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392-115-135  <<  392-115-140 >>   392-115-145

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PDFWAC 392-115-140

SPI review of audit finding as result of nonconcurrence.

The superintendent of public instruction shall review the subrecipient's letter of nonconcurrence and such review shall be limited to proof of one or more of the following:
(1) Error or omission by the auditor;
(2) Application of inappropriate methodology by the auditor;
(3) Noncompliance with generally accepted auditing standards by the auditor;
(4) Incorrect interpretation or application by the auditor of federal law or rules and regulations.
[Statutory Authority: RCW 28A.300.070. WSR 91-07-007 (Order 91-04), ยง 392-115-140, filed 3/8/91, effective 4/8/91.]
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