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PART C - SAMPLE AUDIT DESK REVIEW CHECKLIST

Each agency which requires audits of its sub-recipients should have a guide for reviewing the audits to determine whether they meet the applicable audit requirements and have a method for documenting that review. The desk review checklist that DHS's Office of Program Review and Audit uses when reviewing A-128 (local government) and A-133 (provider agency) audits to determine whether they are complete and ready for resolution of audit comments is attached.

The checklist lists the report elements that we believe must be present in order to have reasonable assurance that the audit was performed in accordance with federal, state, department, and professional requirements and that the materials include all of the information that is necessary for resolution of audit comments. Please note that because OPRA handles both A-128 and A-133 audits and because of the many similarities between A-128 and A-133 audit reports, the checklist has been designed to be used for either type of audit and those areas where the requirements for A-128 and A-133 audits differ are flagged.

For example, in questions E2 and F2, the reports for A-128 audits would need references to OMB Circular A-128 and to the State Single Audit Guidelines, while A-133 audits would need references to OMB Circular A-133 and to the Provider Agency Audit Guide. Also, for question F4, only the part appearing on page 3 is applicable to A-133 audits, while the remaining part of the question on page 4 is applicable to A-128 audits.

Counties may find it useful to use the checklist: (1) as a template for creating or up-dating the county's own checklist for reviewing its sub-recipient audits; and (2) as a guide for evaluating the county's own audit report prior to submission to this Department.

Last Revised:  May 30, 2014