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 Code of Federal Regulations (Last Updated: October 31, 2018)
 Title 29 - Labor
 Subtitle A — OFFICE OF THE SECRETARY OF LABOR
 Part 99 - AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS
 

  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.
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