HomeMy WebLinkAbout20023026.tiff BILL OWENS ov'Coz DEPARTMENT OF LABOR AND EMPLOYMENT
Governor _
0 OFFICE OF THE EXECUTIVE DIRECTOR ,. .
VICKIE L.ARMSTRONG H p �� r` Tf-
Executive Director * * Two Park Central, Suite 400
* * 1515 Arapahoe Street
JEFFREY M.WELLS ♦1876• Denver, Colorado 80202-2117 "
Deputy Executive ` a
Director
Tim
I IL / -
November 7, 2002
Ms. Linda Perez
Weld County Department of Human Services
P.O. Box 1805
Greeley, Co. 80632
Dear Ms. Perez:
This letter represents the Colorado Department of Labor and Employment (CDLE) Initial
Determination of the audit report for Weld County for the year ended December 31, 2001.
The audit was performed by Anderson & Whitney, P.C. They reported that the Weld
County financial statements present fairly, in all material respects, the financial position of Weld
County as of December 31, 2001 and the results of its operations for the year then ended in
conformity with Generally Accepted Accounting Principles.
We have reviewed the audit report and the management letter for compliance with the
Single Audit Act, OMB Circular A-133, and Colorado Policy Guidance Letter 00-19-F6. Subject to
the attached findings and recommendations, it is our opinion that the audit report and
management letter were prepared in accordance with applicable regulations, directives, and good
business practices.
We want to consider your comments in preparing the final determination letter. In order
that we may do this, please provide your comments on the attached findings and
recommendations. Your comments should indicate concurrence or nonconcurrence with each
recommendation. If you concur, please describe the corrective action taken or planned, the
completion dates for actions already taken, and the estimated dates for completion of planned
actions. If you nonconcur, please state your specific reasons for each nonconcurrence. If
appropriate, you may propose alternative methods for accomplishing desired improvements.
In order for your comments to be included in the final report, they must be received by
December 2, 2002. Should you have any questions regarding this initial determination, please
contact Mr. Harry W. Whitenight at (303) 318-8057.
Sincerely,
th �
Vickie L. Armstrong
Executive Director
cc: Glen Vaad, Chair, Board of County Commissioners of Weld County >✓'
Harry W. Whitenight, Auditor, CDLE
eC''ifl ii-Z l ,L&c '
ee,• El, /het t/3D 2002-3026
WELD COUNTY DEPARTMENT OF HUMAN SERVICES
AUDIT REPORT FOR THE YEAR ENDED DECEMBER 31, 2001
COLORADO DEPARTMENT OF LABOR AND EMPLOYMENT
INITIAL DETERMINATION
1. Finding: The Schedule of Expenditures of Federal awards at pages 127
through 130 does not include identifying numbers assigned by the pass-
through entity as required by paragraph b2, section 310, OMB circular
A-133.
Recommendation: Future schedules of Expenditures of Federal Awards
should include identifying VAX numbers as assigned by the Colorado
Department of Labor and Employment (CDLE).
2. Finding: Weld County has received a Certificate of Achievement for the
last twenty consecutive years from the Government Finance Officers
Association (GFOA). This certificate is awarded for excellence in financial
reporting and to government units that publish an easily readable and
efficiently organized Comprehensive Annual Financial Report (CAFR).
We have reviewed the Schedule of Federal Awards and we believe
that minor changes are needed for future reporting periods. These changes
will make the schedule easier to read and will help readers analyze the
Schedule of Federal Awards.
Recommendations:
a. When a federal program has multiple award years, we recommend
that the list of the Federal awards expended for each award year be
reported separately.
(As an example, please see the attached VAX reports. Adult funds for PY
00 and PY 01 are being combined (commingled) on the Schedule of
Federal Awards - which makes reconcilaitons difficult).
b. We recommend that two additional columns be added to the
Schedule of Expenditures of Federal awards. These columns are "Grant
Receipts" and "Grant Balances". Readers of the CAFR could then perform
a proper reconciliation of the Federal awards and could determine the
amount of Grant Funds not expended as of the end of the audit period.
1
(Please see section 310 of OMB Circular A-133 - which is attached.
Implementation of recommendations 2a and 2b are voluntary - not
required.)
