### Question
How is the term unresolved audit finding defined?


### Answer
The term **unresolved audit finding** is defined in *34 U.S.C. § 20307* as the following:

> a finding in the final audit report of the Inspector General of the Department of Justice that the audited grantee has utilized grant funds for an unauthorized expenditure or otherwise unallowable cost that is not closed or resolved within 12 months from the date when the final audit report is issued and any appeal has been completed

#### Citation:
  - *34 U.S.C. § 20307*
  - Heading: **Subtitle II-Protection of Children and Other Persons > CHAPTER 203-VICTIMS OF CHILD ABUSE > SUBCHAPTER I-IMPROVING INVESTIGATION AND PROSECUTION OF CHILD ABUSE CASES**

