---
kind: "section"
citation: "20 C.F.R. § 683.210"
title: "20"
number: "683.210"
heading: "What audit requirements apply to the use of Workforce Innovation and Opportunity Act title I and Wagner-Peyser Act funds?"
url: "https://uscodex.org/cfr/20/683.210"
---

# §683.210. What audit requirements apply to the use of Workforce Innovation and Opportunity Act title I and Wagner-Peyser Act funds?


All recipients of WIOA title I and Wagner-Peyser Act funds that expend more than the minimum amounts specified in [2 CFR part 200](/cfr/2/part200.md), [subpart F](/cfr/20/subpartF.md), in Federal awards during their fiscal year must have a program specific or single audit conducted in accordance with [2 CFR part 200](/cfr/2/part200.md), subpart F.

- (a) **Commercial or for-profit.** Grant recipients and subrecipients of title I and Wagner-Peyser Act funds that are commercial or for-profit entities must adhere to the requirements contained in [2 CFR part 200](/cfr/2/part200.md), subpart F.
- (b) **Subrecipients and contractors.** An auditee may simultaneously be a recipient, a subrecipient, and a contractor depending on the substance of its agreements with Federal awarding agencies and pass-through entities. Federal awards expended as a recipient or subrecipient are subject to audit requirements under [2 CFR part 200](/cfr/2/part200.md), subpart F.
- (c) **Contractors.** The payments received for goods or services provided as a contractor are not Federal awards. Subrecipient and contractor determinations made under [2 CFR 200.330](/cfr/2/200.330.md) must be considered in determining whether payments constitute a Federal award or a payment for goods and services provided as a contractor.

## Notes

### Authority

Authority: Secs. 102, 116, 121, 127, 128, 132, 133, 147, 167, 169, 171, 181, 185, 186, 189, 195, 503, Public Law 113-128, 128 Stat. 1425 (Jul. 22, 2014).

### Source

Source: 81 FR 56410, Aug. 19, 2016, unless otherwise noted.