42 CFR § 54a.10 - Fiscal accountability.

---
identifier: "/us/cfr/t42/s54a.10"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "42 CFR § 54a.10 - Fiscal accountability."
title_number: 42
title_name: "Public Health"
section_number: "54a.10"
section_name: "Fiscal accountability."
chapter_name: "PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES"
subchapter_number: "D"
subchapter_name: "GRANTS"
part_number: "54a"
part_name: "CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES, LOCAL GOVERNMENTS AND RELIGIOUS ORGANIZATIONS RECEIVING DISCRETIONARY FUNDING UNDER TITLE V OF THE PUBLIC HEALTH SERVICE ACT, 42 U.S.C. 290aa, et seq., FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT SERVICES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 300x-65, and 42 U.S.C. 290kk,  42 U.S.C. 290aa,"
regulatory_source: "68 FR 56446, Sept. 30, 2003, unless otherwise noted."
cfr_part: "54a"
---


# 54a.10 Fiscal accountability.

(a) Religious organizations that receive applicable program funds for substance abuse services are subject to the same regulations as other nongovernmental organizations to account, in accordance with generally accepted auditing and accounting principles, for the use of such funds.

(b) Religious organizations shall segregate Federal funds they receive under applicable programs into a separate account from non-Federal funds. Only the Federal funds shall be subject to audit by the government under the SAMHSA program.