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41 CFR § 102-118.150 - Requirement to audit.

---
identifier: "/us/cfr/t41/s102-118.150"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 102-118.150 - Requirement to audit."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "102-118.150"
section_name: "Requirement to audit."
chapter_number: 102
chapter_name: "FEDERAL MANAGEMENT REGULATION"
subchapter_number: "D"
subchapter_name: "TRANSPORTATION"
part_number: "102-118"
part_name: "118—TRANSPORTATION PAYMENT AND AUDIT"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 3726; 40 U.S.C. 121(c); 40 U.S.C. 501,  46 U.S.C. 55305; 49 U.S.C. 40118."
regulatory_source: "90 FR 58483, Dec. 16, 2025, unless otherwise noted."
cfr_part: "102-118"
---

# 102-118.150 Requirement to audit.

All transportation bills must undergo an audit unless the agency chooses to perform statistical sampling as established by the Comptroller General (31 U.S.C. 3521(b)).