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/ 2003
/ October
/ Wednesday, October 29, 2003
[Federal Register: October 29, 2003 (Volume 68, Number 209)]
[Notices]
[Page 61681-61689]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr29oc03-45]
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DEPARTMENT OF THE INTERIOR
Fish and Wildlife Service
RIN 1018-AH69
U.S. Fish and Wildlife Service Manual Chapters on Audits
AGENCY: Fish and Wildlife Service, Interior.
ACTION: Notice and request for comments.
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SUMMARY: The U.S. Fish and Wildlife Service (Service) plans to
establish policy on State audits accomplished by its Division of
Federal Assistance by issuing U.S. Fish and Wildlife Service Manual
chapters on the subject. The Service is requesting comments and
suggestions on the chapters as described below.
DATES: Comments must be received by December 29, 2003.
ADDRESSES: Comments should be addressed to Kris E. LaMontagne, Chief,
Division of Federal Assistance, Attn: Audit Chapters, U.S. Fish and
Wildlife Service, Federal Assistance, MBSP 4020, 4401 N. Fairfax Drive, Arlington, VA 22203. Send e-mail comments to Fw9_Federal_Aid@fsw.gov,
with ``Audit Chapter Comment'' in the subject line.
FOR FURTHER INFORMATION CONTACT: Doug Alcorn, Region 7 Chief, Division
of Federal Assistance, U.S. Fish and Wildlife Service, Telephone: (907)
786-3545.
SUPPLEMENTARY INFORMATION:
Background
Through the Federal Assistance in Sport Fish and Wildlife
Restoration Program, the Service disburses funds to States in the form
of grants to restore and manage the Nation's fish and wildlife
resources. The States use the funds to conduct research, surveys, and
management; purchase and restore habitat; operate fish hatcheries;
build boat access sites; and provide education, outreach, and
communications. Generally our State partners are the 50 States, the
District of Columbia, the Commonwealths of Puerto Rico and the Northern
Mariana Islands, Guam, the U.S. Virgin Islands, and American Samoa.
The Program is authorized by the Federal Assistance in Sport Fish
Restoration Act, 16 U.S.C. 777 et seq., and the Federal Assistance in
Wildlife Restoration Act, 16 U.S.C. 669 et seq. The Program's
regulations can be found in Title 50, Code of Federal Regulations, Part
80, ``Administrative Requirements, Federal Assistance in Fish and
Federal Assistance in Wildlife Restoration Acts''; title 43, Code of
Federal Regulations, part 12, ``Administrative and Cost Principles for
Assistance Program''; and other applicable regulations. Various Office
of Management and Budget (OMB) circulars and guidance in the form of
Service policy also apply to administration of the program.
Funds for the Program are derived from excise and import taxes on
fishing equipment, firearms, archery equipment, and certain motorboat
fuels paid into the Sport Fish Restoration Account or the Federal
Assistance to Wildlife Restoration Fund. The manufacturer or U.S.
Customs (on imports) collects these taxes and pays them to the U.S.
Department of the Treasury, which transfers the money to the Service
for distribution to the States.
Periodically the Service conducts audits of our State partners,
testing for compliance with applicable Acts, regulations, accounting
principles, and Service policy. In March 2000, the Service Director
established the Federal Assistance Audit Policy Implementation Team
(FAAPIT) by directing Service staff representing each Service Region
and the Washington Headquarters Office to collaboratively develop
policies for conducting audits of grantees of the Federal Assistance in
Sport Fish and Wildlife Restoration Program. The FAAPIT immediately
engaged the States through the International Association of Fish and
Wildlife Agencies' (IAFWA) Trust Fund Committee. The Federal Assistance
Coordinator for the State of Wyoming participated on the FAAPIT as a
representative of the States throughout the policy development process.
The policies were designed as six separate chapters to be contained in
the Fish and Wildlife Service Manual (417 FW 1-6). Partners, including
States and other Federal Assistance grantees, participated by
submitting written suggestions for incorporation in early drafts of
these audit chapters. The partners submitted these written suggestions
through their Federal Assistance Coordinators and their respective Fish
and Game Agency Directors. The purpose of the proposed chapters set
forth below in this document is to clarify the processes and guidelines
for conducting an audit, from beginning through closeout of the audit
process and resolution of any findings or other issues.
We published proposed chapters on conducting State audits under the
Federal Assistance program in the December 14, 2001, Federal Register
(66 FR 64845). We solicited comments until February 12, 2002. During
the public comment period, we received numerous comments. Eighteen
State agencies and the IAFWA responded to the Federal Register
publication by providing written comments. The Service responded to
each comment and incorporated changes in the draft chapters where
feasible. In fall 2002 a Service Director-appointed/invited Task Force
of State and Service staff made recommendations concerning the issues
addressed by the revised 417 FW 1-6 document, and these comments were
incorporated once again. The following Chapters (417 FW 1-6) reflect
the input of the FAAPIT and partners over a 3-year period. Since the
changes made were so extensive, we are now publishing revised proposed
chapters for public comment.
We invite comments on all chapters. Comments are welcome regarding
completeness of the content of material in chapters; clarity and
understandability of language; presence of any burden placed on any
Division of the Service, the Department of the Interior, or a State
partner; or any other aspect of these documents. Comments must be
written, but e-mailed comments are acceptable. The administrative
record for these chapters are available for viewing, by appointment
only, Monday through Friday, 9:00 a.m. to 3:00 p.m., in the Division of
Federal Assistance, U.S. Fish and Wildlife Service, 4401 North Fairfax
Drive, Arlington, VA 22203.
The draft chapters are as follows:
Audits--Part 417 Federal Assistance Audits
Chapter 1, Policy and Responsibilities for Grantee Audits, Part 417
Fish and Wildlife Service Manual (417 FW 1)
1.1 What is the purpose of this chapter? This chapter establishes
policy and responsibilities for grantee audits, defines terms
associated with audits, and provides an overview of the audit process.
Other chapters in Part 417 establish policy and procedures for audit
planning, conducting and reporting, resolution, and appeals.
1.2 To what program does this Part apply? This Part applies to
audits of grantees who receive grants through the Federal Assistance
Program.
1.3 What authorities govern the conduct of grantee audits?
A. Wildlife and Sport Fish Restoration Programs Improvement Act of
2000, Pub. L. 106-408, 16 U.S.C. 669 et seq., 16 U.S.C. 777 et seq.
B. 43 CFR 12, Uniform Administrative Requirements for Grants and
Cooperative Agreements to State and Local Governments.
