Res 2010-133 - Laserfiche WebLink

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the Award. If DOC does not have a program - specific audit guide available for the program, the auditor should follow Generally Accepted Government Auditing Standards and the requirements for a program - specific audit as described in OMB Circular A -133 § _.235. A copy of the program - specific audit shall be submitted to the OIG at the following address with a copy of the transmittal letter to the Grants Officer: Office of Inspector General U.S. Department of Commerce Atlanta Regional Office of Audits 401 West Peachtree Street, N.W., Suite 2742 Atlanta, GA 30308 2. Requirement to Submit Audit to EDA. If the Recipient's currently valid audit required under OMB Circular A -133 contains materials findings, the Recipient must submit the audit in hardcopy to the Grants Officer. See also section C. 18.a. of these Construction Standard Terms and Conditions. Audit Resolution Process. a. An audit of the Award may result in the disallowance of costs incurred by the Recipient and the establishment of a debt (account receivable) due to EDA. For this reason, the Recipient should take seriously its responsibility to respond to all audit findings and recommendations with adequate explanations and supporting evidence whenever audit results are disputed. b. In accordance with the Federal Register notice dated January 27, 1989 (54 Fed. Reg. 4053), a Recipient whose Award is audited has the following opportunities to dispute the proposed disallowance of costs and the establishment of a debt: (i) Unless the OIG determines otherwise, the Recipient has 30 days from the date of the transmittal of the "Draft Audit Report" to submit written comments and documentary evidence. (ii) The Recipient has 30 days from the date of the transmittal of the "Final Audit Report" to submit written comments and documentary evidence. There shall be no extension of this deadline. (iii) EDA shall review the documentary evidence submitted by the Recipient and shall notify the Recipient of the results in an "Audit Resolution Determination Letter." The Recipient has 30 days from the date of receipt of the Audit Resolution Determination Letter to submit a written appeal. There shall be no extension of this deadline. The appeal is the last opportunity for the Recipient to submit written comments and documentary evidence that dispute the validity of the Audit Resolution Determination Letter. (iv) An appeal of the Audit Resolution Determination Letter does not prevent the establislunent of the audit - related debt nor does it prevent the accrual of interest on such debt. If the Audit Resolution Determination Letter is overruled or modified on appeal, appropriate corrective action will be taken retroactively. An appeal will stay the offset of funds owed by the auditee against funds due to the auditee. EDA shall review the Recipient's appeal and notify the Recipient of the results in an Appeal Determination Letter. After the opportunity to appeal has expired or after the 19