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e-CFR data is current as of October 26, 2020

Amendment


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

106. Amend §200.509 by revising paragraph (a) to read as follows:

§200.509   Auditor selection.

(a) Auditor procurement. In procuring audit services, the auditee must follow the procurement standards prescribed by the Procurement Standards in §§200.317 through 200.326 of subpart D of this part or the FAR (48 CFR part 42), as applicable. When procuring audit services, the objective is to obtain high-quality audits. In requesting proposals for audit services, the objectives and scope of the audit must be made clear and the non-Federal entity must request a copy of the audit organization's peer review report which the auditor is required to provide under GAGAS. Factors to be considered in evaluating each proposal for audit services include the responsiveness to the request for proposal, relevant experience, availability of staff with professional qualifications and technical abilities, the results of peer and external quality control reviews, and price. Whenever possible, the auditee must make positive efforts to utilize small businesses, minority-owned firms, and women's business enterprises, in procuring audit services as stated in §200.321, or the FAR (48 CFR part 42), as applicable.

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