C. 50 CFR 80, Administrative Requirements, Federal Assistance in
[[Page 61682]]
Sport Fish and Federal Assistance in Wildlife Restoration Acts.
D. 360 Departmental Manual (Departmental Audits).
E. 361 Departmental Manual (Audit Followup).
F. 415 Fish and Wildlife Service Manual (Departmental Audits).
G. Government Auditing Standards (Yellow Book).
H. OMB Circular A-50, Audit Followup.
I. OMB Circular A-87, Cost Principles for State, Local, and Indian
Tribal Governments.
J. OMB Circular A-133, Audits of States, Local Governments, and
Non-Profit Organizations.
K. OMB Circular A-102, Grants and Cooperative Agreements with
States and Local Governments.
1.4 What is the Service's policy regarding grantee audits? We will:
A. Audit each grantee once in each 5-year period as specified in
the Wildlife and Sport Fish Restoration Programs Improvement Act of
2000. The audit period will cover revenues and expenditures associated
with protected license fees and grant funds during the two most
recently completed State fiscal years (SFYs). This 2-year period is a
sample of the 5-year period specified in the Improvement Act to achieve
audits that are efficient and cost effective. Factors affecting the
selection of the two most recently completed SFYs may be, but are not
limited to, completion of the Single Audit, completion and submission
of final Financial Status Reports (SF-269s), changes to the accounting
system, or the introduction and use of new accounting software. The
auditor should confer with the Regional Federal Assistance Office and
the grantee to determine the feasibility of auditing the two most
recent SFYs. The Regional Federal Assistance Office will formally
approve the two SFYs to be audited.
This 2-year period applies to the audit period itself and does not
eliminate Service responsibilities for general oversight of the Federal
Aid program outside of that timeframe. The auditor may use previous
audits or other information from outside the audit period as reference
to improve the effectiveness and efficiency of the audit.
All reports will be limited to addressing the 2-year audit period
unless there is some extraordinary finding. To be considered
extraordinary, a finding must meet the threshold of: (a) Fraud: (b)
direct and material illegal acts; or (c) noncompliance that could
result in exclusion from further participation. With the exception of a
fraud investigation, expanding the audit period to investigate
extraordinary findings requires the express written approval of the
Director. Justification for requesting an expanded audit period must
address the elements of criteria, condition, and effect (measure of
consequences) of the finding. The audit period may be expanded to
include all unaudited Federal funds and license fee revenues.
B. Provide adequate oversight and financial resources to ensure
timely audit completion.
C. Cooperate and coordinate fully with grantees, auditors, the
Office of Inspector General (OIG), and Office of Financial Management
(PFM).
1.5 What are the objectives of the Federal Assistance Program
grantee audit? The Federal Assistance Audit Program supplements Single
Audit Act audits performed according to the requirements of OMB
Circular A-133 (see 417 FW 6). The objectives of Federal Assistance
grantee audits are to:
A. Promote economy, efficiency, and effectiveness in administration
of programs and operations.
B. Aid in deterring and detecting of fraud and abuse in programs
and operations.
C. Assess financial integrity, accountability, and financial
controls of the Federal Assistance Program in accordance with generally
accepted accounting principles.
D. Monitor compliance with applicable Federal laws, rules, and
regulations.
1.6 Who is responsible for administering the Federal Assistance
Audit Program?
A. The Director will:
(1) Oversee the Federal Assistance Audit Program.
(2) Make the final decision on internal Service disagreements
associated with resolving audit findings and preparing Corrective
Action Plans (CAPs).
(3) Make the final decision on all grantee appeals to the Service.
(4) Respond to the Department of the Interior, Office of Hearings
and Appeals.
B. Regional Directors will:
(1) Ensure that Federal Assistance Program staff receive the
training necessary to oversee audits.
(2) Provide information to the auditor on Region-specific issues
proposed for audit.
(3) Provide guidance and interpret laws, rules, regulations, and
policies for the auditor during an audit.
(4) Promptly notify the grantee in writing of significant changes
in audit scope, such as a change in the period being audited. The
notification will include the reason for the change.
(5) Work with the grantee and auditor throughout the audit to
resolve issues as they arise and to identify those issues with
potential national implications.
(6) Determine to sustain or reject the auditor's findings and
recommendations in accordance with applicable laws, regulations, and
policies.
(7) Negotiate with grantees to develop corrective actions to
resolve audit findings. Approve, distribute, and monitor implementation
of the CAP.
(8) Brief the Director when there is a disagreement between the
Regional Director and the Assistant Director--Wildlife and Sport Fish
Restoration on the CAP.
(9) Request closeout of the audit when the grantee has resolved all
findings.
(10) Retain the final audit report, CAP, resolutions, and appeals
through the completion of the succeeding audit of the grantee.
(11) Notify the grantees of the 5-year schedule of audits.
(12) Address written complaints from grantees regarding the conduct
or scope of an audit.
C. The Assistant Director--Wildlife and Sport Fish Restoration
will:
(1) Ensure consistent interpretation and application of rules,
regulations, and laws concerning the Federal Assistance Audit Program.
(2) Establish the national audit schedule pursuant to the Wildlife
and Sport Fish Restoration Programs Improvement Act of 2000.
(3) Coordinate Washington Office review of the CAP prior to
signature by the Regional Director.
(4) Brief the Director when there is a disagreement with the
Regional Director on the CAP.
(5) Evaluate the Federal Assistance Audit Program for efficiency,
timeliness, and effectiveness prior to initiating each national audit
cycle. The Assistant Director consults with States and Regional
Directors to produce a written report for the Director at least once
every 5 years. The report identifies issues and makes recommendations
for improving the Audit Program.
D. The Chief, Division of Federal Assistance (Washington Office),
will:
(1) Advise the Assistant Director--Wildlife and Sport Fish
Restoration on scheduling of grantee audits.
(2) Coordinate audits and provide for an independent audit of
grantees. Serve as a point of contact for Service staff and the
auditor.
(3) Require that audits are conducted in accordance with generally
accepted Government Auditing Standards and Federal policies,
regulations, and laws.
(4) Identify national audit training needs and make training
available. Ensure that appropriate Washington Office Federal Assistance
Program staff
[[Page 61683]]
receives the training necessary to oversee audits. Provide the auditor
with orientation in Sport Fish and Wildlife Restoration program
administrative processes, policies, and procedures.
(5) Establish the objectives of the audit of the Federal Assistance
Program grantees.
(6) Develop and maintain the Audit Guide.
(7) Ensure the auditor adheres to the Audit Guide.
