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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 7 - Agriculture |
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Subtitle B - Regulations of the Department of Agriculture |
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Chapter XXX - Office of the Chief Financial Officer, Department of Agriculture |
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Part 3052 - AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS |
| Subpart A - General |
| § 3052.100 - Purpose. |
| § 3052.105 - Definitions. |
| Subpart B - Audits |
| § 3052.200 - Audit requirements. |
| § 3052.205 - Basis for determining Federal awards expended. |
| § 3052.210 - Subrecipient and vendor determinations. |
| § 3052.215 - Relation to other audit requirements. |
| § 3052.220 - Frequency of audits. |
| § 3052.225 - Sanctions. |
| § 3052.230 - Audit costs. |
| § 3052.235 - Program-specific audits. |
| Subpart C - Auditees |
| § 3052.300 - Auditee responsibilities. |
| § 3052.305 - Auditor selection. |
| § 3052.310 - Financial statements. |
| § 3052.315 - Audit findings follow-up. |
| § 3052.320 - Report submission. |
| Subpart D - Federal Agencies and Pass-Through Entities |
| § 3052.400 - Responsibilities. |
| § 3052.405 - Management decision. |
| Subpart E - Auditors |
| § 3052.500 - Scope of audit. |
| § 3052.505 - Audit reporting. |
| § 3052.510 - Audit findings. |
| § 3052.515 - Audit working papers. |
| § 3052.520 - Major program determination. |
| § 3052.525 - Criteria for Federal program risk. |
| § 3052.530 - Criteria for a low-risk auditee. |