2
COUNTY OF WELD
STATE OF COLORADO
Schedule of Expenditures of Federal Awards
For the Fiscal Year Ended December 31 , 2001
Federal Granting Agency/Recipient State Agency Federal
Grant Program CFDA # Expenditures
DEPARTMENT OF AGRICULTURE:
Pass Through Payments from the State of Colorado
Department of Human Services:
Food Stamp Program 10.551 $4,408,235
Child and Adult Care Food Program 10.558 223,034
State Administrative Matching Grants 10.561 560,343
for Food Stamp Program
Commodity Supplemental Food Program 10.565 1 ,381,382
Food Distribution (Cash in lieu of commodities) 10.550 173,990
Emergency Food Assistance Program (Admin. Costs) 10.568 18,147
Senior Nutrition 10.570 59,223
Total Department of Agriculture 6,824,354
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT:
Direct Payments:
Section 8 Rental Certificate Program 14.871 16,509
Section 8 Rental Voucher Program 14.871 2,310,960
Total Department of Housing and Urban Development 2,327,469
DEPARTMENT OF THE JUSTICE:
Pass Through Payments from the State Division of
Criminal Justice:
Juvenile Justice & Delinquency Prevention- 16.540 64,613
Allocation to States
Crime Victim Assistance 16.575 27,609
Crime Victim Compensation 16.576 97
Local Law Enforcement Block Grant 16.592 61,869
Total Department of Justice 154,188
DEPARTMENT OF LABOR AND EMPLOYMENT:
Pass Through Payments from the Colorado Department
of Labor and Employment:
Employment Service 17.207 549,037
Welfare to Work Grants 17.253 240,517
Disabled Veterans' Outreach Program (DVOP) 17.801 1 ,671
127
COUNTY OF WELD
STATE OF COLORADO
Schedule of Expenditures of Federal Awards
For the Fiscal Year Ended December 31, 2001
Federal Granting Agency/Recipient State Agency Federal
Grant Program CFDA # Expenditures
Pass Through Payments from the State of Colorado
Workforce Investment Act
Workforce Investment Act 17.255 $334,955
Workforce Investment Act - Administration 17.258 110,701
Workforce Investment Act - Youth 17.259 74,843
Workforce Investment Act - Dislocated Worker 17.260 58,938
Total Department of Labor and Employment 1,370,662
DEPARTMENT OF TRANSPORTATION:
Pass Through from the Colorado Transportation:
Federal Transit Capital & Operating 20.507 67,200
State & Community Highway Safety 20.600 89,969
Total Department of Transportation 157,169
DEPARTMENT OF HEALTH AND HUMAN SERVICES:
Direct Payments:
Head Start 93:600 4,281,369
Pass Through Payments from the State of Colorado
Department of Human Services:
Special Programs for the Aging - Title III 93.044 240,913
Part B - Grants for Supportive Services & Senior Centers
Special Programs for the Aging - Title III 93.045 201 ,150
Part C - Nutrition Services
Special Programs for the Aging - Title VII 93.041 1 ,151
Chapter 3 - Prevention of Abuse, Neglect & Exploitation
of Older Individuals
Special Programs for the Aging - Title VII
Chapter 2 - Long-term Care Ombudsman Services 93.042 2,339
for Older Individuals
Special Programs for the Aging - Title III
Part F - Disease Preventive and Health Promotion Serv. 93.043 11,095
Refugee and Entrant Assistance 93.556 35
State Administered Programs
Temporary Assistance for Needy Families 93.558 3,758,812
Child Support Enforcement 93.563 868,632
Low Income Home Energy Assistance 93.568 1 ,599,225
Independent Living 93.674 68,536
128
SUMMARY REPORT - BY WORKFORCE REGION - BY PROGRAM YEAR OF FUNDS - ON 07/30/2002 at 7:29 AM Page 36
