The audit standards and procedures incorporated by reference in § 901 shall apply to audits of all government organizations, programs, activities, and functions, performed by auditors employed by the Office of the District of Columbia Auditor.
The audit standards and procedures shall also apply to audits of non-governmental entities which receive District or federal funds, such as contractors and grantees.
D.C. Mun. Regs. tit. 1, r. 1-900