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Last Update: 2/4/98

Chapter 392-115 WAC


WAC Sections

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.