shall have the sole discretion to accept or reject an audit finding on direct costs of the contract. (d) Materiality standards for incurred cost audits (1) Not later than September 1, 2020, and except as provided in paragraph (2), the minimum materiality standard used by an auditor shall— (A) for an incurred cost audit of costs in an amount less than or equal to $100,000, be 4 percent of such costs