WAC 392-115-045
WAC 392-115-045. Definition—Nonmonetary audit finding
As used in this chapter, "nonmonetary audit finding" means a weakness, error, or irregularity not associated with a questioned cost but associated with:
(1) Inadequacy of internal controls;
(2) Lack of compliance with state or federal laws or rules and regulations; or
(3) Improper financial statements of the subrecipient.