Recipients of Federal assistance from DOL are responsible for
ensuring that subrecipient organizations to whom they provide $25,000 or
more in a fiscal year are audited and that any audit findings are
resolved in accordance with this part. The recipient shall:
(a) Determine whether appropriate audit requirements outlined in
subpart 96.1 or subpart 96.2 have been met;
(b) Determine whether the subrecipient spent Federal assistance
funds provided in accordance with applicable laws and regulations;
(c) Ensure that appropriate corrective action is taken within six
months after receipt of the audit report in instances of non-compliance
with Federal law and regulations;
(d) Consider whether subrecipient audits necessitate adjustment of
the recipient's own records; and
(e) Require that each subrecipient permit independent auditors to
have access to the records and financial
statements necessary to comply with this part.
