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.

• 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.

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

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