Subpart F. Subpart F—Audit Requirements

• General

  • SECTION § 75.500 - Purpose.

• Audits

  • SECTION § 75.501 - Audit requirements.
  • SECTION § 75.502 - Basis for determining Federal awards expended.
  • SECTION § 75.503 - Relation to other audit requirements.
  • SECTION § 75.504 - Frequency of audits.
  • SECTION § 75.505 - Sanctions.
  • SECTION § 75.506 - Audit costs.
  • SECTION § 75.507 - Program-specific audits.

• Auditees

  • SECTION § 75.508 - Auditee responsibilities.
  • SECTION § 75.509 - Auditor selection.
  • SECTION § 75.510 - Financial statements.
  • SECTION § 75.511 - Audit findings follow-up.
  • SECTION § 75.512 - Report submission.

• Federal Agencies

  • SECTION § 75.513 - Responsibilities.

• Auditors

  • SECTION § 75.514 - Scope of audit.
  • SECTION § 75.515 - Audit reporting.
  • SECTION § 75.516 - Audit findings.
  • SECTION § 75.517 - Audit documentation.
  • SECTION § 75.518 - Major program determination.
  • SECTION § 75.519 - Criteria for Federal program risk.
  • SECTION § 75.520 - Criteria for a low-risk auditee.

• Management Decisions

  • SECTION § 75.521 - Management decision.

• APPENDIX

  • Appendix I to Part 75—Full Text of Notice of Funding Opportunity
  • Appendix II to Part 75—Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
  • Appendix III to Part 75—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
  • Appendix IV to Part 75—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
  • Appendix V to Part 75—State/Local Governmentwide Central Service Cost Allocation Plans
  • Appendix VI to Part 75—Public Assistance Cost Allocation Plans
  • Appendix VII to Part 75—States and Local Government and Indian Tribe Indirect Cost Proposals
  • Appendix VIII to Part 75—Nonprofit Organizations Exempted from Subpart E of Part 75
  • Appendix IX to Part 75—Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals
  • Appendix X to Part 75—Data Collection Form (SF-SAC)
  • Appendix XI to Part 75—Compliance Supplement