{"data":{"id":"us/45-cfr-96.91","jurisdiction":"us","citation":"45 CFR 96.91","heading":"Audit requirement.","body":"Pursuant to section 1745(b) of the Reconciliation Act (31 U.S.C. 1243 note) an audit is required with respect to the 2-year period beginning on October 1, 1981, and with respect to each 2-year period thereafter. In its application for funds, a State may modify the assurance required by section 675(c)(9) of the Reconciliation Act (42 U.S.C. 9904(c)(9)) to conform to the requirements of section 1745(b).","path":["Title 45—Public Welfare","SUBTITLE A—Department of Health and Human Services","SUBCHAPTER A—GENERAL ADMINISTRATION","PART 96—BLOCK GRANTS","Subpart I—Community Services Block Grants"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-45.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:21Z","sha256":"39b2b4fbd4c1d3372f26e1b435189cbf1273bf485afbde757e2d6ba9d22bf6cf","source_id":"us-cfr","stale":true,"prev":"us/45-cfr-96.90","next":"us/45-cfr-96.92"},"notice":"GroundRules: Original legal text. Not legal advice."}