Subpart F. Subpart F—Audit Requirements

• General

  • SECTION § 200.500 - Purpose.

• Audits

  • SECTION § 200.501 - Audit requirements.
  • SECTION § 200.502 - Basis for determining Federal awards expended.
  • SECTION § 200.503 - Relation to other audit requirements.
  • SECTION § 200.504 - Frequency of audits.
  • SECTION § 200.505 - Remedies for audit noncompliance.
  • SECTION § 200.506 - Audit costs.
  • SECTION § 200.507 - Program-specific audits.

• Auditees

  • SECTION § 200.508 - Auditee responsibilities.
  • SECTION § 200.509 - Auditor selection.
  • SECTION § 200.510 - Financial statements.
  • SECTION § 200.511 - Audit findings follow-up.
  • SECTION § 200.512 - Report submission.

• Federal Agencies

  • SECTION § 200.513 - Responsibilities.

• Auditors

  • SECTION § 200.514 - Standards and scope of audit.
  • SECTION § 200.515 - Audit reporting.
  • SECTION § 200.516 - Audit findings.
  • SECTION § 200.517 - Audit documentation.
  • SECTION § 200.518 - Major program determination.
  • SECTION § 200.519 - Criteria for Federal program risk.
  • SECTION § 200.520 - Criteria for a low-risk auditee.

• Management Decisions

  • SECTION § 200.521 - Management decisions.

• APPENDIX

  • Appendix I to Part 200—Full Text of Notice of Funding Opportunity
  • Appendix II to Part 200—Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
  • Appendix III to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
  • Appendix IV to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
  • Appendix V to Part 200—State/Local Governmentwide Central Service Cost Allocation Plans
  • Appendix VI to Part 200—Public Assistance Cost Allocation Plans
  • Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals
  • Appendix VIII to Part 200—Nonprofit Organizations Exempted From Subpart E of Part 200
  • Appendix IX to Part 200—Hospital Cost Principles
  • Appendix X to Part 200—Data Collection Form
  • Appendix XI to Part 200—Compliance Supplement
  • Appendix XII to Part 200—Award Term and Condition for Recipient Integrity and Performance Matters