| |
| Authority. |
| Purpose. |
| Definition—Subrecipient. |
| Definition—Program audit. |
| Definition—Single audit. |
| Definition—Audit report. |
| Definition—Questioned costs. |
| Definition—Monetary audit finding. |
| Definition—Nonmonetary audit finding. |
| Definition—Audit finding. |
| Definition—Disallowed costs. |
| Definition—Allowed costs. |
| Definition—Resolved audit finding. |
| Definition—Management decision letter. |
| Definition—Desk review. |
| Reopening of resolved audit findings. |
| Audit finding against SPI considered to be an audit finding against a subrecipient. |
| Lack of compliance with the audit resolution process. |
| Desk review of audit reports. |
| Subrecipient to be informed of audit finding. |
| Subrecipient concurrence with audit finding. |
| Management decision letter developed. |
| Corrective action plan. |
| SPI reviews corrective action plan. |
| SPI informs subrecipient of the results of review. |
| Subrecipient implements corrective action plan. |
| Subrecipient nonconcurrence with audit finding. |
| SPI review of audit finding as result of nonconcurrence. |
| SPI develops management decision letter. |
| Subrecipient appeal of management decision letter. |
| Appeals or adjudicative proceedings. |
| Modification of management decision letter. |