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CDC uses audits in the award and administration of grants to meet requirements established in Office of Management and Budget (OMB) regulations and guidance (2 CFR Part 200) and HHS regulations (45 CFR Part 75) and HHS policy. Audits provide reasonable assurance that recipients are using grant funds in accordance with award requirements, including applicable laws and regulations.
As specified in 45 CFR Part 75, recipients are required to obtain a single audit conducted in accordance with 45 CFR Part 75.514, except when the recipient elects to have a program-specific audit. A recipient may perform a program specific audit when conducted in accordance with 45 CFR Part 75.507 when (1) a recipient expends federal funds under only one federal program and (2) the federal program’s statutes, regulations, or the terms and conditions of the federal award do not require a financial statement audit of the recipient.
When a recipient accepts federal funds, the recipient agrees to the Terms and Conditions (T&C) in the Notice of Award (NoA), which includes meeting audit requirements.
Audits of Domestic Entities
Domestic, non-federal entities that expend $750,000 or more in federal awards in a fiscal year are required to have a single or program specific audit conducted in accordance with the requirements outlined in 45 CFR 75. For more information about audit requirements for domestic entities, recipients should review the Terms and Conditions (T&C) in the NoA.
Audits of Foreign Entities
In most circumstances, CDC requires foreign-based recipients to conduct either a single or program-specific audit if they expend $300,000 or more under all U.S. government grants. If that amount is different under a particular award, CDC will notify the recipient of the applicable threshold. Domestic recipients with foreign components must comply with the single audit requirements, unless they only have one federal program and elect to have a program-specific audit. For more information about audit requirements for foreign entities, recipients should review the Terms and Conditions (T&C) in the NoA.
CDC is receiving questions from its foreign-based recipient community regarding audits and has compiled a list of Frequently Asked Questions.