376.995—Principal (HHS supplement to government-wide definition at 2 CFR 180.995).
               		
               	 	
               	 	
               	 	               	 	               	 	               	 	               	 	
               	 	
    
        
            Principal means individuals, in addition to those listed at  2 CFR 180.995, who participate in HHS covered transactions including:
     
    
        
        (a) 
         Providers of federally required audit services; and