§ 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]