---
kind: "section"
citation: "2 C.F.R. § 910.500"
title: "2"
number: "910.500"
heading: "Purpose."
url: "https://uscodex.org/cfr/2/910.500"
---

# §910.500. Purpose.


This Part follows the same format as [2 CFR 200.500](/cfr/2/200.500.md). We purposely did not renumber the paragraphs within this part so that auditors and recipients can compare this to the single audit requirements contained in [2 CFR 200.500](/cfr/2/200.500.md).


## Notes

### Authority

Authority: 42 U.S.C. 7101, et seq.; 31 U.S.C. 6301-6308; 50 U.S.C. 2401 et seq.; 2 CFR part 200.

### Source

Source: 79 FR 76024, Dec. 19, 2014, unless otherwise noted.