Management and Budget Circular A-128 “Audits of State and Local Governments,” all grantees and subgrantees must provide for an independent audit of their activities on a periodic basis. For additional information on audit requirements, applicants should refer to the “Financial and Administrative Guide for Grants,” Guideline Manual 7100.1, Office of Justice Programs.