For 01/01/2001 to 12/31/2001 End:12/31/2001 % time: 100.00 Red file:PY01WORKFORCE Cost to date
Total Budget % Bud Expended (E) Accrued (A) Spent (E+A) % Sp Balance % Sp/B /% Time
WELD COUNTY WORKFORCE REGION:
ADULT FUNDS:
PY99 4,942.66 1.2 4.942.66 4,942.66 2.4 0.00 100.00 1.00 *
PY00 234.481.98 56.1 155.230.04 155.230.04 74.4 79.251.94 66.20 0.66
PY01 178.260.29 42.7 48,513.40 48.513.40 23.2 129.746.89 27.21 0.27
Total Adult 417.684.93 100.0 * 208.686.10 208.686.10 100.0 * 208.998.83 49.96 0.50
Youth FUNDS:
FY99 21.508.56 4.2 21,508.56 21,508.56 18.0 0.00 100.00 1.00 *
PY00 251.853.09 49.4 97.988.56 97.988.56 82.0 153.864.53 38.91 0.39
PY01 236.745.94 46.4 0.00 0.0 236.745.94 0.00 0.00
Total 510.107.59 100.0 * 119.497.12 119.497.12 100.0 * 390.610.47 23.43 0.23
Dislocated Worker FUNDS:
PY99 2.010.88 0.6 2,010.88 2.010.88 1.5 0.00 100.00 1.00 *
PY00 189,755.88 54.8 117.582.38 117.582.38 85.5 72.173.50 61.97 0.62
PY01 154.455.52 44.6 17.872.16 17.872.16 13.0 136.563.36 11.57 0.12
Total 346.222.28 100.0 * 137.465.42 137.465.42 100.0 * 208.756.86 39.70 0.40
Enhanced/Older D.W. FUNDS:
PY99 Enhanced DW 0.00 0.0 0.00 0.0 0.00
PY00 Enhanced DW 42.033.60 57.0 34,840.95 34.840.95 100.0 7,192.65 82.89 0.83
PY01 Enhanced OW 31,725.56 43.0 0.00 0.0 31.725.56 0.00 0.00
PY00 Older Worker 0.00 0.0 0.00 0.0 0.00
PY01 Older Worker 0.00 0.0 0.00 0.0 0.00
Total 73.759.16 100.0 * 34.840.95 34,840.95 100.0 * 38.918.21 47.24 0.47
Local Administration:
PY99 3,162.45 2.1 3.162.45 3.162.45 5.9 0.00 100.00 1.00 *
PY00 79.791.62 53.3 43.932.05 43.932.05 81.5 35.859.57 55.06 0.55
PY01 66.798.59 44.6 6.819.06 6.819.06 12.6 59.979.53 10.21 0.10
Total 149.752.66 100.0 * 53.913.56 53,913.56 100.0 * 95.839.10 36.00 0.36
10% Discretionary FUNDS:
PY99 8,419.70 9.3 8.274.31 8.274.31 28.5 145.39 98.27 0.98
PY00 30,040.33 33.2 20.707.95 20.707.95 71.5 9.332.38 68.93 0.69
PY01 52.000.00 57.5 0.00 0.0 52.000.00 0.00 0.00
Total 90.460.03 100.0 * 28,982.26 28.982.26 100.0 * 61,477.77 32.04 0.32
VWIP Funds:
PY01 0.00 0.00 0.00
Total 0.00 * 0.00 * 0.00
Welfare To Work Funds:
FY98 WtW 454.474.60 57.9 454.244.48 454,244.48 99.8 230.12 99.95 1.00 *
FY99 WtW 330.167.46 42.1 987.38 987.38 0.2 329.180.08 0.30 0.00
Total 784,642.06 100.0 * 455.231.86 455,231.86 100.0 * 329.410.20 58.02 0.58
SUMMARY REPORT - BY WORKFORCE REGION - BY PROGRAM YEAR OF FUNDS - ON 07/30/2002 at 7:29 AM Page 37
For 01/01/2001 to 12/31/2001 End:12/31/2001 % time: 100.00 Reg file:PY01WORKFORCE Cost to date
Total Budget % Bud Expended (E) Accrued (A) Spent (E+A) % Sp Balance % Sp/B /% Time
WELD COUNTY WORKFORCE REGION:
PY01 ONE STOP FUNDS:
PY01 WAGNER PEYSER 517.773.96 89.4 255.510.30 255,510.30 97.5 262.263.66 49.35 0.49
PY01 DVOP (203) 1.667.00 0.3 833.51 833.51 0.3 833.49 50.00 0.50
PY01 LVER (202) 0.00 0.0 0.00 0.0 0.00
PY01 SUMMER JOB HU 17,930.00 3.1 0.00 0.0 17,930.00 0.00 0.00
PY01 UI Funds (210 0.00 0.0 0.00 0.0 0.00
PY01 Displ Homemak 0.00 0.0 0.00 0.0 0.00
PY01 WP10% Spcl Ne 40.000.00 6.9 5,011.30 5.011.30 1.9 34,988.70 12.53 0.13
PY01 Housing Inspe 2,000.00 0.3 666.66 666.66 0.3 1.333.34 33.33 0.33
PY01 EX-Offender 0.00 0.0 0.00 0.0 0.00
PY01 UI REEMPLOYME 0.00 0.0 0.00 0.0 0.00
PY01 WP10% Trgtd E 0.00 0.0 0.00 0.0 0.00
Total 579,370.96 100.0 * 262.021.77 262.021.77 100.0 * 317.349.19 45.23 0.45
PY00 ONE STOP FUNDS:
PY00 WAGNER PEYSER 533.048.70 93.2 276.609.54 276.609.54 88.3 256.439.16 51.89 0.52