(8) Summarize and disseminate common findings from ongoing audits
and their resolutions, without breaching the confidentiality of the
audit process. Information will be provided on a regularly scheduled
basis.
(9) Provide technical assistance on audit issues to the Regional
Office staff and the Assistant Director--Wildlife and Sport Fish
Restoration prior to and during the development of the CAP.
(10) Coordinate with the Chief, Division of Policy and Directives
Management, and the OIG to determine appropriate means of responding to
audit-related Freedom of Information Act (FOIA) requests and for
distributing final audit reports and final CAPs.
E. The Chief, Division of Policy and Directives Management, will:
(1) Oversee activities of the Service Audit Liaison Officer, who,
in turn, serves as liaison to PFM and OIG regarding Federal Assistance
grantee audit followup as described in 417 FW 4.
(2) Advise Service officials on audit liaison matters.
(3) Track the implementation of audit recommendations and report to
the Directorate and PFM on grantee audit followup.
1.7 Who maintains audit resolution files? The Regional Director is
responsible for maintaining audit resolution files through the
completion of the succeeding audit of the grantee. The office or Region
that administers the grants being audited will maintain the following
documents in the audit resolution file:
A. Audit resolution correspondence, incoming and outgoing.
B. OIG final audit report.
C. Approved CAP for audit findings.
D. Documentation provided by the grantee and used by the Regional
Director to verify that the grantee resolved each finding or
implemented the auditor's recommendation.
E. Documentation that the audit has been officially closed out.
1.8 What are the definitions for terms used in this Part?
A. Appeal. A deliberative process that the grantee initiates when
he/she does not agree with the Service's determinations, corrective
actions, or the resolutions contained in the CAP.
B. Audit. Examination of Federal Assistance Program grantees
conducted by the Department of the Interior, OIG, other Federal
agencies, or independent public accountants for compliance with
applicable Acts, regulations, accounting principles, and Service
policy.
(1) Audit Finding. Questioned costs, compliance issues, and other
matters identified in the audit report.
(2) Audit Recommendation. Actions proposed by the auditor to
address audit findings.
C. Audit Guide. A document prepared by the auditor in consultation
with the Chief, Division of Federal Assistance (Washington Office). The
Chief will consult with the Regional Director(s) and grantee(s) as
necessary. This guide provides the information, background, and general
guidelines necessary to conduct audits. It will be available to all
parties.
D. Audit Reports
(1) Draft Audit Report. The report that is prepared by the auditor
after the audit exit conference and provided to the Service and the
grantee for official comments.
(2) Final Audit Report. The auditor's report issued after the
official comment period has expired. It includes the auditor's findings
and recommendations, comments received on the draft audit report, and
the auditor's response.
E. Auditor. A public accountant or a Federal, State, or local
government audit organization that meets the general standards
specified in Generally Accepted Government Auditing Standards.
F. Corrective Action. Specific action(s) to resolve an audit
finding in a manner consistent with the Service determination.
G. Corrective Action Plan. A plan prepared by the Service in
consultation with the grantee for addressing all audit findings and
implementing sustained recommendations contained in audit reports. At a
minimum, it contains four components: Auditor's Findings and
Recommendations, Service Determination, Corrective Action, and
Resolution.
H. Engagement Letter. The official notification of a pending audit
from the auditor to the grantee, including a request for information.
I. Entrance Conference. The meeting involving the auditor, the
Service, the grantee, and others, if needed, that officially begins the
audit fieldwork.
J. Exit Conference. The optional meeting at the conclusion of the
fieldwork, involving the auditor, the Service, the grantee, and others,
to review the preliminary results of the audit.
K. Federal Assistance Program. A Program that administers the
responsibilities of the Secretary of the Interior under the Federal
Assistance in Sport Fish Restoration Act, Federal Assistance in
Wildlife Restoration Act, Clean Vessel Act, Coastal Wetlands Act, the
Partnerships for Wildlife Act, and other Acts that establish grant
programs. The Service's Division of Federal Assistance fulfills these
responsibilities.
L. Fieldwork. Work that the auditor performs between the entrance
and exit conference.
M. Final Action. The completion of all actions, including
documentation, necessary to implement a specific audit recommendation
and resolve an audit finding.
N. Grantee. The entity to which the Service awards a grant and who
is accountable for use of the Federal funds provided.
O. Office of Financial Management (PFM). The Department of the
Interior organization under the Assistant Secretary--Policy,
Management, and Budget, that tracks audit recommendations to final
action.
P. Office of Hearings and Appeals. The Department of the Interior
organization responsible for disposition of grantee appeals to the
Secretary of the Interior.
Q. Office of Inspector General (OIG). The Department of the
Interior organization responsible for conducting, supervising, and
coordinating audits, evaluations, investigations, and other activities
relating to programs and operations of the Department.
R. Planning. A dynamic process involving the auditor, the Service,
and grantees, that continues throughout the audit and which includes
identifying the scope of the audit, the audit schedule, and milestones;
who will conduct the audit; points of contact; logistical requirements;
issues of potential concern; and the detailed steps for conducting the
audit.
S. Resolution. A process to address and resolve each finding and
recommendation in the audit report.
T. Scope. The depth and coverage of work conducted to accomplish
the audit objectives. The scope of the audit includes the financial and
program elements, time period, and locations to be covered by the
audit. Scope is set by the auditor, who should exercise due
professional care, sound judgment, and consideration of the nature and
character of the engagement.
U. Service Audit Liaison Officer. The Washington Office
representative who
[[Page 61684]]
serves as the point of contact for followup activities pertaining to
grantee audits.
V. Service Determination. The Service decision to sustain (accept)
or not sustain (reject) the auditor's finding and recommendation.
W. Single Audit Report. An audit of a grantee completed in
accordance with the requirements of the Single Audit Act of 1984, as
amended, and OMB Circular A-133. These audits are separate from Federal
Assistance Program specific audits (grantee audits).
X. We/Us. As used throughout this Part, the terms ``we'' and ``us''
refer to the Fish and Wildlife Service.
1.9 What phases are included in a Federal Assistance Program
grantee audit?
A. Planning (417 FW 2). The auditor, in consultation with the
Service and the grantee, identifies programmatic and financial elements
to be audited, establishes the period to be audited, identifies issues
of potential concern, and ensures that the audit meets Government
standards. The planning phase helps to ensure a nationally consistent,
effective, and timely audit process. Audit planning establishes the
audit schedule, identifies who will conduct the audit, identifies
point(s) of contact, sets milestones, and describes logistical
requirements.
