Audit finding means deficiencies which the auditor is required by 200.516 to report in the schedule of findings and questioned costs.
2 CFR § 200.1
These are the definitions for terms used in this part. Different definitions may be found in Federal statutes or regulations that apply more specifically to particular programs or activities. These definitions could be supplemented by additional instructional information provided in governmentwide standard information collections. For purposes of this part, the following definitions apply: