In the DOL, in addition to 2 CFR 200.513, the department employs a collaborative resolution process with non-federal entities.

Department of Labor Cooperative Audit Resolution Process. The DOL official(s) responsible for resolution shall promptly evaluate findings and recommendations reported by auditors and the corrective action plan developed by the recipient to determine proper actions in response to audit findings and recommendations. The process of audit resolution includes at a minimum an initial determination, an informal resolution period, and a final determination.

Initial determination. After the conclusion of any comment period for audits provided the recipient/contractor, the responsible DOL official(s) shall make an initial determination on the allowability of questioned costs or activities, administrative or systemic findings, and the corrective actions outlined by the recipient. Such determination shall be based on applicable statutes, regulations, administrative directives, or terms and conditions of the grant/contract award instrument.

Informal resolution. The recipient/contractor shall have a reasonable period of time (as determined by the DOL official(s) responsible for audit resolution) from the date of issuance of the initial determination to informally resolve those matters in which the recipient/contractor disagrees with the decisions of the responsible DOL official(s).

Final determination. After the conclusion of the informal resolution period, the responsible DOL official(s) shall issue a final determination that:

As appropriate, indicate that efforts to informally resolve matters contained in the initial determination have either been successful or unsuccessful;

Lists those matters upon which the parties continue to disagree;

Lists any modifications to the factual findings and conclusions set forth in the initial determination;

Lists any sanctions and required corrective actions; and

Sets forth any appeal rights.

Time limit. Insofar as possible, the requirements of this section should be met within 180 days of the date the final approved audit report is received by the DOL official(s) responsible for audit resolution.