PY00 DVOP (203) 1.667.00 0.3 837.64 837.64 0.3 829.36 50.25 0.50
PY00 LVER (202) 0.00 0.0 0.00 0.0 0.00
PY00 SUMMER JOB HU 16,250.00 2.8 16,250.00 16.250.00 5.2 0.00 100.00 1.00 *
PY00 UI Funds (210 0.00 0.0 0.00 0.0 0.00
PY00 Displ Homemak 5,000.00 0.9 3.374.57 3.374.57 1.1 1.625.43 67.49 0.67
PY00 WP 10% 0.00 0.0 0.00 0.0 0.00
Total 572,215.70 100.0 * 313,321.75 313,321.75 100.0 * 258,893.95 54.76 0.55
TOLL FREE HELPLINE 5,000.00 100.0 555.55 555.55 100.0 4.444.45 11.11 0.11
Total Toll Free 5,000.00 100.0 * 555.55 555.55 100.0 * 4.444.45 11.11 0.11
¶1101
¶1101 Office of Management and Budget Circular A-133 (6/30/97)
1)FFICE OF MANAGEMENT AND titles,either directly or indirectly,shall _.205 Basis for determining Federal
' BUDGET(OMB) adopt the language in the Circular in codi- awards expended.
Lied regulations as provided in Section 10 _.210 Subrecipient and vendor determi-
Ciroular A-133,"Audits of States,Local (below),unless different provisions are re- nations.
Governments,and Non-Profit quired by Federal statute or are approved by _.215 Relatioh to other audit require-
Organizations" the Office of Management and Budget ments.
(OMB). _.220 Frequency of audits.
June 30, 1997 7. OMB Responsibilities.OMB will re- _.225 Sanctions. .
To the Heads of Executive Departments and view Federal agency regulations and imple- _.230 Audit costs.
Establishments mentation of this Circular,and will provide _235 Program-specific audits. ,
Subject:Audits of States,Local Govern- interpretations of policy requirements and Subpart C—Auditees
ments,and Non-Profit Organizations. assistance to ensure uniform,effective and
1.Purpose.This Circular is issued pursu- efficient implementation. _.300 Auditee responsibilities.
ant to the Single Audit Act of 1984,P.L.98- 8.Information Contact. Further informa- —.305 Auditor selection.
502,and: the Single Audit Act Amendments tion concerning Circular A-133 may be ob- —.310 Financial statements. •
of 1996,P.L. 104-156.It sets forth stan- tained by contacting the Financial Standards .,.,,.,.,.,.3l5 Audit findings follow-up.
Bards for obtaining consistency and unifor- and Reporting Branch,Office of Federal Fi- _.320 Report submission.
mi[ among Federal agencies for the audit nancial Management,Office of Mange-
y 8 ment and Budget,Washington,DC 20503, Subpart D—Federal Agencies and Pass-
of States,local governments,and non-profit telephone(202)395-3993. Through Entities
organizations expending Federal awards. 9.Review Date.This Circular will have a _.400 Responsibilities.
2.Authority. Circular A-133 is issued un- policy review three years from the date of _.405 Management decision.
der the authority of sections 503, 1111, and
7501 et seq.of title 31,United States Code, issuance. Subpart E—Auditors
and Executive Orders 8248 and 11541. 10.Effective Dates.The standards set
3.Rescission and Supersession.This Cir- forth in§_.400 of the Attachment to this _500 Scope of audit.
cular rescinds Circular A-128,"Audits of Circular,which apply directly to Federal _.505 Audit reporting.
agencies,shall be effective July 1, 1996, —510 Audit findings.
State and Local Governments,"issued April
12,1985,and supersedes the prior Circular and shall apply to audits of fiscal years be- _515 Audit working papers.
.A-133,"Audits of Institutions of Higher ginning after June 30, 1996,except as other- _520 Major program determination.
