Home
gpo.gov
govinfo.gov

e-CFR Navigation Aids

Browse

Simple Search

Advanced Search

 — Boolean

 — Proximity

 

Search History

Search Tips

Corrections

Latest Updates

User Info

FAQs

Agency List

Incorporation By Reference

eCFR logo

Related Resources

Electronic Code of Federal Regulations

We invite you to try out our new beta eCFR site at https://ecfr.federalregister.gov. We have made big changes to make the eCFR easier to use. Be sure to leave feedback using the Help button on the bottom right of each page!

e-CFR data is current as of October 20, 2020

Amendment


2 CFR--PART 200

View Printed Federal Register page 85 FR 49575 in PDF format.

Amendment(s) published August 13, 2020, in 85 FR 49575

Effective Dates: Nov. 12, 2020

117. Amend §200.521 by revising paragraph (b), (c), and (e) to read as follows:

§200.521   Management decision.

*   *   *   *   *

(b) Federal agency. As provided in §200.513(a)(3)(vii), the cognizant agency for audit must be responsible for coordinating a management decision for audit findings that affect the programs of more than one Federal agency. As provided in §200.513(c)(3)(i), a Federal awarding agency is responsible for issuing a management decision for findings that relate to Federal awards it makes to non-Federal entities.

(c) Pass-through entity. As provided in §200.332(d), the pass-through entity must be responsible for issuing a management decision for audit findings that relate to Federal awards it makes to subrecipients.

*   *   *   *   *

(e) Reference numbers. Management decisions must include the reference numbers the auditor assigned to each audit finding in accordance with §200.516(c).

Need assistance?