Chapter 392-115 WAC

Last Update: 2/4/98

FINANCE—AUDIT RESOLUTION PROCESS

WAC Sections

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