| (a) Grantees must submit to the Commission copies of
the results of any single audit conducted in accordance with the State
Single Audit Circular issued under the Uniform 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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