Title 29

PART 99

Part 99 - Audits Of States, Local Governments, And Non-profit Organizations

PART 99 - AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS 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.

29:1.1.1.1.48.1SUBPART A
Subpart A - General
29:1.1.1.1.48.1.107.1SECTION 99.100
   99.100 Purpose.
29:1.1.1.1.48.1.107.2SECTION 99.105
   99.105 Definitions.
29:1.1.1.1.48.2SUBPART B
Subpart B - Audits
29:1.1.1.1.48.2.107.1SECTION 99.200
   99.200 Audit requirements.
29:1.1.1.1.48.2.107.2SECTION 99.205
   99.205 Basis for determining Federal awards expended.
29:1.1.1.1.48.2.107.3SECTION 99.210
   99.210 Subrecipient and vendor determinations.
29:1.1.1.1.48.2.107.4SECTION 99.215
   99.215 Relation to other audit requirements.
29:1.1.1.1.48.2.107.5SECTION 99.220
   99.220 Frequency of audits.
29:1.1.1.1.48.2.107.6SECTION 99.225
   99.225 Sanctions.
29:1.1.1.1.48.2.107.7SECTION 99.230
   99.230 Audit costs.
29:1.1.1.1.48.2.107.8SECTION 99.235
   99.235 Program-specific audits.
29:1.1.1.1.48.3SUBPART C
Subpart C - Auditees
29:1.1.1.1.48.3.107.1SECTION 99.300
   99.300 Auditee responsibilities.
29:1.1.1.1.48.3.107.2SECTION 99.305
   99.305 Auditor selection.
29:1.1.1.1.48.3.107.3SECTION 99.310
   99.310 Financial statements.
29:1.1.1.1.48.3.107.4SECTION 99.315
   99.315 Audit findings follow-up.
29:1.1.1.1.48.3.107.5SECTION 99.320
   99.320 Report submission.
29:1.1.1.1.48.4SUBPART D
Subpart D - Federal Agencies and Pass-through Entities
29:1.1.1.1.48.4.107.1SECTION 99.400
   99.400 Responsibilities.
29:1.1.1.1.48.4.107.2SECTION 99.405
   99.405 Management decision.
29:1.1.1.1.48.5SUBPART E
Subpart E - Auditors
29:1.1.1.1.48.5.107.1SECTION 99.500
   99.500 Scope of audit.
29:1.1.1.1.48.5.107.2SECTION 99.505
   99.505 Audit reporting.
29:1.1.1.1.48.5.107.3SECTION 99.510
   99.510 Audit findings.
29:1.1.1.1.48.5.107.4SECTION 99.515
   99.515 Audit working papers.
29:1.1.1.1.48.5.107.5SECTION 99.520
   99.520 Major program determination.
29:1.1.1.1.48.5.107.6SECTION 99.525
   99.525 Criteria for Federal program risk.
29:1.1.1.1.48.5.107.7SECTION 99.530
   99.530 Criteria for a low-risk auditee.