This image is excerpted from a U.S. GAO report:
www.gao.gov/products/GAO-24-106173
Single Audits: Improving Federal Audit Clearinghouse Information and Usability Could Strengthen Federal Award Oversight
ᵃ2 C.F.R. § 200.512(b)(3).
ᵇ2 C.F.R. § 200.512(b)(1).