B. Conducting and Reporting (417 FW 3). The audit conducting and
reporting phase helps to ensure independent examination of grantees
consistent with Government auditing standards.
C. Audit Resolution (417 FW 4). The audit resolution phase ensures
that we track and resolve all findings and recommendations in a timely
and efficient manner.
D. Appeals (417 FW 5). The appeals process allows a grantee to
appeal Service determinations, corrective actions, or resolutions.
E. Single Audit Act Audits (417 FW 6). Policy for resolving
findings from audits conducted under the Single Audit Act.
Chapter 2, Planning (417 FW 2)
2.1 What is the purpose of this chapter? This chapter describes
audit planning. See 417 FW 1 for authorities, responsibilities, and
definitions. Other chapters in this Part establish policy and
procedures for audit conducting and reporting, resolution, and appeals.
2.2 What is audit planning and why do it? During the audit planning
phase, the auditor, in conjunction with the Service and the grantee,
identifies the scope of the audit, the audit schedule and milestones,
the personnel who will conduct the audit, points of contact, logistical
requirements, issues of potential concern, and the detailed steps for
conducting the audit. The scope of the audit includes the financial and
program elements, time period, and locations to be covered by the
audit. Audit planning helps to ensure that we have a nationally
consistent, effective, and timely audit process.
2.3 What are the key coordination steps in audit planning?
A. Engagement Letter. The auditor is responsible for notifying a
grantee of a pending audit. The auditor sends an engagement letter to
the grantee, with a copy to the Regional Director, approximately 90
calendar days, or as negotiated with the grantee, prior to the audit
entrance conference. This letter informs the grantee of the audit
objectives, the audit period, the key program elements being audited,
the information and documents the grantee must make available, and the
logistical needs for conducting the fieldwork.
B. Grantee's initial reply to the Auditor's engagement letter. The
grantee will respond to the auditor's engagement letter within 45
calendar days after receipt, and provide available information. The
grantee acknowledges the auditor's engagement letter by providing a
written response, including as much requested data as is practical at
that time. The grantee notifies the auditor of any information that is
not available and estimates the date when the information will be
available or explains why it cannot be provided. Auditors should review
data prior to arriving on site in order to ensure a more timely and
efficient onsite audit with minimal disruption of the grantee's normal
operations.
C. Pre-Audit Coordination. The auditor schedules a pre-audit
coordination meeting with the Regional Director and regional Federal
Assistance staff. The purposes of the meeting are for the auditor to
become familiar with grants that were active during the audit period
and for the Service to discuss specific concerns. The regional Federal
Assistance staff may solicit grantee input prior to this meeting.
D. Coordination with State Auditor. The auditor contacts the audit
agency or group that performed the statewide audit or agency-specific
audit to obtain access to audit work papers. The auditor reviews prior
audits of the grantee's program to aid in identifying issues to be
evaluated, obtain a general understanding of the grantee's accounting
and internal control systems, and avoid duplication of effort.
E. Auditor review of past audit findings. Using Government Auditing
Standards, the auditor is required to review corrective actions from
prior audits to determine if the grantee has implemented them or if
additional actions are needed.
2.4 What could the scope of an audit include? The scope of an audit
may include one or more of the following components:
A. A financial compliance component to determine if:
(1) A grantee properly conducts financial operations.
(2) Financial reports are submitted timely in accordance with
established due dates and conform with generally accepted accounting
principles.
(3) Operations comply with applicable laws and regulations.
(4) Expenditures claimed by the grantee were eligible, approved,
allowable, and allocable for costs necessary to accomplish the
objectives in the approved grant.
B. A component to determine whether or not the grantee accomplished
the work or objectives approved in the grant.
C. An economy and efficiency component to determine whether or not
the grantee efficiently and economically managed resources; e.g.,
personnel, property, space.
2.5 Who determines the scope of an audit? The auditor determines
the scope of the audit. The auditor consults with the grantee and the
Service, and supplements and builds upon other audits of the grantee,
to set the scope of the audit and identify the depth and coverage of
the audit work. Reports issued by the OIG will address only the initial
2-year period unless there is some extraordinary finding. This 2-year
period applies to the audit period itself and does not eliminate
Service responsibilities for general oversight of the Federal
Assistance program outside of that timeframe. The auditor may use
previous audits or other information from outside the audit period as
reference to improve the effectiveness and efficiency of the audit.
2.6 Will the audit be limited to a 2-year period? All reports will
be limited to addressing the 2-year audit period unless there is some
extraordinary finding. To be considered extraordinary, a finding must
meet the threshold of: (a) Fraud: (b) direct and material illegal acts;
or (c) noncompliance that could result in exclusion from further
participation. With the exception of a fraud investigation, expanding
the audit period to investigate extraordinary findings requires the
express written approval of the Director. Justification for requesting
an expanded audit period must address the elements of criteria,
condition, and effect (measure of
[[Page 61685]]
consequences) of the finding. The audit period may be expanded to
include all unaudited Federal funds and license fee revenues.
2.7 Will the grantee be notified of an expanded audit? Yes. The
Regional Director promptly notifies the grantee in writing of a change
in the period being audited. The notification will include the reason
for the change.
2.8 Can a grantee appeal the scope of an audit? No. An audit is an
independent examination of the grantee's Federal Assistance Program.
However, the grantee may contact the Regional Director if the grantee
has concern about the programs or activities being audited that have no
relation to the Federal Assistance program.
Chapter 3, Conducting and Reporting on Grantee Audits (417 FW 3)
3.1 What is the purpose of this chapter? This chapter provides
procedures for conducting and reporting on audits of Federal Assistance
Program grantees. See 417 FW 1 for authorities, responsibilities, and
definitions. Other chapters in this Part establish policy and
procedures for audit planning, resolution, and appeals.
3.2 What is the objective of the conducting and reporting phase?
The objective of the conducting and reporting phase is to ensure that
independent examination of grantees is consistent with Government
auditing standards. This examination results in a final audit report
issued by the OIG.
3.3 What steps does the conducting and reporting phase involve? The
conducting and reporting phase involves the following steps:
A. Audit Entrance Conference. This meeting marks the official
beginning of the fieldwork.
B. Fieldwork. Fieldwork usually takes 3 to 4 months to complete,
including site visits. The auditor, the grantee, and the Regional
Director communicate regularly to resolve potential audit findings and
recommendations before the auditor prepares the draft audit report.
C. Compilations of Findings and Recommendations. Prior to the exit
conference, the auditor will provide the grantee and the Service with a
compilation of the findings and recommendations that were developed
during the audit and that will be used as the basis for preparing the
draft audit report.
