U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 06, 2025

All TitlesTitle 45Chapter APart 75Subpart F - Subpart F—Audit Requirements

GENERAL
§ 75.500 - Purpose.

AUDITS
§ 75.501 - Audit requirements.
§ 75.502 - Basis for determining Federal awards expended.
§ 75.503 - Relation to other audit requirements.
§ 75.504 - Frequency of audits.
§ 75.505 - Sanctions.
§ 75.506 - Audit costs.
§ 75.507 - Program-specific audits.

AUDITEES
§ 75.508 - Auditee responsibilities.
§ 75.509 - Auditor selection.
§ 75.510 - Financial statements.
§ 75.511 - Audit findings follow-up.
§ 75.512 - Report submission.

FEDERAL AGENCIES
§ 75.513 - Responsibilities.

AUDITORS
§ 75.514 - Scope of audit.
§ 75.515 - Audit reporting.
§ 75.516 - Audit findings.
§ 75.517 - Audit documentation.
§ 75.518 - Major program determination.
§ 75.519 - Criteria for Federal program risk.
§ 75.520 - Criteria for a low-risk auditee.

MANAGEMENT DECISIONS
§ 75.521 - Management decision.
Appendix Appendix I - Appendix I to Part 75—Full Text of Notice of Funding Opportunity
Appendix Appendix II - Appendix II to Part 75—Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
Appendix Appendix III - Appendix III to Part 75—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
Appendix Appendix IV - Appendix IV to Part 75—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
Appendix Appendix V - Appendix V to Part 75—State/Local Governmentwide Central Service Cost Allocation Plans
Appendix Appendix VI - Appendix VI to Part 75—Public Assistance Cost Allocation Plans
Appendix Appendix VII - Appendix VII to Part 75—States and Local Government and Indian Tribe Indirect Cost Proposals
Appendix Appendix VIII - Appendix VIII to Part 75—Nonprofit Organizations Exempted from Subpart E of Part 75
Appendix Appendix IX - Appendix IX to Part 75—Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals
Appendix Appendix X - Appendix X to Part 75—Data Collection Form (SF-SAC)
Appendix Appendix XI - Appendix XI to Part 75—Compliance Supplement
Appendix Appendix XII - Appendix XII to Part 75—Award Term and Conditions for Recipient Integrity and Performance Matters
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