U.S. Department of Health and Human Services

Administrative Delegation #44

	Administrative #44

MAY 2, 2023


TO:	Addressees
FROM:	Director
SUBJECT:	Delegation of Authority, Administrative #44, "Sign Single Audit Resolution Management Decision Letters"

AUTHORITY DELEGATED

Pursuant to the organizational authorities specified in 70 FR 60350, published on October 17, 2005, and 25 U.S.C § 1661, I hereby delegate the authority to prepare and sign single audit resolution Management Decision Letters (MDLs) to Tribes and Tribal organizations that communicate Agency action resolving audits for Indian Self-Determination and Education Assistance Act Title V (Public Law (P.L.) 106-260) and Title I (P.L. 93-638) awards, Urban Indian Organization (UIO) (P.L. 94-437) awards, and Indian Health Service grant awards, to the officials listed below.

TO WHOM DELEGATED

Deputy Director for Management Operations
Chief Financial Officer (CFO), Director, Office of Finance and Accounting (OFA) or Designee

AUTHORITY TO REDELEGATE

The authority delegated herein may be re-delegated in writing to a supervisory staff person who directly reports to the Director, OFA. No further re-delegations are authorized.

RESTRICTIONS AND LIMITATIONS

The CFO, Director, OFA, will sign single audit resolution MDLs determining whether the single audit finding is sustained, provide a reason for the decision, and close single audit findings for which an acceptable corrective action plan has been received.

When the corrective action plan is not acceptable, the CFO, Director, OFA, will sign single audit resolution MDLs stating that the corrective action plan is not responsive and request a revised corrective action plan.

The CFO, Director, OFA, will sign single audit resolution MDLs to Tribes and Tribal organizations and UIOs requiring repayment of disallowed costs, to make financial adjustments, or to take other action after obtaining written concurrence from the following officials as appropriate:

Title V awards: Director, Office of Tribal Self-Governance, and Director, Area Office
Title I awards: Director, Office of Direct Service and Contracting Tribes, and Director, Area Office
UIO awards: Director, Office of Urban Indian Health Programs, and Director, Area Office
Grant awards: Director, Office of Management Services

The authorities granted herein shall be exercised under all applicable statutes, federal regulations, and policies as specified by the Department of Health and Human Services and the IHS.

SUPERSESSION

This delegation supersedes the previous delegation of authority located in the Indian Health Manual, Administrative Delegation #44, “Sign Audit Resolution Determination Letters,” dated March 10, 2008.

EFFECTIVE DATE

/Roselyn Tso /
Roselyn Tso

Addressees:

Deputy Director for Management Operations
Director, Office of Tribal Self-Governance
Director, Office of Direct Service and Contracting Tribes
Director, Office of Management Services
Director, Division of Grants Management
Director, Area Offices
Chief Financial Officer, Director, Office of Finance and Accounting
Director, Division of Audit, Office of Finance and Accounting
Director, Office of Urban Indian Health Programs