LAC 40: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.