Education and Other Non-Profit Institu- wise specified in§_.400(a). _.525 Criteria for Federal program risk.
' tions,"issued April 22,1996,For effective The standards set forth in this Circular _.530 Criteria for a low-risk auditee.
that Federal agencies shall apply to non-
dates,see paragraph 10. Federal entities shall be adopted by Federal Appendix A to Part_—Data Collec-
4.Policy.Except as provided herein,the lion Form(Form SF-SAC)
standards set forth in this Circular shall be agencies in codified regulations not later
applied by all Federal agencies.If any stat- than 60 days after publication of this final Appendix B to Part--Circular
ute specifically prescribes policies or spe- revision in the Federal Register,so that they A-133 Compliance Supplement
cific re uirements that differ from the will apply to audits of fiscal years beginning
q after June 30, 1996,with the exception that Subpart A—.General
standards provided herein,the provisions of §—,100 Purpose.
the subsequent statute shall govern. §_.305(b)of the Attachment applies to
Federal agencies shall apply the provi- audits of fiscal years beginning after June This part sets forth standards for obtain-
sions of the sections of this Circular to non- 30, 1998.The requirements of Circular ing consistency and uniformity among Fed-
Federal entities,whether they are recipients A-128,although the Circular is rescinded, eral agencies for the audit of non-Federal
and the 1990 version of Circular A-133 re- entities expending Federal awards.
expending Federal awards received directly
from Federal awarding agencies,or are main in effect for audits of fiscal years be-
g ginning on or before June 30, 1996. $-•105 Definitions.
ecipients expending Federal awards re—Franklin D.Raines,Director.Auditee means any non—Federal entity
ceived from a pass-through entity(a recipi-
that expends Federal awards which must be
ent or another subrecipient). Attachment
audited under this part.
This Circular does not apply to non-U.S.
based entities expending Federal awards re- PART_—AUDITS OF STATES, Auditor means an auditor,that is a public
ceived either directly as a recipient or indi- LOCAL GOVERNMENTS,AND NON- accountant or a Federal,State or local gov-
- PROFIT ORGANIZATIONS emment audit organization,which meets the
rectly as a subrecipient.
5.Definitions."fhe ed�t'inlf[ons o-frcey general-standards-speerfied hi-generally-at-
terms used in this Circular are contained in Subpart A—General cepted government auditing standards
§_105 in the Attachment to this (GALAS). The term auditor does not
Sec. include internal auditors of non-profit
Circular.
6.Required Action.The specific require- — Purpose. organizations.
meets and responsibilities of Federal agen- _7_.105100 Definitions. Audit finding means deficiencies which
cies and non-Federal entities are set forth in Subpart B—Audits the auditor is required by §_510(a)to
the Attachment to this Circular.Federal requ report in the schedule of findings and ques-
agencies making awards to non-Federal en- —•200 Audit irements. boned costs. .
Thompson Publishing Group,Inc. August 1997 Tab 1100 • Page 3
•
¶1101
(b)Restriction on auditor preparing indi-
p p g (2)For Federal awards received as a summary schedule shall describe the
; rect cost proposals.An auditor who pre-. subrecipient,the name of the pass-through planned corrective action as well as any par-
pares the indirect cost proposal or cost entity and identifying number assigned by tial corrective action taken.
allocation plan may not also be selected to the pass-through entity shall be included. (3)When corrective action taken is sig-
perform the audit required by this part when (3)Provide total Federal awards ex- nificantly different from corrective action
the indirect costs recovered by the auditee pended for each individual Federal program previously reported in a corrective action plan
during the prior year exceeded$1 million. and the CFDA number or other identifying or in the Federal agency's or pass-through
This restriction applies to the base year used number when the CFDA information is not entity's management decision,the summary
in the preparation of the indirect cost pro- available. schedule shall provide an explanation. •
posal or cost allocation plan and any subse- (4)Include notes that describe the signify- (4)When the auditee believes the audit
quent years in which the resulting indirect - cant accounting policies used in preparing • findings are no longer valid or do not war-
cost agreement or cost allocation plan is the schedule. rant further action,the reasons for this posi-
used to recover costs.To minimize anydis- (5)To the extent practical,pass-through tion shall be described in the summary
ruption in existing contracts for audit serv- entities should identify in the schedule the schedule.A valid reason for considering an
ices,this paragraph applies to audits of total amount provided to subrecipients from audit fording as not warranting further action
fiscal years beginning after June 30, 1998: each Federal program. - is that all of the following have occurred:
(c) Use of Federal auditors. Federal audi- (6)Include,in either the schedule or a (i)Two years have passed since the audit
tors may perform all or part of the work re- note to the schedule a value of the Fed- report� you in which the finding occurred was — ----
quired under this part if they comply fully eral awards expended in the form of non- submitted to the Federal clearinghouse;
with the requirements of this part. cash assistance,the amount of insurance in (ii)The Federal agency or pass-through
§_310 Financial statements. effect during the year,and loans or loan entity is not currently following up with the
guarantees outstanding at year end.While auditee on the audit finding;and
(a)Financial statements.The auditee not required,it is preferable to present this (iii)A management decision was not
shall prepare financial statements that re- information in the schedule. issued.