D. Audit Exit Conference. After providing the compilation of
findings and recommendations for review, the auditor schedules an audit
exit conference with the Regional Director and the grantee. This
conference provides an opportunity for the grantee and Service
representatives to ask for or provide further clarification as well as
to address any other concerns. If significant changes are made to the
findings and recommendations on the basis of discussions at the exit
conference or as a result of additional audit work after the exit
conference, the auditor will provide the revised findings and
recommendations to the grantee and the Service, with a request for
comments, prior to preparing the draft audit report. The completion of
the audit exit conference marks the completion of the fieldwork.
E. Draft Audit Report. After the exit conference, the auditor will
provide a draft audit report to the Service and the grantee, with a
request for written comments within 30 days. The grantee must provide
comments to the Regional Director for forwarding to the auditor. The
grantee can request additional review time, with justification, in
writing to the Regional Director.
F. Final Audit Report. The final audit report is issued by OIG to
the Director, and includes both the grantee's response and the
auditor's reply.
3.4 What is an audit entrance conference? The auditor schedules
this conference in consultation with the grantee and the Regional
Director to mark the official beginning of the fieldwork. Participants
include the auditor and representatives from the grantee and the
Region. The auditor will explain the audit objectives and process,
address logistical needs, establish a tentative schedule, and answer
questions.
3.5 Who provides technical guidance to the auditor on
interpretation and application of Federal Assistance Program rules and
regulations? The Regional Director provides routine guidance and
interprets laws, rules, regulations, and policies for the auditor
during the conduct of the audit. The Assistant Director--Wildlife and
Sport Fish Restoration ensures consistent interpretation and
application of rules, regulations, and laws nationwide.
3.6 Will the auditor issue status reports? Yes. During the
fieldwork, the auditor provides monthly status reports, or more
frequently as may be specified during the entrance conference, to the
Regional Director and the Chief, Division of Federal Assistance
(Washington Office), and to the grantee, unless the grantee advises
otherwise. The status report contains a brief description of
preliminary findings and how the audit is progressing.
3.7 Is the Service required to share monthly status reports? No.
The auditor's monthly status reports are proprietary, and we will share
these reports with the grantee only.
3.8 Will the auditor consult with the Service on potential findings
while the audit is in progress? Yes. The auditor must report all
potential findings to the grantee, the Regional Director, and the
Assistant Director--Wildlife and Sport Fish Restoration as soon as
possible. However, in the case of illegal activity or suspected fraud,
the auditor must immediately report such findings to the OIG--Division
of Investigations without notice to the Service or grantee.
3.9 How does the Service address major issues identified during the
audit? If the Regional Director or the Chief, Division of Federal
Assistance (Washington Office), has a concern about potential findings
by the auditor, he/she contacts the Assistant Director, the auditor,
and the grantee to deal with the issue(s) as soon as possible. If the
Regional Director or the Chief believes that an issue is of national
concern, he/she notifies the Assistant Director--Wildlife and Sport
Fish Restoration. The Assistant Director determines the appropriate
action for national application and issue resolution and issues written
guidance to the Regional Directors.
3.10 Can audit findings be resolved while the field audit is still
in progress? Yes. When practical and feasible, we work with grantees to
resolve audit findings while the auditor is still on site so that he/
she can verify and document the resolution in audit work papers and
report the resolution in the final audit report. The auditor must
document all reportable conditions, including those resolved during the
audit, to meet Government Auditing Standards. Upon written request to
the auditor, the Service and the grantee will be provided copies of the
auditor's working papers that are needed to fully understand and
resolve the audit findings and recommendations.
3.11 Will the Service and the grantee have an opportunity to review
findings and recommendations prior to the exit conference? Yes. Copies
of findings and recommendations will be provided to the Service and
grantee for comment as they are developed throughout the audit
fieldwork phase. The findings and recommendations are subject to
revision based on any comments received from the Service or the
grantee. The findings and recommendations provide the basis for the
draft audit report.
3.12 Is an audit exit conference required and, if so, when does it
occur? No, is it not required. An audit exit conference will be
conducted at the option of the State. The auditor
[[Page 61686]]
schedules the audit exit conference with the Service and the grantee,
to occur on a mutually agreeable date. This conference is an
opportunity for the grantee and the Service to request or provide
further clarification on the potential findings and to address any
other concerns relating to the conduct of the audit. Participants
include the auditor and representatives of the Service and the grantee.
3.13 Can audit findings change as a result of the exit conference?
Yes. The auditor takes information received during the exit conference
under advisement. The auditor may modify the findings or
recommendations before preparing the draft audit report.
3.14 Will the grantee and the Service have an opportunity to review
and respond to audit findings in the draft audit report? Yes.
A. After receipt of the draft audit report, the grantee has 30
calendar days to:
(1) Concur with the audit findings and recommendations;
(2) Offer clarifying language for incorporation into the report; or
(3) Disagree with audit findings or recommendations, and provide
additional information, if appropriate, to support the grantee's
position on specific audit findings.
B. The grantee may ask the Regional Director for additional review
time. This written request must include supporting justification. The
Regional Director responds in writing to the grantee's request and
instructs the auditor and the grantee accordingly.
C. The auditor will summarize the grantee's response in the final
report and include the complete text of the grantee's response as an
attachment.
3.15 Will the auditor respond to the grantee's written comments on
draft audit report findings and recommendations? Yes. The auditor
responds to the grantee's comments in the final audit report.
3.16 Who issues the final audit report, and to whom is it issued?
The OIG issues the final audit report to the Service Director, with a
copy to the Chief, Division of Federal Assistance and the Assistant
Director--Wildlife and Sports Fish Restoration. The OIG also sends
copies of the report to the appropriate Regional Director and the
Service Audit Liaison Officer. The Chief, Division of Federal
Assistance (Washington Office), distributes informational copies to all
other Regional Directors.
3.17 Who provides the final audit report to the grantee? The
Regional Director immediately transmits a copy of the final audit
report to the grantee.
3.18 Who can distribute the final audit report to the public? The
OIG originates the final audit report and is responsible for
distribution per 43 CFR 2.15. The final audit report is available for
distribution to the public by the OIG at the time it is issued.
3.19 Will final audit reports appear on the Internet? As the
``office of record'', the OIG makes the decision to post final audit
reports on the Internet in accordance with Departmental regulations (43
CFR 2.15). They will post final audit reports after appropriate review
and as time allows. Requests for copies of final audit reports not
found on the OIG's Internet site should be directed to the FOIA
Officer, Office of the Inspector General.
