Awards to foreign-based recipients are subject to 45 CFR Part 75, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Department of Health and Human Services (HHS) awards (which includes CDC), Subparts A-E. Though the grants regulations do not specify application of Subpart F (Audit Requirements) with respect to foreign-based recipients, CDC has determined that the same principles may be applied to these recipients.
Per 45 CFR Part 75.514(a), audits must be conducted in accordance with generally accepted government auditing standards. Foreign-based recipients should refer to the Government Auditing Standards (referred to as the Yellow Book) for guidance. The Government Auditing Standards identify generally accepted government auditing standards (GAGAS) for use by auditors of government entities. Foreign countries and in-country jurisdictions may apply additional audit standards, such as the auditing standards promulgated by the International Organization of Supreme Audit Institutions or the auditing guidelines of the International Auditing and Assurance Standards Board (IAASB).
Applicable administrative requirements, cost principles, and audit requirements are set out in the Terms and Conditions (T&C) of the recipient’s Notice of Award (NoA). The terms and conditions of federal awards apply to subrecipients unless the terms and conditions of the award specifically indicate otherwise. If any requirement in the NoA, Notice of Funding Opportunity (NOFO), the HHS Grants Policy Statement, 45 CFR Part 75, or applicable statutes/appropriations acts conflict, then statutes and regulations take precedence.