All Contractors and sponsored facilities participating in CACFP are subject to audit.
  (1) Contractors and sponsored facilities are subject to audit requirements according to 7 CFR §226.7 and §226.8; 7 CFR Parts 3015 and 3052; and TDA CACFP Handbooks.
  (2) A contractor participating in CACFP as a private non-profit organization or a public entity is subject to the single audit requirements according to 7 CFR §226.8; 7 CFR Part 3052; and TDA CACFP Handbooks. A contractor that is a military installation is not subject to the single-audit requirements.
  (3) A contractor participating in CACFP as a for-profit organization is subject to audit requirements according to 7 CFR §226.8 and TDA CACFP Handbooks.

Source Note: The provisions of this §25.171 adopted to be effective January 11, 2011, 36 TexReg 37