900.1 The audit standards and procedures incorporated by reference in § 901 shall apply to audits of all government organizations, programs, activities, and functions, performed by auditors employed by the Office of the District of Columbia Auditor.
900.2 The audit standards and procedures shall also apply to audits of non-governmental entities which receive District or federal funds, such as contractors and grantees.
AUTHORITY: Unless otherwise noted, the authority for this chapter is section 455(b) of the District of Columbia Home Rule Act of 1973, as amended, Pub. L. No. 93-198, 87 Stat. 803, D.C. Code § 47-111(b)(1997 Repl. and 1999 Supp.)
SOURCE: Final Rulemaking published at 33 DCR 888 (February 14, 1986).