{"data":{"id":"us/23-cfr-140.803","jurisdiction":"us","citation":"23 CFR 140.803","heading":"Policy.","body":"Project related audits performed in accordance with generally accepted auditing standards (as modified by the Comptroller General of the United States) and applicable Federal laws and regulations are eligible for Federal participation. The State highway agency (SHA) may use other State, local public agency, and Federal audit organizations as well as licensed or certified public accounting firms to augment its audit force.","path":["Title 23—Highways","CHAPTER I—FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION","SUBCHAPTER B—PAYMENT PROCEDURES","PART 140—REIMBURSEMENT","Subpart H—State Highway Agency Audit Expense"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-23.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:50Z","sha256":"d66e194fc6f024fb18920877e69e5d580c5c9e0a56754714a8fdddf08d54e56e","source_id":"us-cfr","stale":true,"prev":"us/23-cfr-140.801","next":"us/23-cfr-140.805"},"notice":"GroundRules: Original legal text. Not legal advice."}