The superintendent of public instruction shall review the subrecipient's letter of nonconcurrence and such review shall be limited to proof of one or more of the following:

1. (1) Error or omission by the auditor;
2. (2) Application of inappropriate methodology by the auditor;
3. (3) Noncompliance with generally accepted auditing standards by the auditor;
4. (4) Incorrect interpretation or application by the auditor of federal law or rules and regulations.

[Statutory Authority: RCW 28A.300.070. WSR 91-07-007 (Order 91-04), § 392-115-140, filed 3/8/91, effective 4/8/91.]