La. Admin. Code tit. 40 § XVII-915

Current through Register Vol. 50, No. 11, November 20, 2024

Section XVII-915 - Audits

A. Performance of Audits

1. Each subgrant using CSBG funds must be audited annually by an independent auditing firm at the end of the subgrantee's fiscal year, except that biannual audits will be allowed with the approval of the Department of Labor. Audit reports are due no later than eight months after the end of the subgrantee's fiscal year.

2. Audits of subgrants shall be included in a single audit of all the subgrantee's activities. The audit must be in accordance with the Single Audit Act of 1984, OMB Circular A-128, R.S. 24:514 and R.S. 24:517, or OMB Circular A-133, whichever is applicable to that subgrantee.

3. Selection of the auditing firm must be performed in accordance with the state procurement regulations applying to professional service contracts or as otherwise noted in these regulations in order for CSBG funding to be utilized to pay for any portion of the audit. In the event the subgrantee's procurement regulations are more restrictive, however, those regulations must be followed.

B. Audit Resolution

1. A copy of the complete audit will be forwarded to the CSBG section promptly upon completion.

2. Within 60 days of receipt of the audit report, the CSBG Unit will review the audit report and request information from the subgrantee to resolve any questioned or disallowed costs.

3. Within 30 days after receiving the request for information, the subgrantee must submit to the CSBG Unit documentation to rebut or substantiate the questioned or disallowed costs.

4. The CSBG section will review the documentation, and make recommendations to the Secretary of Labor or designee to allow or disallow the cost.

5. The Secretary of Labor or designee will make the final decision to allow or disallow the cost, and will notify the agency of the disposition.

6. Any disallowed costs must be remitted to the Department of Labor immediately upon demand. These costs may not be paid from any federal funds.

La. Admin. Code tit. 40, § XVII-915

Promulgated by the Department of Employment and Training, Office of Labor, LR 16:207 (March 1990), amended LR 17:357 (April 1991), amended by the Department of Labor, Office of Labor, LR 21:1341 (December 1995).

AUTHORITY NOTE: Promulgated in accordance with R.S. 23:66 et seq.