3.20 Can a grantee register a formal complaint regarding the
conduct of the audit? Yes. A grantee may register a written complaint
with the Regional Director at any point during the audit.
Chapter 4, Audit Resolution (417 FW 4)
4.1 What is the purpose of this chapter? This chapter establishes
policy and procedures for tracking and resolving findings and
implementing recommendations from audits of Federal Assistance Program
grantees. See 417 FW 1 for authorities, responsibilities, and
definitions. Other chapters in this Part establish policy and
procedures for audit planning, conducting and reporting, and appeals.
4.2 When does audit resolution begin? The formal audit resolution
process begins on the date the OIG issues the final audit report per
361 DM. However, the Regional Director will work with the grantee while
the audit is in progress to resolve issues that the auditor identifies.
Exhibit 1 provides the maximum timeframes for each phase of the audit
resolution process.
4.3 Who prepares the CAP? The Regional Director and the grantee
negotiate the terms of the CAP through written and oral discussions of
the auditor's findings and recommendations, the grantee's comments, the
auditor's response, and the Service's determination. The Regional
Chief, Division of Federal Assistance, in coordination with the grantee
and the Chief, Division of Federal Assistance (Washington Office),
prepares the CAP for the Regional Director's signature.
4.4 How much time does the Service have to prepare a CAP? The OIG
must receive the CAP not later than 90 calendar days from the date the
OIG issued the final audit report.
A. The Regional Director has 45 calendar days to prepare the CAP
and submit it to the Assistant Director--Wildlife and Sport Fish
Restoration, attention: Division of Federal Assistance (Washington
Office).
B. The Assistant Director--Wildlife and Sport Fish Restoration has
30 calendar days to review the CAP, concur, and return to the Regional
Director.
C. The Regional Director has 15 calendar days to approve the CAP
and forward it to the OIG.
D. If the Regional Director and the Assistant Director--Wildlife
and Sport Fish Restoration do not concur with the CAP, the matter is
referred to the Director and timeframes are as indicated in Exhibit 1.
4.5 Can the Service request additional time to prepare the CAP? If
the Assistant Director and Regional Director cannot resolve their
differences, the Director will make the final decision. The Assistant
Director may request a 30-calendar-day extension from the OIG if
needed.
4.6 What are the content and format for a CAP?
A. A cover page that clearly identifies the grantee audited, the
years audited, and the report number. Obtain this information from the
title of the OIG's final audit report.
B. The CAP addresses all audit findings and recommendations that
the OIG identifies in the final audit report. The CAP contains, at a
minimum:
(1) Auditor's Findings and Recommendations. The OIG identifies
findings and recommendations that we must address in the CAP.
(2) Service Determination. The Service sustains (accepts) or does
not sustain (rejects) each finding and recommendation. Sustained
recommendations from the final audit report must result in planned
corrective actions. If the Regional Director does not sustain an audit
finding, he or she explains the basis, including legal citations, for
that determination. The CAP addresses both sustained and nonsustained
findings.
(3) Corrective Action. This component identifies specific
corrective action(s) to resolve the finding consistent with the Service
Determination. It specifies necessary actions, target dates, and the
person responsible for carrying out each action. It also specifies how
the grantee should implement the corrective actions to resolve the
issues.
(4) Resolution. This component describes documentation that we
require of the grantee to verify implementation of the corrective
action(s).
4.7 Who must review and concur with the CAP? The Assistant
Director--Wildlife and Sport Fish Restoration will
[[Page 61687]]
review the draft CAP and decide whether to concur or not to concur
within 30 calendar days from the date the Region forwards the CAP to
the Washington Office.
4.8 What happens if the Assistant Director does not concur with the
Region's draft CAP? The Assistant Director will work with the Regional
Director to resolve any disagreements with the CAP. If they cannot
resolve their differences, the Director will make the final decision.
The Assistant Director may request a 30-calendar-day extension from the
OIG if needed.
4.9 When is the CAP reviewed at the Department level? The
Department reviews the CAP when it is not approved by the Regional
Director within 90-120 calendar days. PFM reviews all CAP resolutions
placed in tracking. If PFM does not concur with all CAP resolutions,
PFM will notify the Service. The CAP may be returned to the Regional
Director for revision in consultation with the grantee. PFM tracks
resolution of all audit recommendations.
4.10 Are all audit recommendations tracked? Yes. The Regional
Director tracks all audit recommendations listed in the CAP and reports
to the Assistant Director annually on progress.
A. When OIG receives the CAP within 90-120 calendar days, PFM
tracks only the audit recommendations that are not resolved or
implemented.
B. When OIG does not receive the CAP within 90-120 calendar days,
PFM tracks all audit recommendations.
4.11 Who forwards the CAP to the OIG? Within 15 calendar days of
the Washington Office concurrence, the Regional Director approves and
immediately forwards the CAP to:
A. OIG, and
B. The Grantee, for implementation. The Regional Director will
provide a copy to the Assistant Director--Wildlife and Sport Fish
Restoration. The date the Regional Director approves the CAP starts the
21-day appeal window described in 417 FW 5.
4.12 What happens if the OIG does not concur with one or more of
the resolutions in the CAP? The OIG forwards the CAP to PFM. PFM will
instruct the Regional Director to correct the CAP.
4.13 How much time does the grantee have to implement the CAP? The
corrective action for each finding has a specific deadline as
negotiated during development of the CAP. A grantee may request
additional time from the Regional Director. The request must be in
writing and justify the time requested. The Regional Director consults
with the Chief, Division of Federal Assistance (Washington Office), as
needed, and responds in writing to the grantee within 10 working days
of receipt of the grantee's request. The Regional Director notifies the
Chief, Federal Assistance (Washington Office) of whether the Regional
Director concurs or not, and the Chief of Federal Assistance notifies
the Audit Liaison Officer of the change.
4.14 Who monitors implementation of the CAP? The Regional Director
monitors, tracks, and documents implementation of the CAP and keeps the
Director, through the Chief, Division of Policy and Directives
Management, informed of implementation progress.
4.15 Who can distribute the CAP to the public? The Regional
Director originates the CAP and makes it available to the public upon
request, but only after the CAP has been sent to the OIG and the
grantee has received a copy. A grantee may release a copy of the CAP at
his or her discretion.
4.16 Will the CAP be published on the Internet? The Chief, Division
of Federal Assistance (Washington Office) will coordinate with the
Chief, Division of Policy and Directives Management, and the OIG to
determine if posting a specifically requested document on the Internet
is appropriate. If the Service receives three or more requests from the
public for a specific CAP, Department of the Interior guidance is that
the Service make that CAP available on the Internet per the Freedom of
Information Act.
