§ 39.411. How will the auditor report its findings?
152 words·~1 min read·
/us/cfr/t25/s§ 39.411·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)The auditor selected under § 39.410 must:
(1)Provide an initial draft report of its findings to the governing board or responsible Federal official for the school(s) involved; and
(2)Solicit, consider, and incorporate a response to the findings, where submitted, in the final audit report.
(b)The auditor must submit a final report to the Assistant Secretary---Indian Affairs and all tribes served by each school involved. The report must include all documented exceptions to the requirements of this part, including those exceptions that:
(1)The auditor regards as negligible;
(2)The auditor regards as significant, or as evidence of incompetence on the part of responsible officials, and that must be resolved in a manner similar to significant audit exceptions in a fiscal audit; or
(3)Involve fraud and abuse.
(c)The auditor must immediately report exceptions involving fraud and abuse directly to the Department of the Interior Inspector General's office.