fleet its financial position,results of opera- §—315 Audit findings follow-up. (c)Corrective action plan.At the •
dons or changes in net assets,and,where , - completion of the audit,the auditee shall
appropriate,cash flows for the fiscal year (a) General.The auditee is responsible prepare a corrective action plan to address
audited.The financial statements shall be for follow-up and corrective action on all each audit finding included in the current
for the same organizational unit and fiscal audit findings.As part of this responsibility, year auditor's reports.The corrective action
year that is chosen to meet the requirements the auditee shall prepare a summary sched- plan shall provide the name(s)of the contact
of this part.However,organization-wide fi- • ule of prior audit findings.•The auditee shall person(s)responsible for corrective action,
nancial statements may also include depart- also prepare a corrective action plan for cur- the corrective action planned, and the antici-
ments,agencies,and other organizational rent year audit findings.The summary pated completion date. If the auditee does
units that have separate audits in accordance schedule of prior audit findings and the cor- not agree with the audit findings or believes
with§_.500(a)and prepare separate fi- rective action plan shall include the refer- corrective action is not required,then the
nancial statements. . ence numbers the auditor assigns to audit corrective action plan shall include an ex-
(b)Schedule of expenditures of Federal findings under§_510(c).Since the planation and specific reasons.
awards.The auditee shall also prepare a - summary schedule may include audit find-
schedule of expenditures of Federal awards ings from multiple years,it shall include the §—•320 Report submission.
for the period covered by the auditee's fi- fiscal year in which the finding initially. (a)General.The audit shall be completed
nancial statements.While not required,the occurred.., • • • and the data collection form described in
auditee may choose to provide information (b)Summary schedule of prior audit find- paragraph(b)of this section and reporting
requested by Federal awarding agencies and ings.The summary schedule of prior audit package described in paragraph(c)of this
pass-through entities to make the schedule findings shall report the status of all audit section shall be submitted within the earlier
easier to use.For example,when a Federal • findings included in the prior audit's sched- of 30 days after receipt of the auditor's
program has multiple award years,the ....• : ule of findings and questioned costs relative report(s),or nine months after the end of the
auditee may list the amount of Federal • to Federal awards.The summary schedule • audit period,unless a longer period is
awards expended for each award year sepa- shall also include audit findings reported in agreed to in advance by the cognizant or
rately.At a minimum,the schedule shall: the prior audit's summary schedule of prior oversight agency for audit. (However,for
(1)List individual Federal programs by audit findings except audit findings listed as fiscal years beginning on or before June 30,
Federal agency.For Federal programs corrected in accordance with paragraph 1998,the audit shall be completed and the
included in achteter.otprngrams listindi- (bX(1)of thissection,ocnolnnger valid-or data-celleotien-form-and ..:_6 r,:__.,.6,;
vidual Federal programs within a cluster of not warranting further action in accordance shall be submitted within the earlier of 30
programs.For R&D,total Federal awards with paragraph(b)(4)of this section, - days after receipt of the auditor's report(s),
expended shall be shown either by individ- (1)When audit findings were fully cor- or 13 months after the end of the audit pe-
nal award or by.Federal agency and major rected,the summary schedule need only list riod.)Unless restricted by law or regulation,
subdivision within the Federal agency.For the audit findings and state that corrective the auditee shall make copies available for
example,the National Institutes of Health is action was taken. public inspection.
a major subdivision in the Department of (2)When audit findings were not cor- (b)Data Collection. (1)The auditee shall
/Health and Human Services. rected or were only partially corrected,the submit a data collection form which states
Thompson Publishing Group,Inc. August 1997 • Tab 1100 • Page 9
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