4409. AUDITS AND DISALLOWANCES

4409 AUDITS AND DISALLOWANCES 4409.1 Appropriate District or Federal personnel may conduct fiscal and program audits of the grantee. 4409.2 Each grantee shall have an annual audit performed by an auditor who is independent of the staff person who authorizes expenditure of project funds. 4409.3 Whenever an audit shows that an expenditure not allowable under the grant has been charged to the grant or that the grantee has otherwise failed to discharge its obligation to account for the expenditure of grant funds, the Grant Officer shall disallow the expenditure of the funds. SOURCE: Final Rulemaking published at 40 DCR 6246, 6253 (August 27, 1993).