[Code of Federal Regulations]
[Title 20, Volume 3]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 20CFR632.33]

[Page 288]
 
                      TITLE 20--EMPLOYEES' BENEFITS
 
 CHAPTER V--EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR
 
PART 632--INDIAN AND NATIVE AMERICAN EMPLOYMENT AND TRAINING PROGRAMS--Table of Contents
 
           Subpart D--Administrative Standards and Procedures
 
Sec. 632.33  Audits.

    (a) General. The audit provisions of 41 CFR part 29-70 shall apply 
to Native American grantees. Until unified or single audit procedures 
are promulgated and implemented for nonprofit entities, the Office of 
the Inspector General shall be responsible for arranging and conducting 
audits of Native American grantees that are not Indian tribal 
governments.
    (b) Audit reports. Upon receipt of a final audit report the 
Inspector General will promptly transmit the audit report to the grantee 
for a comment period not to exceed 30 days.
    (c) Initial Determination. After the conclusion of the comment 
period for audits provided the grantee, the Grant Officer shall make an 
initial determination of the allowability of questioned costs or 
activities. Such determination should be based on the Act, regulations 
grants or other agreements under the Act.
    (d) Informal resolution. Except as provided in section 164(f) of the 
Act, the Grant Officer shall not revoke a grant, in whole or in part, 
nor institute corrective action or sanctions against a grantee without 
first providing the grantee with an opportunity to informally resolve 
those matters contained in the Grant Officer's initial determination. If 
the matters are informally resolved the Grant Officer shall notify the 
parties in writing of the nature of the resolution, which shall 
constitute the final determination, and may close the file.
    (e) Final determination. The Grant Officer shall, not later than 180 
days from the time the Inspector General issues the final approved audit 
report, issue a final determination that:
    (1) Indicates that efforts to informally resolve matters contained 
in the initial determination pursuant to paragraph (a) of the section 
have been unsuccessful.
    (2) Lists those matters upon which the parties continue to disagree.
    (3) Lists any modifications to the factual findings and conclusions 
set forth in the initial determination.
    (4) Lists any sanctions, and required corrective actions, including 
any other alteration or modification of the plan, grant, agreement or 
program intended by the Grant Officer.
    (5) Sets forth any appeal rights.