Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 2 - Grants and Agreements |
Subtitle A - Office of Management and Budget Guidance for Grants and Agreements |
Chapter II - Office of Management and Budget Guidance |
Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards |
Subpart A - Acronyms and Definitions |
Acronyms |
§ 200.50 - Generally Accepted Government Auditing Standards (GAGAS).
Latest version.
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§ 200.50 Generally Accepted Government Auditing Standards (GAGAS).
GAGAS, also known as the Yellow Book, means generally accepted government auditing standards issued by the Comptroller General of the United States, which are applicable to financial audits.
[78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75880, Dec. 19, 2014]