50 CFR §401.23
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The State is required to conduct an audit at least every two years in accordance with the provisions of Attachment P OMB Circular A-102. Failure to conduct audits as required may result in withholding of grant payments or such other sanctions as the Secretary may deem appropriate.