Late Audit Reports
Office of Grants and Acquisition Management (OGAM)
Office of the Assistant Secretary for Management and Budget
Room 517D - Hubert H. Humphrey Building
200 Independence Ave. S.W.
Washington, D.C. 20201
Transmittal No. : OGAM AT 2000-2
TO: HHS Grantees and HHS Awarding Agencies
OMB REFERENCE,
REGULATION: OMB Circular A-133; 45CFR74; and 45CFR92
I. OMB Circular A-133:
A. Withholding a percentage of Federal awards until the audit is completed satisfactorily
B. Withholding or disallowing overhead costs
C. Suspending Federal awards until the audit is conducted, or
D. Terminating the Federal award.
II. HHS Regulations:
A. Converting the grantee to the reimbursement method of payment
B. Withholding further grant payments on current grants
C. Withholding additional support for the grant, and
D. Withholding the award of other discretionary grants to the grantee.
Recipients found to be delinquent in submission of their audit report, after notification by HHS Awarding Agencies, will have a sanction applied by the HHS Awarding Agency providing the majority of financial assistance. This primary HHS Awarding Agency shall notify the recipient in writing of the sanction(s) to be applied, their duration and effect, and the actions the recipient must take to have the sanction(s) removed. Sanctions of increasing severity may be applied by the primary HHS Awarding Agency as a specific delinquency continues to exist. All other HHS Awarding Agencies will comply with the requirements of the sanction(s) applied by the primary HHS Awarding Agency, except to the extent of conflict with law or regulation.
AUTHORIZING OFFICIAL: Terrence J. Tychan
Deputy Assistant Secretary for
Grants and Acquisition Management