| WAC Sections | |
| 392-115-005 | Authority. |
| 392-115-010 | Purpose. |
| 392-115-015 | Definition—Subrecipient. |
| 392-115-020 | Definition—Program audit. |
| 392-115-025 | Definition—Single audit. |
| 392-115-030 | Definition—Audit report. |
| 392-115-035 | Definition—Questioned costs. |
| 392-115-040 | Definition—Monetary audit finding. |
| 392-115-045 | Definition—Nonmonetary audit finding. |
| 392-115-050 | Definition—Audit finding. |
| 392-115-055 | Definition—Disallowed costs. |
| 392-115-060 | Definition—Allowed costs. |
| 392-115-065 | Definition—Resolved audit finding. |
| 392-115-070 | Definition—Management decision letter. |
| 392-115-075 | Definition—Desk review. |
| 392-115-080 | Reopening of resolved audit findings. |
| 392-115-085 | Audit finding against SPI considered to be an audit finding against a subrecipient. |
| 392-115-090 | Lack of compliance with the audit resolution process. |
| 392-115-095 | Desk review of audit reports. |
| 392-115-100 | Subrecipient to be informed of audit finding. |
| 392-115-105 | Subrecipient concurrence with audit finding. |
| 392-115-110 | Management decision letter developed. |
| 392-115-115 | Corrective action plan. |
| 392-115-120 | SPI reviews corrective action plan. |
| 392-115-125 | SPI informs subrecipient of the results of review. |
| 392-115-130 | Subrecipient implements corrective action plan. |
| 392-115-135 | Subrecipient nonconcurrence with audit finding. |
| 392-115-140 | SPI review of audit finding as result of nonconcurrence. |
| 392-115-145 | SPI develops management decision letter. |
| 392-115-150 | Subrecipient appeal of management decision letter. |
| 392-115-151 | Appeals or adjudicative proceedings. |
| 392-115-155 | Modification of management decision letter. |