Practice Areas

Audit Resolution

Brustein & Manasevit has over 33 years of experience in working with state and local clients in resolving federal audit findings. The Firm maintains strong working relationships with the Office of Inspector General as well as other federal officials at Risk Management Services and Office of General Counsel. The Firm’s strong relationships and many years of experience, along with close review of all final audit reports, program determination letters, semi-annual reports and annual work plans, allow the Firm to help predict problem areas and probable findings, as well as methods for responding to, contesting, or agreeing with audit findings in order to limit financial liability.

Additionally, the Firm has assisted clients with the resolution of Office of Management and Budget (OMB) A-133 Single Audit findings, including the resolution of final audit determination letters issued by the U.S. Department of Education (USDE). Such representation has spanned in substantive topic areas as broadly as the topics of an OMB A-133 Single Audit itself—from fiscal issues such as maintenance of effort to programmatic compliance matters regarding internal controls.

Playing an integral role in the audit resolution process is the Cooperative Audit Resolution and Oversight Initiative (CAROI), an innovative form of alternative dispute resolution that the Firm developed in partnership with USDE. CAROI promotes an audit process focused on improving the administration of federal education programs rather than simply repaying funds. Through the use of CAROI, the Firm has successfully avoided costly, protracted litigation by negotiating compliance agreements and settlements with USDE. When cooperative resolution is not possible, the Firm has vigorously and successfully litigated audit appeals. Through this approach, the Firm has saved its clients hundreds of millions of dollars in audit resolution and audit litigation.