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e-CFR data is current as of September 24, 2020


2 CFR--PART 200

View Printed Federal Register page 85 FR 49574 in PDF format.

Amendment(s) published August 13, 2020, in 85 FR 49574

Effective Dates: Nov. 12, 2020

111. Amend §200.514 by revising paragraphs (d)(4), (e), and (f) to read as follows:

§200.514   Scope of audit.

*   *   *   *   *

(d) *  *  *

(4) When internal control over some or all of the compliance requirements for a major program are likely to be ineffective in preventing or detecting noncompliance, the planning and performing of testing described in paragraph (c)(3) of this section are not required for those compliance requirements. However, the auditor must report a significant deficiency or material weakness in accordance with §200.516, assess the related control risk at the

(e) Audit follow-up. The auditor must follow-up on prior audit findings, perform procedures to assess the reasonableness of the summary schedule of prior audit findings prepared by the auditee in accordance with §200.511(b), and report, as a current year audit finding, when the auditor concludes that the summary schedule of prior audit findings materially misrepresents the status of any prior audit finding. The auditor must perform audit follow-up procedures regardless of whether a prior audit finding relates to a major program in the current year.

(f) Data collection form. As required in §200.512(b)(3), the auditor must complete and sign specified sections of the data collection form.

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