eCFR __ 2 CFR Part 200 -- Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.pdf

The document provides comprehensive guidelines for audit services for non-Federal entities, including factors to consider in proposal evaluation, restrictions on auditors preparing indirect cost proposals, and the involvement of Federal auditors. It also delves into the preparation of financial statements and schedules of expenditures of Federal awards, audit findings follow-up, report submission, and management decisions. Additionally, it covers audit report submission, data collection, and the roles of Federal agencies and pass-through entities. The structured format for a notice of funding opportunity includes sections on program description, federal award information, eligibility criteria, application and submission details, and federal award administration information.