---
kind: "section"
citation: "20 C.F.R. § 684.860"
title: "20"
number: "684.860"
heading: "What audit requirements apply to Indian and Native American grants?"
url: "https://uscodex.org/cfr/20/684.860"
---

# §684.860. What audit requirements apply to Indian and Native American grants?

- (a) **WIOA sec.** 166 grantees must follow the audit requirements at [2 CFR part 200](/cfr/2/part200.md), [subpart F](/cfr/20/subpartF.md), Uniform Administrative Requirements, Cost Principles, & Audit Requirements for Federal Awards, and the Department's modifications to [2 CFR part 200](/cfr/2/part200.md) at [2 CFR part 2900](/cfr/2/part2900.md).
- (b) **Grants made and contracts and cooperative agreements entered into under sec.** 166 of WIOA are subject to the requirements of chapter 75 of subtitle V of [title 31](/cfr/31.md), United States Code, and charging of costs under this section are subject to appropriate circulars issued by the Office of Management and Budget and to [2 CFR part 200](/cfr/2/part200.md) and the Department's modifications to [2 CFR part 200](/cfr/2/part200.md) at [2 CFR part 2900](/cfr/2/part2900.md).

## Notes

### Authority

Authority: Secs. 134, 166, 189, 503, Public Law 113-128, 128 Stat. 1425 (Jul. 22, 2014).

### Source

Source: 81 FR 56428, Aug. 19, 2016, unless otherwise noted.