 |
Code of Federal Regulations (Last Updated: November 8, 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 |
| § 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] |