Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 29 - Labor |
Subtitle A - Office of the Secretary of Labor |
Part 99 - Audits of States, Local Governments, and Non-Profit Organizations |
Subpart A - General |
§ 99.100 - Purpose. |
§ 99.105 - Definitions. |
Subpart B - Audits |
§ 99.200 - Audit requirements. |
§ 99.205 - Basis for determining Federal awards expended. |
§ 99.210 - Subrecipient and vendor determinations. |
§ 99.215 - Relation to other audit requirements. |
§ 99.220 - Frequency of audits. |
§ 99.225 - Sanctions. |
§ 99.230 - Audit costs. |
§ 99.235 - Program-specific audits. |
Subpart C - Auditees |
§ 99.300 - Auditee responsibilities. |
§ 99.305 - Auditor selection. |
§ 99.310 - Financial statements. |
§ 99.315 - Audit findings follow-up. |
§ 99.320 - Report submission. |
Subpart D - Federal Agencies and Pass-through Entities |
§ 99.400 - Responsibilities. |
§ 99.405 - Management decision. |
Subpart E - Auditors |
§ 99.500 - Scope of audit. |
§ 99.505 - Audit reporting. |
§ 99.510 - Audit findings. |
§ 99.515 - Audit working papers. |
§ 99.520 - Major program determination. |
§ 99.525 - Criteria for Federal program risk. |
§ 99.530 - Criteria for a low-risk auditee. |