04 NCAC 20B .0603          EXCEPTIONS TO AUDIT REQUIREMENTS

(a)  Unless otherwise directed by federal or state law or by federal directive, subrecipients who provide services, other than job training services, or who provide goods and provide no other services under the grant activities shall not be subject to audit under Rule .0601 of this Section.

(b)  Subrecipients who have been specifically excluded or who are within a group that has been specifically excluded from the audit requirements by the Secretary of Labor shall not be subject to audit under Rule .0601 of this Section.

History Note:        Authority Ex. O. 93, June 8, 1983; 20 C.F.R. 629.42; 143B‑430(b); OMB Circular 102, January, 1981;

Eff. November 17, 1976;

Transferred from T01: 18 Eff. September 15, 1981;

Amended Eff. October 1, 1984; August 1, 1982;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. April 27, 2019.