(a) Processing. Direct recipients of DOL funds that are audited in
accordance with the requirements of subpart 96.1 or subpart 96.2 shall
submit copies of the audit report through the cognizant Federal agency
if other than DOL with corrective action plans
(CAPs), if necessary, within thirteen (13) months following the end of
the recipient's fiscal year, to the DOL (OIG). Direct recipients not
assigned a cognizant Federal agency shall normally submit the audit
report through the Federal agency that provides the most direct Federal
funds. Those reports meeting the requirements of a single audit as
prescribed by subpart 96.1 or subpart 96.2 shall be forwarded by the DOL
OIG for resolution to the appropriate DOL program official(s). The
Program official(s) shall promptly evaluate the findings and
recommendations in the report along with any OIG comments and determine
appropriate action.
(b) Inadequate reports. Where DOL is cognizant, OIG will review
reports to determine if they meet the requirements of subparts 96.1 or
96.2. Where reports are found not to meet applicable requirements, OIG
will provide written notice to the recipient. Such written notice will
include an explanation of why the report is inadequate, actions required
to correct the inadequacies, timeframes for correcting the inadequacies,
and consequences of the failure to take corrective action.
