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Office of Audit Resolution and Cost Policy
Jean Augustine, Director
Phone: (202) 401-2804
Functions (as published in the March 11, 2003 Federal Register Notices, Vol. 68, No. 47, Pages 11560 - 11562)
The Office of Audit Resolution and Cost Policy provides leadership in the areas of resolving cross-cutting audit findings and managing cost policy. The Office has functional responsibility for cost principles and Department-wide cost policies and procedures affecting grants and contracts. It performs the following functions:
1) Serves as the Departmental liaison and maintains working relationships with the Office of Management and Budget and other Federal agencies in the development of government-wide cost principles and Department-wide audit resolution policies; maintains similar relationships with associations of State universities and other grantee and contractor organizations;
2) Reviews and resolves audit reports containing monetary and/or systemic findings of grantee and contractor organizations affecting the programs of more than one Operating or Staff Division or Federal agency. Conducts or arranges for additional reviews as needed;
3) Coordinates where necessary with other affected Federal agencies to establish a uniform Federal position on the actions needed to be taken and negotiates resolution on behalf of all Federal Departments and agencies;
4) When deemed necessary to protect the interests of the Department, makes recommendations to the Secretary, the Assistant Secretary for Budget, Technology and Finance (ASBTF), and other officials on safeguards or other actions against a grantee or contractor, where the organization is unwilling or unable to correct serious deficiencies in a timely manner;
5) Provides and arranges for technical assistance and/or training programs to grantees, contractors, and other Operating and Staff Divisions on audit resolution, cost reimbursement and financial management of grants and contracts;
6) Upon request, reviews and approves accounting or other systems developed by grantees and contractors to meet Federal cost principle requirements;
7) Establishes and monitors policy regarding audit issuance, follow-up and resolution for the Department in support of the function of the HHS audit follow-up official as required by OMB Circular A-50;
8) Coordinates status of final action on Office of the Secretary audits with the ASBTF Office of Budget; and
9) Prepares Management Report and Final Action for the Performance and Accountability Report.
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