§ 96.502 - Pre-resolution phase activities.

(a) Processing. Direct recipients of DOL funds that are audited in accordance with the requirements of subpart 96.1 or subpart 96.2 shall submit copies of the audit report through the cognizant Federal agency if other than DOL with corrective action plans (CAPs), if necessary, within thirteen (13) months following the end of the recipient's fiscal year, to the DOL (OIG). Direct recipients not assigned a cognizant Federal agency shall normally submit the audit report through the Federal agency that provides the most direct Federal funds. Those reports meeting the requirements of a single audit as prescribed by subpart 96.1 or subpart 96.2 shall be forwarded by the DOL OIG for resolution to the appropriate DOL program official(s). The Program official(s) shall promptly evaluate the findings and recommendations in the report along with any OIG comments and determine appropriate action.

(b) Inadequate reports. Where DOL is cognizant, OIG will review reports to determine if they meet the requirements of subparts 96.1 or 96.2. Where reports are found not to meet applicable requirements, OIG will provide written notice to the recipient. Such written notice will include an explanation of why the report is inadequate, actions required to correct the inadequacies, timeframes for correcting the inadequacies, and consequences of the failure to take corrective action.