---
kind: "section"
citation: "2 C.F.R. § 1108.3"
title: "2"
number: "1108.3"
heading: "Definitions of terms used in the Governmentwide cost principles or single audit requirements."
url: "https://uscodex.org/cfr/2/1108.3"
---

# §1108.3. Definitions of terms used in the Governmentwide cost principles or single audit requirements.

- (a) Some DoDGARs provisions state that DoD Components or recipients must comply with single audit or cost principles requirements in a Governmentwide issuance that contains defined terms and include the requirements by reference to the issuance without restating them.
- (b) For any term in one of those issuances, this part includes the definition of the term only if the DoDGARs also use that term directly.
- (c) If the DoDGARs only use the term indirectly, i.e., through the DoDGARs' reference to the issuance, then this part will not include a definition and a user of the DoDGARs should consult definitions in the pertinent Governmentwide source, as follows:
  - (1) The Single Audit Act requirements for audits of recipients and subrecipients that are in [subpart F](/cfr/2/subpartF.md) of OMB guidance in [2 CFR part 200](/cfr/2/part200.md);
  - (2) The Governmentwide cost principles for institutions of higher education, nonprofit organizations, States, local governments, and Indian tribes that are contained in [subpart E](/cfr/2/subpartE.md) of OMB guidance in [2 CFR part 200](/cfr/2/part200.md); and
  - (3) The cost principles for for-profit entities at [Subpart 31.2](/cfr/2/subpart31.2.md) of the Federal Acquisition Regulation (FAR) at [48 CFR part 31](/cfr/48/part31.md), as supplemented by provisions of the Defense Federal Acquisition Regulation Supplement at [subpart 231.2](/cfr/2/subpart231.2.md) of [48 CFR part 231](/cfr/48/part231.md).

## Notes

### Authority

Authority: 5 U.S.C. 301 and 10 U.S.C. 113.

### Source

Source: 85 FR 51230, Aug. 19, 2020, unless otherwise noted.