Chapter 392-115 WAC: FINANCE — AUDIT RESOLUTION PROCESS

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WACs > Title 392 > Chapter 392-115

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Chapter 392-115 WAC	Last Update: 2/4/98
FINANCE — AUDIT RESOLUTION PROCESS

Complete Chapter

WAC Sections

392-115-005	Authority.
392-115-010	Purpose.
392-115-015	Definition -- Subrecipient.
392-115-020	Definition -- Program audit.
392-115-025	Definition -- Single audit.
392-115-030	Definition -- Audit report.
392-115-035	Definition -- Questioned costs.
392-115-040	Definition -- Monetary audit finding.
392-115-045	Definition -- Nonmonetary audit finding.
392-115-050	Definition -- Audit finding.
392-115-055	Definition -- Disallowed costs.
392-115-060	Definition -- Allowed costs.
392-115-065	Definition -- Resolved audit finding.
392-115-070	Definition -- Management decision letter.
392-115-075	Definition -- Desk review.
392-115-080	Reopening of resolved audit findings.
392-115-085	Audit finding against SPI considered to be an audit finding against a subrecipient.
392-115-090	Lack of compliance with the audit resolution process.
392-115-095	Desk review of audit reports.
392-115-100	Subrecipient to be informed of audit finding.
392-115-105	Subrecipient concurrence with audit finding.
392-115-110	Management decision letter developed.
392-115-115	Corrective action plan.
392-115-120	SPI reviews corrective action plan.
392-115-125	SPI informs subrecipient of the results of review.
392-115-130	Subrecipient implements corrective action plan.
392-115-135	Subrecipient nonconcurrence with audit finding.
392-115-140	SPI review of audit finding as result of nonconcurrence.
392-115-145	SPI develops management decision letter.
392-115-150	Subrecipient appeal of management decision letter.
392-115-151	Appeals or adjudicative proceedings.
392-115-155	Modification of management decision letter.