La. Admin. Code tit. 40 § XIII-117

Current through Register Vol. 50, No. 11, November 20, 2024

Section XIII-117 - Auditing Requirements

A. SDA grant recipients, administrative entities and subrecipients who are government or nonprofit entities must comply with the audit requirements of the "Single Audit Act of 1984"/OMB Circular-128 or OMB-Circular 133 as appropriate. Commercial organizations who are subrecipients shall be audited in accordance with §627. 480(a)(3) of the federal regulations. Audit costs for auditing SDA grant recipients and administrative entities will be paid from state administrative funds upon request. Audit costs for subrecipients of SDA grant recipients and administrative entities must be paid by the service delivery area grant recipient or administrative entity. Other subrecipients contracted directly by the Louisiana Department of Labor will be audited in accordance with the "Single Audit Act of 1984" which incorporates the use of private audit firms or the legislative auditors.

La. Admin. Code tit. 40, § XIII-117

Promulgated by the Department of Labor, Office of Labor, LR 9:334 (May 1983), amended LR 10:546 (July 1984), amended by the Department of Employment and Training, Office of Labor, LR 17:357 (April 1991), amended by the Department of Labor, Office of Labor, LR 19:1585 (December 1993).

AUTHORITY NOTE: Promulgated in accordance with R.S. 23:2022.