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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 2 - Grants and Agreements |
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Subtitle A - Office of Management and Budget Guidance for Grants and Agreements |
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Chapter II - Office of Management and Budget Guidance |
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Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards |
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Subpart F - Audit Requirements |
| Auditees |
| § 200.508 - Auditee responsibilities. |
| § 200.509 - Auditor selection. |
| § 200.510 - Financial statements. |
| § 200.511 - Audit findings follow-up. |
| § 200.512 - Report submission. |
| General |
| § 200.500 - Purpose. |
| Management Decisions |
| § 200.521 - Management decisions. |
| Audits |
| § 200.501 - Audit requirements. |
| § 200.502 - Basis for determining Federal awards expended. |
| § 200.503 - Relation to other audit requirements. |
| § 200.504 - Frequency of audits. |
| § 200.505 - Remedies for audit noncompliance. |
| § 200.506 - Audit costs. |
| § 200.507 - Program-specific audits. |
| Auditors |
| § 200.514 - Standards and scope of audit. |
| § 200.515 - Audit reporting. |
| § 200.516 - Audit findings. |
| § 200.517 - Audit documentation. |
| § 200.518 - Major program determination. |
| § 200.519 - Criteria for Federal program risk. |
| § 200.520 - Criteria for a low-risk auditee. |
| Federal Agencies |
| § 200.513 - Responsibilities. |