d) Audits - The grantee shall be responsible for having an annual financial and compliance audit performed in accordance with 24 CFR Part 44. The audit of all appropriate project records will be performed by an independent public accountant, certified and licensed by the authority of the State of Illinois and selected by the Department in conjunction with and upon receiving advice from the grantee. The grant audit must be conducted in accordance with the Comptroller General's Standards for Audits of Governmental Organizations, Programs, Activities, or Functions. The grantee may secure an independent audit of its Emergency Shelter Grants Program grant in the same manner as it secures its regular audits. Audits must be performed in accordance with the Single Audit Act of 1984 and OMB Circular A-128, if applicable, provided it follows the requirements of OMB Circular A-102, Attachment O, which provides for maximum open and free competition. This audit should be conducted as part of the grantee's annual audit as is generally required by State law. The Grantee shall contact, in writing, the Department's Office of Audits when the project is completed and advise the Department that the project is ready for audit, providing the name of the audit firm selected. Notification shall be addressed to: Office of Audits
Department of Commerce and Community Affairs
620 East Adams Street, 2nd Floor
Springfield, Illinois 62701
The Department reserves the right to conduct special audits, at any time during normal working hours, of funds expended under this agreement.