4.17 How can a final CAP be modified? Only the Director or the
Secretary may modify the final CAP as the result of an appeal completed
in accordance with 417 FW 5 or 50 CFR 80.7, except that deadlines for
implementation of corrective actions may be changed upon written
approval by the Regional Director in accordance with paragraph 4.13 and
after consultation with the Chief, Division of Federal Assistance
(Washington Office), as needed. If conditions change for a grantee that
affect the grantee's ability to implement the CAP, as agreed to, the
grantee may petition the Regional Director to modify the CAP. Upon
receipt of this petition, the Region submits the CAP amendment to the
AD-MBSP through the Washington Office for concurrence. The AD-MBSP
forwards the amended CAP to PDM, who then forwards the amended CAP to
PFM.
4.18 Can a grantee appeal a Service determination or corrective
action in the final CAP? Yes. A grantee may appeal a Service
determination, corrective action, or resolution contained in the final
CAP by the appeals process described in 417 FW 5.
4.19 Are status reports required during implementation of the CAP?
If PFM requires us to submit status reports on specific corrective
actions, we will request status reports from the grantee.
4.20 Are there penalties if a grantee does not resolve audit
findings in the Corrective Action Plan? Yes, remedies for noncompliance
are found at 43 CFR 12.83. Additionally, the enforcement remedies in
this section do not preclude the grantee from being placed in a high-
risk status as discussed at 43 CFR 12.52, or being subject to debarment
or suspension, discussed at 43 CFR 12.75.
4.21 How is an audit closed? When resolution is being tracked by
PFM, the Regional Director sends a memorandum to the Director
documenting that final action is complete (all corrective actions have
been implemented) and requesting that the audit be closed. The Regional
Director routes this memorandum, with implementation documentation,
through the Chief, Division of Federal Assistance (Washington Office),
for review and concurrence. The Chief, Division of Federal Assistance
(Washington Office), then forwards a copy of the memorandum to the
Chief, PDM, for review and concurrence. When all concerns are
satisfied, the Service Audit Liaison Officer forwards a copy to the
Audit Followup Program Liaison in PFM. If PFM concurs that all
action(s) has been implemented, PFM notifies the Service Audit Liaison
Officer that the audit is resolved. The Service Audit Liaison Officer
notifies the Chief, Division of Federal Assistance (Washington Office),
who releases the original memo to the Director. If the Director
concurs, he signs it and returns it to the Regional Director officially
closing the audit. The Regional Director notifies the grantee that the
audit findings are resolved and closed. When resolution is not being
tracked by PFM, the Regional Director will receive a memorandum from
the OIG that indicates the CAP is resolved. The Regional Director will
notify the grantee the audit is closed.
Exhibit 1--417 FW 4
Timeframes
Audit Resolution Process for Federal Assistance Grant Audits
Note: The OIG allows 90 calendar days for bureaus to prepare a
corrective action plan. The number of days indicated below is the
established maximum time period for each resolution phase. (See 417
FW 4)
[[Page 61688]]
----------------------------------------------------------------------------------------------------------------
Calendar day Responsible organization Action/comments
----------------------------------------------------------------------------------------------------------------
1...................................... OIG........................ OIG issues final audit report. (Resolution
time tracking process starts.) (417 FW
4.2)
2-45................................... RD, grantee, Chief FA/WO... RD prepares draft CAP in coordination with
grantee and Chief, FA/WO. Submits the
draft CAP to the AD-MBSP, attention:
Chief, FA/WO. (RD must complete action
within 45 calendar days from OIG issuance
of final report.) (417 FW 4.4)
46-75.................................. Chief FA/WO (AD-WSF)....... Chief, FA/WO, reviews the draft CAP and
submits to the AD-MBSP for concurrence
and returns to the RD. (AD-WSF and Chief
FA/WO must complete action within 30
calendar days of date that RD forwards
report to AD-WSR) (417 FW 4.4 and 417 FW
4.7)
76-90.................................. RD, AD-MBSP, D, OIG........ If disagreement exists between the RD and
AMBS, they brief the Director for
decision, and AD-WSR formally requests a
30-day extension from the OIG. (AD-WSR
must complete action prior to 90-day
resolution timeframe.) (417 FW 4.8)
76-120................................. RD......................... RD approves CAP. RD transmits original OIG
with copies to the AD-WSR, attention:
Chief, FA/WO, and the grantee within 15
calendar days of AD/MBSP decision. (RD
must complete action within 2 weeks of AD-
MBSP concurrence or Director's decision.)
* (417 FW 4.11)
90-120................................. OIG........................ OIG reviews the final CAP and notifies
PFM, the RD, and Chief FA/WO that either:
--Recommendations are placed in tracking
with PFM, or
--FWS has failed to resolve the audit OIG
reviews the final CAP and notifies the RD
and Chief, FA/WO that they concur with
resolutions.
120+................................... PFM/Service................ PFM works with the Service to track audit
until all resolution actions are
complete. (417 FW 4.9)
----------------------------------------------------------------------------------------------------------------
* Appeal Process: If the Regional Director cannot resolve the audit, the grantee may appeal to the Service
Director (see 417 FW 6).
Legend:
AD-WSR--Assistant Director--Wildlife and Sportfish Restoration
D--Director
Chief FA/WO--Chief, Division of Federal Assistance, WO
Service--U.S. Fish and Wildlife Service
OIG--Office of Inspector General
PFM--Office of Financial Management (Departmental)
RD--Regional Director
Grantee--Recipient of Federal Assistance grant
Chapter 5, Audit Appeals (417 FW 5)
5.1 What is the purpose of this chapter? This chapter establishes
policy and procedures for appealing audit findings or corrective
actions for Federal Assistance Program grantee audits. See 417 FW 1 for
authorities, responsibilities, and definitions. Other chapters in this
Part establish policy and procedures for audit planning, conducting and
reporting, and resolution.
5.2 Who may appeal? A grantee affected by a CAP may appeal Service
determinations, corrective actions, or resolutions in the CAP.
5.3 How much time does the grantee have to appeal? A grantee must
file a written appeal to the Director within 21 calendar days from the
date the Regional Director approved the CAP.
5.4 What does the appeal contain? The appeal must:
A. Specify which Service determinations, corrective actions, or
resolutions the grantee is appealing.
B. Provide information as to why an appeal is being made and
include justification and citations supporting the grantee's position.
This justification supplements information that the grantee provided in
the original response to the audit findings.
C. Include a brief summary of prior discussions or negotiations
with the Service on the action being appealed.
