Library: Policy

340:105-10-111. Fraud, abuse, or illegal acts

Issued 11-29-93

(a) Policy.  All fraud, abuse or illegal acts, including all questioned costs found as the result of these acts, shall be immediately reported to the appropriate officials.

(b) Authority.  The authority for OAC 340:105-10-111 is 45 CFR Part 1321.11.

(c) Procedures. The procedures for implementing this Section are:

(1) All fraud, abuse or illegal acts shall be documented in a written report separate from the audit report;

(2) The report shall be submitted with the audit report according to the timetable described in OAC 340:105‑10‑112;

(3) Prompt notice of illegal acts or other irregularities shall be given by the auditor to grantee management officials above the level of the involvement;

(4) The grantee, in turn, shall promptly notify the cognizant agency;

(5) Any illegal acts or irregularities involving grant programs either at the AAA or Title III Project level are to be reported in writing to the State Agency within ten days of the date on which the recipient becomes aware of such illegal acts or irregularities.

(d) Cross references. See OAC 340:105-10-106 through 340:105-10-110, 340:105-10-112 and 340:105-10-113.