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2 CFR--PART 200

View Printed Federal Register page 85 FR 49572 in PDF format.

Amendment(s) published August 13, 2020, in 85 FR 49572

Effective Dates: Nov. 12, 2020

105. Amend §200.508 by revising paragraphs (a), (b), and (c) to read as follows:

§200.508   Auditee responsibilities.

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(a) Procure or otherwise arrange for the audit required by this part in accordance with §200.509, and ensure it is properly performed and submitted when due in accordance with §200.512.

(b) Prepare appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with §200.510.

(c) Promptly follow up and take corrective action on audit findings, including preparation of a summary schedule of prior audit findings and a corrective action plan in accordance with §200.511(b) and (c), respectively.

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