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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 29 - Labor |
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Subtitle A - Office of the Secretary of Labor |
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Part 96 - Audit Requirements for Grants, Contracts, and Other Agreements |
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Subpart 96.4 - Access to Records, Audit Standards and Relation of Organization-wide Audits to Other Audit Requirements |
§ 96.402 - Audit standards.
Latest version.
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Surveys, audits and examinations will conform to the Standards for Audit of Governmental Organizations, Programs, Activities, and Functions, issued by the Comptroller General of the United States, and guides issued by the Secretary. For purposes of meeting audit requirements under subparts 96.1, 96.2 and 96.3, only the standards for financial and compliance audits need apply.