Grants and agreements. Part200:Uniform administrative requirements, cost prin ciples, and audit requirements for federal awards. SubpartF:Audit requirements. Section200.513:Responsibilities.
(a)(1) Cognizant agency for audit responsibilities. A non-Federal entity expending more than $50 million a year in Federal awards must have a cognizant agency for audit. The designated cognizant agency for audit must be the Federal awarding agency that provides
the predominant amount of direct funding to a non-Federal entity unless OMB designates a specific cognizant agency for audit.