5.5 How does the appeals process work? The region and the State
would prepare a CAP that would be acceptable to the Regional Director
as if the questioned audit findings were upheld. The CAP should note
the specific findings and resolutions with which the State disagrees,
and an explanation and specific reasons for the disagreement. It should
also include the State's intention to appeal the specific finding and
resolution recommendation. The CAP would then be processed in the usual
manner. When the CAP has gone through the approval process and the
Region issues the final CAP, the final CAP will go into effect and be
monitored by the Service and the Department's Office of Financial
Management. The State would then have 21 calendar days from the date
the Region issues the final CAP to initiate an appeal. Only those
findings and resolutions specifically mentioned in the appeal would be
affected by the appeal. The other findings and resolutions would be
final. In the event of an adverse decision, the State may appeal to the
Secretary of the Interior.
5.6 Who makes the final decision on an appeal to the Service? The
Director makes the final decision on each appeal after consultation
with technical experts. The Director will work with the grantee(s),
appropriate Service Region(s), Washington Office staff, and others as
needed to resolve the appeal within 30 calendar days after receipt of
all pertinent documents.
5.7 Can a grantee appeal the Director's decision? Yes, such an
appeal shall be made pursuant to 43 CFR 4.700-4.704. A grantee may
appeal the Director's decision within 30 days of the date of mailing of
the decision. Submit appeals to the Director, Office of Hearings and
Appeals, Department of the Interior.
5.8 Does the Service provide information to the Department?
Pursuant to 43 CFR 4.702, the Director--upon notification by the
Department of the Interior, Office of Hearings and Appeals--has 10
calendar days to provide the entire official file on the matter,
including all records, documents, transcripts of testimony, and other
information compiled during the proceedings leading to the decision
being appealed.
5.9 Who decides the issue? The Director, Office of Hearings and
Appeals, or an ad hoc appeals board appointed by that Director may take
any of the following actions: hold a hearing on the entire matter or
specified portions of it; make a decision based on the information
already available; or make other disposition of the case. The Director,
Office of Hearings and Appeals, may grant oral arguments if good cause
is shown. Any hearing on such appeals will be conducted by the ad hoc
appeals board or by an
[[Page 61689]]
administrative law judge of the Office of Hearings and Appeals and will
be governed by the regulations applicable to other hearings under this
part. All appeals should be made pursuant to 43 CFR 4.700-4.704.
Chapter 6, Single Audit Act Report Resolution (417 FW 6)
6.1 What is the purpose of this chapter? This chapter establishes
Service policy for resolving findings and implementing recommendations
from audits of Federal Assistance Program grantees under the Single
Audit Act. See 417 FW 1 for authorities, responsibilities, and
definitions.
6.2 To what program does this chapter apply? This chapter applies
to Single Audit Act audits of grantees that receive funds through the
Federal Assistance Program.
6.3 Is the Service responsible for resolving all audit findings?
No. We are only responsible for resolving findings, recommendations,
and questioned costs that directly relate to funds that we provide to
the grantee.
6.4 Does the OIG notify the Service when audits are completed? The
OIG will provide excerpts from the Single Audit Report to the Director
or Regional Director if there are issues that we must address. The
OIG's transmittal memorandum will identify the specific findings and
questioned costs that we must resolve. The OIG does not notify us if
the Single Audit Report contains no findings directly related to funds
that we provide to the grantee.
6.5 What happens when the Service receives a Single Audit Report?
A. When the OIG provides the report to the Washington Office, the
Service Audit Liaison Officer:
(1) Notifies the Chief, Division of Federal Assistance (Washington
Office), and other Service offices, as needed, that we have received a
Single Audit report that contains findings we must resolve.
(2) Forwards the documents to the Chief, Division of Federal
Assistance (Washington Office), for review and transmittal to the
appropriate Regional Director for action.
B. When the OIG provides the report to the Regional Office, the
Chief, Division of Federal Assistance (Regional Office), will notify
and provide a copy to the Chief, Division of Federal Assistance
(Washington Office), and the Service Audit Liaison Officer. The Service
Audit Liaison Officer will coordinate with other affected offices, as
necessary.
C. The Regional Director notifies the grantee of receipt of the
Single Audit Report.
6.6 How much time does the Service have to respond to the Single
Audit Report? The OIG establishes a deadline in the transmittal
memorandum submitted with the Single Audit Report. The Regional
Director may, with concurrence of the Assistant Director--Wildlife and
Sport Fish Restoration, request that the OIG provide additional time
for response. The request will include a justification for the
extension.
6.7 How are findings resolved? The Regional Director is responsible
for overseeing and monitoring the Service response to Single Audit
Reports in accordance with procedures in 417 FW 4. The Regional
Director coordinates with the grantee to ensure that the specified
action will resolve the finding. If the Regional Director determines
that the corrective action will not resolve the finding, he/she
negotiates revised corrective actions with the grantee. When corrective
actions to resolve audit findings have been documented by the grantee,
the Regional Director notifies the OIG and the Chief, Division of
Federal Assistance (Washington Office), in writing. The Chief, Division
of Federal Assistance (Washington Office), notifies the Service Audit
Liaison Officer of this action. The audit is closed when the Department
office that is tracking the resolution concurs with the Service's
response.
6.8 Who maintains Single Audit Report resolution files? The
Regional Director will maintain all files related to resolution of
Single Audit Act audit findings. These files will include, but not be
limited to:
A. Copies of all relevant correspondence.
B. Single Audit Report and OIG transmittal memorandum.
C. Service response to OIG's transmittal memorandum.
D. Corrective actions and revised corrective actions, as described
in paragraph 6.7, when appropriate.
E. Documentation that the grantee has resolved the audit findings
and questioned costs in accordance with approved corrective actions.
6.9 Can the grantee appeal a Single Audit corrective action? Yes.
Grantees may appeal Service decisions using the procedures outlined in
43 CFR 4.700-4.704. A grantee may appeal the Service's decision on a
Single Audit corrective action within 30 calendar days of the date of
mailing of the decision. Submit the appeal to the Director, Office of
Hearings and Appeals, Department of the Interior. The Director, Office
of Hearings and Appeals; an ad hoc appeals board appointed by that
Director; or an administrative law judge of that office will review the
record, hold a hearing on all or part of the record, or listen to oral
arguments and then make disposition of the appeal.
Dated: October 15, 2003.
Craig Manson,
Assistant Secretary for Fish and Wildlife and Parks.
[FR Doc. 03-27203 Filed 10-28-03; 8:45 am]
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