U.S. Code of Federal Regulations

Regulations most recently checked for updates: Feb 11, 2026

All TitlesTitle 2Chapter IIPart 200Subpart F - Subpart F—Audit Requirements

GENERAL
§ 200.500 - Purpose.

AUDITS
§ 200.501 - Audit requirements.
§ 200.502 - Basis for determining Federal awards expended.
§ 200.503 - Relation to other audit requirements.
§ 200.504 - Frequency of audits.
§ 200.505 - Remedies for audit noncompliance.
§ 200.506 - Audit costs.
§ 200.507 - Program-specific audits.

AUDITEES
§ 200.508 - Auditee responsibilities.
§ 200.509 - Auditor selection.
§ 200.510 - Financial statements.
§ 200.511 - Audit findings follow-up.
§ 200.512 - Report submission.

FEDERAL AGENCIES
§ 200.513 - Responsibilities.

AUDITORS
§ 200.514 - Standards and scope of audit.
§ 200.515 - Audit reporting.
§ 200.516 - Audit findings.
§ 200.517 - Audit documentation.
§ 200.518 - Major program determination.
§ 200.519 - Criteria for Federal program risk.
§ 200.520 - Criteria for a low-risk auditee.

MANAGEMENT DECISIONS
§ 200.521 - Management decisions.
Appendix Appendix I - Appendix I to Part 200—Full Text of Notice of Funding Opportunity
Appendix Appendix II - Appendix II to Part 200—Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
Appendix Appendix III - Appendix III to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
Appendix Appendix IV - Appendix IV to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
Appendix Appendix V - Appendix V to Part 200—State/Local Governmentwide Central Service Cost Allocation Plans
Appendix Appendix VI - Appendix VI to Part 200—Public Assistance Cost Allocation Plans
Appendix Appendix VII - Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals
Appendix Appendix VIII - Appendix VIII to Part 200—Nonprofit Organizations Exempted From Subpart E of Part 200
Appendix Appendix IX - Appendix IX to Part 200—Hospital Cost Principles
Appendix Appendix X - Appendix X to Part 200—Data Collection Form
Appendix Appendix XI - Appendix XI to Part 200—Compliance Supplement
Appendix Appendix XII - Appendix XII to Part 200—Award Term and Condition for Recipient Integrity and Performance Matters
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