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


2 CFR--PART 200

View Printed Federal Register page 85 FR 49564 in PDF format.

Amendment(s) published August 13, 2020, in 85 FR 49564

Effective Dates: Nov. 12, 2020

63. Amend §200.425 by revising paragraphs (a)(1) and (2) and (c) introductory text to read as follows:

§200.425   Audit services.

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(a) *  *  *

(1) Any costs when audits required by the Single Audit Act and subpart F of this part have not been conducted or have been conducted but not in accordance therewith; and

(2) Any costs of auditing a non-Federal entity that is exempted from having an audit conducted under the Single Audit Act and subpart F of this part because its expenditures under Federal awards are less than $750,000 during the non-Federal entity's fiscal year.

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(c) Pass-through entities may charge Federal awards for the cost of agreed-upon-procedures engagements to monitor subrecipients (in accordance with subpart D, §§200.331-333) who are exempted from the requirements of the Single Audit Act and subpart F of this part. This cost is allowable only if the agreed-upon-procedures engagements are:

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