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 Code of Federal Regulations (Last Updated: October 10, 2024)
 Title 38 - Pensions, Bonuses, and Veterans' Relief
 Chapter I - Department of Veterans Affairs
 Part 41 - AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS
 

  Part 41 - AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS  

§ 41.1 - Purpose.
§ 41.5 - Definitions.
§ 41.6 - Scope of audit.
§ 41.7 - Frequency of audit.
§ 41.8 - Internal control and compliance reviews.
§ 41.9 - Subrecipients.
§ 41.10 - Relation to other audit requirements.
§ 41.11 - Cognizant agency responsibilities.
§ 41.12 - Illegal acts or irregularities.
§ 41.13 - Audit reports.
§ 41.14 - Audit resolution.
§ 41.15 - Audit workpapers and reports.
§ 41.16 - Audit costs.
§ 41.17 - Sanctions.
§ 41.18 - Auditor selection.
§ 41.19 - Small and minority audit firms.
§ 41.20 - Reporting.
Subpart A - General
§ 41.100 - Purpose.
§ 41.105 - Definitions.
Subpart B - Audits
§ 41.200 - Audit requirements.
§ 41.205 - Basis for determining Federal awards expended.
§ 41.210 - Subrecipient and vendor determinations.
§ 41.215 - Relation to other audit requirements.
§ 41.220 - Frequency of audits.
§ 41.225 - Sanctions.
§ 41.230 - Audit costs.
§ 41.235 - Program-specific audits.
Subpart C - Auditees
§ 41.300 - Auditee responsibilities.
§ 41.305 - Auditor selection.
§ 41.310 - Financial statements.
§ 41.315 - Audit findings follow-up.
§ 41.320 - Report submission.
Subpart D - Federal Agencies and Pass-Through Entities
§ 41.400 - Responsibilities.
§ 41.405 - Management decision.
Subpart E - Auditors
§ 41.500 - Scope of audit.
§ 41.505 - Audit reporting.
§ 41.510 - Audit findings.
§ 41.515 - Audit working papers.
§ 41.520 - Major program determination.
§ 41.525 - Criteria for Federal program risk.
§ 41.530 - Criteria for a low-risk auditee.
Appendix A to Part 41 - Data Collection Form (Form SF-SAC)
Appendix B to Part 41 - OMB Circular A-133 Compliance Supplement
§§ 41.2--41.4 - [Reserved]