41 CFR § 102-37.255 - SASP responsibility in donee audit compliance.
---
identifier: "/us/cfr/t41/s102-37.255"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 102-37.255 - SASP responsibility in donee audit compliance."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "102-37.255"
section_name: "SASP responsibility in donee audit compliance."
chapter_number: 102
chapter_name: "FEDERAL MANAGEMENT REGULATION"
subchapter_number: "B"
subchapter_name: "PERSONAL PROPERTY"
part_number: "102-37"
part_name: "37—DONATION OF SURPLUS PERSONAL PROPERTY"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 549 and 121(c)."
regulatory_source: "90 FR 58444, Dec. 16, 2025, unless otherwise noted."
cfr_part: "102-37"
---
# 102-37.255 SASP responsibility in donee audit compliance.
If a SASP donates $1,000,000 or more in Federal property to a donee in a fiscal year, it must ensure that the donee has an audit performed in accordance with 2 CFR part 200. If a donee receives less than $1,000,000 in donated property, the SASP is not expected to assume responsibility for ensuring the donee meets audit requirements, beyond making sure the donee is aware that the requirements do exist. It is the donee's responsibility to identify and determine the amount of Federal assistance it has received and to arrange for audit coverage.