Prior audit findings refer to expenditures of non-Federal agencies, not expenditures of Federal agencies. Recommend re-writing as follows: An indicator denoting a grant recipient audit findings exist relating to direct Federal awards expended by non-Federal agency(ies) on the Summary Schedule of Prior Audit Findings report. (221, augmented).
Prior audit findings refer to expenditures of non-Federal agencies, not expenditures of Federal agencies. Recommend re-writing as follows: An indicator denoting a grant recipient audit findings exist relating to direct Federal awards expended by non-Federal agency(ies) on the Summary Schedule of Prior Audit Findings report. (221, augmented).