Grantees must provide an annual audit in accordance with 2 CFR part 200, as adopted by USDA in 2 CFR part 400. The audit requirements apply to the years in which grant funds are received and years in which work is accomplished that will be paid for with grant funds. [79 FR 76017, Dec. 19, 2014] Sec. Sec. 4284.658-4284.666 [Reserved]