---
kind: "section"
citation: "45 C.F.R. § 287.60"
title: "45"
number: "287.60"
heading: "Are there additional financial reporting and auditing requirements?"
url: "https://uscodex.org/cfr/45/287.60"
---

# §287.60. Are there additional financial reporting and auditing requirements?

- (a) The reporting of expenditures are generally subject to the requirements of [2 CFR 200.328](/cfr/2/200.328.md).
- (b) NEW Program funds and activities are subject to the audit requirement of the Single Audit Act of 1984 ([2 CFR part 200](/cfr/2/part200.md), [subpart F](/cfr/45/subpartF.md)).
- (c) A NEW Program grantee must comply with all laws, regulations, and Departmental policies that govern submission of financial reports by recipients of Federal grants.
- (d) **Improper expenditure claims under this program are subject to disallowance.**
- (e) If a grantee disagrees with the Agency's decision to disallow funds, the grantee may follow the appeal procedures at [45 CFR part 16](/cfr/45/part16.md).

## Notes

### Amendments

[65 FR 8554, Feb. 18, 2000, as amended at 81 FR 3021, Jan. 20, 2016; 89 FR 80072, Oct. 2, 2024]

### Authority

Authority: 42 U.S.C. 612.

### Source

Source: 65 FR 8554, Feb. 18, 2000, unless otherwise noted.

### Amendments

[65 FR 8554, Feb. 18, 2000, as amended at 81 FR 3021, Jan. 20, 2016; 89 FR 80072, Oct. 2, 2024]