Definitions.

CFR · 2024-01-01 · US · Title 7

As used in this part: (1) The auditor's report on the financial statements; (2) The reports on internal control; compliance with provisions of laws, regulations, contracts, and grant agreements; and instances of fraud; (3) A complete set of financial statements; (4) The schedule of findings and recommendations; and (5) All supplemental schedules and information required by this part.

official document · source cfr-2024 · id 7:§ 1773.2