of the audit report within 30 days after issuance to a central clearinghouse to be designated by OMB. The clearinghouse will keep completed audit reports on file.

(k) Recipients shall keep audit reports, including sub-recipient reports, on file for free three years from their issuance. (OMB control number: 09910003)

$29b.19 Audit resolution.

(a) As provided in §29b.6, the cognizant agency shall be responsible for ensuring the resolution of audit findings that affect the programs of more than one Federal agency. Resolution of findings that relate to the programs of a single Federal agency will be the responsibility of the recipient and that agency. Alternate arrangements may be made on a case-by-case basis by agreement among the agencies concerned.

(b) A management decision shall be made within six months after receipt of the reports by the Federal agencies responsible for audit resolution. Corrective action should proceed as rapidly as possible.

§29b.20 Audit ports. Workpapers and reports shall be retained for a minimum of three years from the date of the audit report, unless the auditor is notified in writing by the cognizant agency to extend the retention period. Audit workpapers

workpapers and re

shall be made available upon request to the cognizant agency or its designee or the General Accounting Office, at the completion of the audit.

§ 29b.21 Availability of publications.

(a) The following publications are available from the Government Printing Office, Superintendent of Documents, Washington, DC 20402:

(1) "Catalog of Federal Domestic Assistance";

(2) "Government Auditing Standards";

(3) "Compliance Supplement for Single Audits of Educational Institutions and Other Nonprofit Organizations”; and

(4) "Compliance Supplement for Single Audits of State and Local Governments."

(b) The following publications may be obtained from the Grants Officer as identified in the award:

(1) OMB Circular A-21, "Cost Principles for Educational Institutions;"

(2) OMB Circular A-110, "Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations;"

(3) OMB Circular A-122, "Cost Principles for Nonprofit Organizations;" and

(4) OMB Circular A-133, "Audits of Institutions of Higher Education and Other Nonprofit Organizations."

[56 FR 15993, Apr. 19, 1991, as amended by 57 FR 4716. Feb. 7, 1992]