Washington Administrative Code
Title 136 - County Road Administration Board
Chapter 136-300 - Administration of the county arterial preservation program
Section 136-300-080 - Accounting and audit provisions
Current through Register Vol. 24-24, December 15, 2024
(1) Accounting requirements:
(2) Audit provisions. CAPA audits may be conducted by the state auditor's office and will normally be conducted in conjunction with the audits required by RCW 43.09.260 and 36.80.080. Special audits of specific CAPP activities or projects may be accomplished at the request of the county road administration board. The costs of such special audits shall be the responsibility of the county road administration board.
(3) Scope of audits. The audit of any CAPP project or activity shall include, but not be limited to, the review of the county's compliance with:
(4) Noncompliance, questioned costs, and post-audit penalty. If the audit of a CAPP activity or project reveals any area of noncompliance and/or questioned costs, then such exceptions shall be subject to comment by the examiner within the audit report. In the event an exception has been noted within the audit report, it shall be the duty of the county road administration board to evaluate the noted discrepancy. Discrepancies may be cause for the county road administration board to order the payback of any CAPA funds that have been expended on ineligible activities and/or withdrawal or denial of the certificate of good practice of the county in question as provided in chapter 136-04 WAC.
Statutory Authority: Chapter 36.79 RCW. 99-01-021, § 136-300-080, filed 12/7/98, effective 1/7/99.