| (a) Grantees must submit to the Commission copies of
the results of any single audit conducted in accordance with the single
audit standards in the Texas Grant Management Standards. Grantees
must ensure that single audit results, including the grantee's response
and corrective action plan, if applicable, are submitted to the Commission
within 30 days after grantee receipt of the audit results or nine
months after the end of the audit period, whichever is earlier.
(b) All other audits performed by auditors independent
of the Commission must be maintained at the grantee's administrative
offices pursuant to §173.303 of this chapter (relating to Retention
of Records) and be made available upon request by the Commission or
its representatives. Grantees must notify the Commission of any audit
results that may adversely impact the Commission grant funds.
(c) Nothing in this section should be construed so
as to require a special or program-specific audit of a grantee's Indigent
Defense grant program.
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