§ 99.500 Scope of audit
§ 99.505 Audit reporting
§ 99.510 Audit findings
§ 99.515 Audit working papers
§ 99.520 Major program determination
§ 99.525 Criteria for Federal program risk
§ 99.530 Criteria for a low-risk auditee

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Terms Used In CFR > Title 29 > Subtitle A > Part 99 > Subpart E - Auditors

  • Contract: A legal written agreement that becomes binding when signed.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oversight: Committee review of the activities of a Federal agency or program.