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Code of Federal Regulations Pertaining to U.S. Department of Labor |
| Labor |
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| Office of the Secretary of Labor |
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| Audit Requirements for Grants, Contracts and Other Agreements |
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| Access to Records, Audit Standards and Relation of Organization-wide Audits to Other Audit Requirements |
Surveys, audits and examinations will conform to the Standards for Audit of Governmental Organizations, Programs, Activities, and Functions, issued by the Comptroller General of the United States, and guides issued by the Secretary. For purposes of meeting audit requirements under subparts 96.1, 96.2 and 96.3, only the standards for financial and compliance audits need apply.