38 C.F.R. PART 41--AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS

United States> Code of Federal Regulations> Title 38 - Pensions, Bonuses, and Veterans' Relief> CHAPTER I--DEPARTMENT OF VETERANS AFFAIRS> PART 41--AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS

38 C.F.R. PART 41--AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS

TITLE 38--Pensions, Bonuses, and Veterans' Relief

CHAPTER I--DEPARTMENT OF VETERANS AFFAIRS

PART 41--AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS

Subpart A--GENERAL

�41.100

Purpose.

�41.105

Definitions.

Subpart B--AUDITS

�41.200

Audit requirements.

�41.205

Basis for determining Federal awards expended.

�41.210

Subrecipient and vendor determinations.

�41.215

Relation to other audit requirements.

�41.220

Frequency of audits.

�41.225

Sanctions.

�41.230

Audit costs.

�41.235

Program-specific audits.

Subpart C--AUDITEES

�41.300

Auditee responsibilities.

�41.305

Auditor selection.

�41.310

Financial statements.

�41.315

Audit findings follow-up.

�41.320

Report submission.

Subpart D--FEDERAL AGENCIES AND PASS-THROUGH ENTITIES

�41.400

Responsibilities.

�41.405

Management decision.

Subpart E--AUDITORS

�41.500

Scope of audit.

�41.505

Audit reporting.

�41.510

Audit findings.

�41.515

Audit working papers.

�41.520

Major program determination.

�41.525

Criteria for Federal program risk.

�41.530

Criteria for a low-risk auditee.

Appendix

Appendix A to Part 41--Data Collection Form (Form SF-SAC)

Appendix

Appendix B to Part 41--OMB Circular A-133 Compliance Supplement

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38 C.F.R. PART 41--AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS