Title 45

PART 75 SUBPART F

Subpart F - Audit Requirements

45:1.0.1.1.36.6.41SUBJGRP 41
General
45:1.0.1.1.36.6.41.1SECTION 75.500
   75.500 Purpose.
45:1.0.1.1.36.6.42SUBJGRP 42
Audits
45:1.0.1.1.36.6.42.2SECTION 75.501
   75.501 Audit requirements.
45:1.0.1.1.36.6.42.3SECTION 75.502
   75.502 Basis for determining Federal awards expended.
45:1.0.1.1.36.6.42.4SECTION 75.503
   75.503 Relation to other audit requirements.
45:1.0.1.1.36.6.42.5SECTION 75.504
   75.504 Frequency of audits.
45:1.0.1.1.36.6.42.6SECTION 75.505
   75.505 Sanctions.
45:1.0.1.1.36.6.42.7SECTION 75.506
   75.506 Audit costs.
45:1.0.1.1.36.6.42.8SECTION 75.507
   75.507 Program-specific audits.
45:1.0.1.1.36.6.43SUBJGRP 43
Auditees
45:1.0.1.1.36.6.43.9SECTION 75.508
   75.508 Auditee responsibilities.
45:1.0.1.1.36.6.43.10SECTION 75.509
   75.509 Auditor selection.
45:1.0.1.1.36.6.43.11SECTION 75.510
   75.510 Financial statements.
45:1.0.1.1.36.6.43.12SECTION 75.511
   75.511 Audit findings follow-up.
45:1.0.1.1.36.6.43.13SECTION 75.512
   75.512 Report submission.
45:1.0.1.1.36.6.44SUBJGRP 44
Federal Agencies
45:1.0.1.1.36.6.44.14SECTION 75.513
   75.513 Responsibilities.
45:1.0.1.1.36.6.45SUBJGRP 45
Auditors
45:1.0.1.1.36.6.45.15SECTION 75.514
   75.514 Scope of audit.
45:1.0.1.1.36.6.45.16SECTION 75.515
   75.515 Audit reporting.
45:1.0.1.1.36.6.45.17SECTION 75.516
   75.516 Audit findings.
45:1.0.1.1.36.6.45.18SECTION 75.517
   75.517 Audit documentation.
45:1.0.1.1.36.6.45.19SECTION 75.518
   75.518 Major program determination.
45:1.0.1.1.36.6.45.20SECTION 75.519
   75.519 Criteria for Federal program risk.
45:1.0.1.1.36.6.45.21SECTION 75.520
   75.520 Criteria for a low-risk auditee.
45:1.0.1.1.36.6.46SUBJGRP 46
Management Decisions
45:1.0.1.1.36.6.46.22SECTION 75.521
   75.521 Management decision.
45:1.0.1.1.36.6.47.23.9APPENDIX Appendix I
   Appendix I to Part 75 - Full Text of Notice of Funding Opportunity
45:1.0.1.1.36.6.47.23.10APPENDIX Appendix II
   Appendix II to Part 75 - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
45:1.0.1.1.36.6.47.23.11APPENDIX Appendix III
   Appendix III to Part 75 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
45:1.0.1.1.36.6.47.23.12APPENDIX Appendix IV
   Appendix IV to Part 75 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
45:1.0.1.1.36.6.47.23.13APPENDIX Appendix V
   Appendix V to Part 75 - State/Local Governmentwide Central Service Cost Allocation Plans
45:1.0.1.1.36.6.47.23.14APPENDIX Appendix VI
   Appendix VI to Part 75 - Public Assistance Cost Allocation Plans
45:1.0.1.1.36.6.47.23.15APPENDIX Appendix VII
   Appendix VII to Part 75 - States and Local Government and Indian Tribe Indirect Cost Proposals
45:1.0.1.1.36.6.47.23.16APPENDIX Appendix VIII
   Appendix VIII to Part 75 - Nonprofit Organizations Exempted from Subpart E of Part 75
45:1.0.1.1.36.6.47.23.17APPENDIX Appendix IX
   Appendix IX to Part 75 - Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals
45:1.0.1.1.36.6.47.23.18APPENDIX Appendix X
   Appendix X to Part 75 - Data Collection Form (SF-SAC)
45:1.0.1.1.36.6.47.23.19APPENDIX Appendix XI
   Appendix XI to Part 75 - Compliance Supplement
45:1.0.1.1.36.6.47.23.20APPENDIX Appendix XII
   Appendix XII to Part 75 - Award Term and Conditions for Recipient Integrity and Performance Matters