Code of Federal Regulations Title 42. Public Health § 42.54.10 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 an applicable program into a separate account from non–Federal funds. Only the Federal funds shall be subject to audit by government under the SAMHSA program.