Current through Register Vol. 56, No. 24, December 18, 2024
Section 12:5-1.3 - Audit resolution procedures(a) Upon receipt of a final audit report, the Controller shall promptly review the audit and issue to the grantee/contractor/subrecipient, within 60 days of receipt of the final audit report, a written determination setting forth audit disallowances and/or proposed sanctions.(b) If a grantee/contractor/subrecipient disagrees with the initial determination of the Director, the grantee/contractor/subrecipient may submit to the Director, within 30 days of the receipt of the initial determination, a written request for an informal review.1. Each grantee/contractor/subrecipient who is requesting an informal review shall also submit any data and arguments that support the grantee's/contractor's/subrecipient's position within 30 days of the request for an informal review.2. If a grantee/contractor/subrecipient does not request an informal review within the timeframe set forth in this subsection, the initial determination of the Director may become the final determination.(c) The Director shall issue a written final determination in the matter to the grantee/contractor/subrecipient no later than 180 days after the final audit report was received. The final determination shall: 1. Indicate that efforts to informally resolve matters contained in the initial determination have either been successful or unsuccessful;2. List those matters upon which the parties continue to disagree;3. List any modifications to the factual findings and conclusions set forth in the initial determination; and4. List any sanctions and required corrective actions; and set forth the appeal rights.(d) If the grantee/contractor/subrecipient disagrees with the final determination of the Director, the grantee/contractor/subrecipient may submit to the Director within 10 days from the date of receipt of the final determination, a written request for a formal hearing to be held in accordance with the Administrative Procedure Act, N.J.S.A. 52:14B-1 et seq., and the Uniform Administrative Procedure Rules, N.J.A.C. 1:1.(e) Any failure on the part of the Director to issue determinations within the timeframes set forth in this subchapter will not relieve the grantee/contractor/subrecipient from liability for any audit disallowances and/or sanctions.N.J. Admin. Code § 12:5-1.3
Amended by R.1998 d.496, effective 10/5/1998.
See: 30 N.J.R. 2832(a), 30 N.J.R. 3657(a).
Substituted "Director" for "Controller" throughout.
Amended by R.2004 d.17, effective 1/5/2004.
See: 35 N.J.R. 4441(a), 36 N.J.R. 196(a).
Substituted "Director" for "Controller" throughout.