This series consists of: (1) audits of local school systems performed by the Department's Program Audit Unit staff, the federal audit staff from the United States Department of Education, or any other federal agency from whom the Department receives funds (2) correspondence relating to the closure of specific audit discrepancies (3) receipt and suspense files relating to audit activity These records were created by the Grants Management Section which was authorized in March, 1981 as a Section within the Fiscal Services Division. The records in this series show the Section's function to resolve the fiscal aspects of audits, including reclaim of funds related to audit exceptions conducted under the audit requirements of the Office of Management and Budget Circular A‑102 and the General Provisions for the United States Department of Education.