Audit Finding

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NIH: Deficiencies which an auditor is required by 45 CFR § 75.516(a) to report in the schedule of findings and questioned costs.

OSP: An action that appears not to comply with regulations and is deemed sufficiently significant to warrant mention in an auditor's report. Audit finding means deficiencies are reported in the schedule of findings and questioned costs (2 CFR §200.5, §200.516)

FAU: Deficiencies which the auditor is required to report in the schedule of findings and questioned costs.

Taimu: Audit finding means deficiencies which the auditor is required by §200.516 Audit findings, paragraph (a) to report in the schedule of findings and questioned costs.