Title 2

PART 200 SUBPART F

Subpart F - Audit Requirements

2:1.1.2.2.1.6.42SUBJGRP 42
General
2:1.1.2.2.1.6.42.1SECTION 200.500
   200.500 Purpose.
2:1.1.2.2.1.6.43SUBJGRP 43
Audits
2:1.1.2.2.1.6.43.2SECTION 200.501
   200.501 Audit requirements.
2:1.1.2.2.1.6.43.3SECTION 200.502
   200.502 Basis for determining Federal awards expended.
2:1.1.2.2.1.6.43.4SECTION 200.503
   200.503 Relation to other audit requirements.
2:1.1.2.2.1.6.43.5SECTION 200.504
   200.504 Frequency of audits.
2:1.1.2.2.1.6.43.6SECTION 200.505
   200.505 Sanctions.
2:1.1.2.2.1.6.43.7SECTION 200.506
   200.506 Audit costs.
2:1.1.2.2.1.6.43.8SECTION 200.507
   200.507 Program-specific audits.
2:1.1.2.2.1.6.44SUBJGRP 44
Auditees
2:1.1.2.2.1.6.44.9SECTION 200.508
   200.508 Auditee responsibilities.
2:1.1.2.2.1.6.44.10SECTION 200.509
   200.509 Auditor selection.
2:1.1.2.2.1.6.44.11SECTION 200.510
   200.510 Financial statements.
2:1.1.2.2.1.6.44.12SECTION 200.511
   200.511 Audit findings follow-up.
2:1.1.2.2.1.6.44.13SECTION 200.512
   200.512 Report submission.
2:1.1.2.2.1.6.45SUBJGRP 45
Federal Agencies
2:1.1.2.2.1.6.45.14SECTION 200.513
   200.513 Responsibilities.
2:1.1.2.2.1.6.46SUBJGRP 46
Auditors
2:1.1.2.2.1.6.46.15SECTION 200.514
   200.514 Scope of audit.
2:1.1.2.2.1.6.46.16SECTION 200.515
   200.515 Audit reporting.
2:1.1.2.2.1.6.46.17SECTION 200.516
   200.516 Audit findings.
2:1.1.2.2.1.6.46.18SECTION 200.517
   200.517 Audit documentation.
2:1.1.2.2.1.6.46.19SECTION 200.518
   200.518 Major program determination.
2:1.1.2.2.1.6.46.20SECTION 200.519
   200.519 Criteria for Federal program risk.
2:1.1.2.2.1.6.46.21SECTION 200.520
   200.520 Criteria for a low-risk auditee.
2:1.1.2.2.1.6.47SUBJGRP 47
Management Decisions
2:1.1.2.2.1.6.47.22SECTION 200.521
   200.521 Management decision.
2:1.1.2.2.1.6.48.23.6APPENDIX Appendix I
   Appendix I to Part 200 - Full Text of Notice of Funding Opportunity
2:1.1.2.2.1.6.48.23.7APPENDIX Appendix II
   Appendix II to Part 200 - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
2:1.1.2.2.1.6.48.23.8APPENDIX Appendix III
   Appendix III to Part 200 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
2:1.1.2.2.1.6.48.23.9APPENDIX Appendix IV
   Appendix IV to Part 200 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
2:1.1.2.2.1.6.48.23.10APPENDIX Appendix V
   Appendix V to Part 200 - State/Local Governmentwide Central Service Cost Allocation Plans
2:1.1.2.2.1.6.48.23.11APPENDIX Appendix VI
   Appendix VI to Part 200 - Public Assistance Cost Allocation Plans
2:1.1.2.2.1.6.48.23.12APPENDIX Appendix VII
   Appendix VII to Part 200 - States and Local Government and Indian Tribe Indirect Cost Proposals
2:1.1.2.2.1.6.48.23.13APPENDIX Appendix VIII
   Appendix VIII to Part 200 - Nonprofit Organizations Exempted From Subpart E of Part 200
2:1.1.2.2.1.6.48.23.14APPENDIX Appendix IX
   Appendix IX to Part 200 - Hospital Cost Principles
2:1.1.2.2.1.6.48.23.15APPENDIX Appendix X
   Appendix X to Part 200 - Data Collection Form (Form SF-SAC)
2:1.1.2.2.1.6.48.23.16APPENDIX Appendix XI
   Appendix XI to Part 200 - Compliance Supplement
2:1.1.2.2.1.6.48.23.17APPENDIX Appendix XII
   Appendix XII to Part 200 - Award Term and Condition for Recipient Integrity and Performance Matters