|(a) Grantees must have audits performed in accordance
with the requirements set forth in 2 CFR Part 200, Subpart F-Audit
Requirements and the State Single Audit requirements issued under
(b) Grantees must submit to COD copies of the results
of any single audit conducted in accordance with 2 CFR Part 200, Subpart
F-Audit Requirements or in accordance with the State Single Audit
requirements issued under UGMS. Grantees must ensure that single audit
results, including the grantee's response and corrective action plan,
if applicable, are submitted to COD within 30 calendar days after
the grantee receives the audit results or nine months after the end
of the audit period, whichever is earlier.
(c) All other audits performed by auditors independent
of CJD or COD must be maintained at the grantee's administrative offices
and be made available upon request by CJD or COD. Grantees must notify
CJD of any audit results that may adversely impact grant funds.
|Source Note: The provisions of this §3.2603 adopted to be effective February 24, 2000, 25 TexReg 1297; amended to be effective December 16, 2002, 27 TexReg 11729; amended to be effective October 13, 2003, 28 TexReg 8873; amended to be effective June 9, 2004, 29 TexReg 5575; amended to be effective June 21, 2009, 34 TexReg 3925; amended to be effective May 9, 2012, 37 TexReg 3389; amended to be effective January 1, 2015, 39 TexReg 10393