38 C.F.R. PART 41--AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS

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TITLE 38--Pensions, Bonuses, and Veterans' Relief

CHAPTER I--DEPARTMENT OF VETERANS AFFAIRS

PART 41--AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS

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Subpart A--GENERAL

§41.100
Purpose.
§41.105
Definitions.
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Subpart B--AUDITS

§41.200
Audit requirements.
§41.205
Basis for determining Federal awards expended.
§41.210
Subrecipient and vendor determinations.
§41.215
Relation to other audit requirements.
§41.220
Frequency of audits.
§41.225
Sanctions.
§41.230
Audit costs.
§41.235
Program-specific audits.
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Subpart C--AUDITEES

§41.300
Auditee responsibilities.
§41.305
Auditor selection.
§41.310
Financial statements.
§41.315
Audit findings follow-up.
§41.320
Report submission.
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Subpart D--FEDERAL AGENCIES AND PASS-THROUGH ENTITIES

§41.400
Responsibilities.
§41.405
Management decision.
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Subpart E--AUDITORS

§41.500
Scope of audit.
§41.505
Audit reporting.
§41.510
Audit findings.
§41.515
Audit working papers.
§41.520
Major program determination.
§41.525
Criteria for Federal program risk.
§41.530
Criteria for a low-risk auditee.
Appendix
Appendix A to Part 41--Data Collection Form (Form SF-SAC)
Appendix
Appendix B to Part 41--OMB Circular A-133 Compliance Supplement
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