Section 392-115-005. Authority.

Section 392-115-010. Purpose.

Section 392-115-015. Definition—Subrecipient.

Section 392-115-020. Definition—Program audit.

Section 392-115-025. Definition—Single audit.

Section 392-115-030. Definition—Audit report.

Section 392-115-035. Definition—Questioned costs.

Section 392-115-040. Definition—Monetary audit finding.

Section 392-115-045. Definition—Nonmonetary audit finding.

Section 392-115-050. Definition—Audit finding.

Section 392-115-055. Definition—Disallowed costs.

Section 392-115-060. Definition—Allowed costs.

Section 392-115-065. Definition—Resolved audit finding.

Section 392-115-070. Definition—Management decision letter.

Section 392-115-075. Definition—Desk review.

Section 392-115-080. Reopening of resolved audit findings.

Section 392-115-085. Audit finding against SPI considered to be an audit finding against a subrecipient.

Section 392-115-090. Lack of compliance with the audit resolution process.

Section 392-115-095. Desk review of audit reports.

Section 392-115-100. Subrecipient to be informed of audit finding.

Section 392-115-105. Subrecipient concurrence with audit finding.

Section 392-115-110. Management decision letter developed.

Section 392-115-115. Corrective action plan.

Section 392-115-120. SPI reviews corrective action plan.

Section 392-115-125. SPI informs subrecipient of the results of review.

Section 392-115-130. Subrecipient implements corrective action plan.

Section 392-115-135. Subrecipient nonconcurrence with audit finding.

Section 392-115-140. SPI review of audit finding as result of nonconcurrence.

Section 392-115-145. SPI develops management decision letter.

Section 392-115-150. Subrecipient appeal of management decision letter.

Section 392-115-151. Appeals or adjudicative proceedings.

Section 392-115-155. Modification of management decision letter.