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Code of Federal Regulations (Last Updated: January 31, 2019) |
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Title 29 - Labor |
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Subtitle A — OFFICE OF THE SECRETARY OF LABOR |
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Part 99 - AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS |
| Subpart A — General |
| § 99.100 Purpose. |
| § 99.105 Definitions. |
| Subpart B — Audits |
| § 99.200 Audit requirements. |
| § 99.205 Basis for determining Federal awards expended. |
| § 99.210 Subrecipient and vendor determinations. |
| § 99.215 Relation to other audit requirements. |
| § 99.220 Frequency of audits. |
| § 99.225 Sanctions. |
| § 99.230 Audit costs. |
| § 99.235 Program-specific audits. |
| Subpart C — Auditees |
| § 99.300 Auditee responsibilities. |
| § 99.305 Auditor selection. |
| § 99.310 Financial statements. |
| § 99.315 Audit findings follow-up. |
| § 99.320 Report submission. |
| Subpart D — Federal Agencies and Pass-through Entities |
| § 99.400 Responsibilities. |
| § 99.405 Management decision. |
| Subpart E — Auditors |
| § 99.500 Scope of audit. |
| § 99.505 Audit reporting. |
| § 99.510 Audit findings. |
| § 99.515 Audit working papers. |
| § 99.520 Major program determination. |
| § 99.525 Criteria for Federal program risk. |
| § 99.530 Criteria for a low-risk auditee. |
Authority
Public Law 104–156, 110 Stat. 1396 (31 U.S.C. 7500 et seq.) and OMB Circular A–133, as amended.
Source
64 FR 14541, Mar. 25, 1999, unless otherwise noted.