Department Audit Requirements
Wis. Stat. 46.036 requires providers that receive
more than $25,000 in funds from the Department of Health Services
(DHS) or from a county to have an audit that meets department
standards, unless the audit is waived by the department.
Guidance on auditing funding from DHS for all agencies that receive funding from
the Department is in the DHS Audit Guide.
DHS Audit Guide
DHS
Audit Guide, an appendix to the State Single Audit Guidelines
(exit
DHS)
Contact Information:
Department of Health Services -
http://www.dhs.wisconsin.gov/
Office of the Inspector General
PO Box 309
Madison, WI 53701-0309
Ann Marie Anderson
Lead Auditor
(608) 267-2836
AnnMarie.Anderson@Wisconsin.gov
Lori Cretney
Auditor
(608) 266-7107
Lori.Cretney@Wisconsin.gov
Waiving Department Audit Requirements
Case-by-case Waivers
Wis. Stat. 46.036 allows the department to waive audits on a
case-by-case basis. Audits may be waived under certain circumstances,
such as when the contract is relatively small, when the audit cost is a disproportionate
share of the contract amount, and when there are alternate means of
monitoring available. All requests for such waivers need to be referred
to the granting agency, which needs to obtain approval from the
department's regional office. The department requires this approval
because it has had situations where an agency requests a waiver of its
audit from one purchases when it actually has contracts with multiple
purchasers.
Mandate Relief Waivers of Audit Threshold
Wis. Stat. 66.0143 authorizes local
governments to file requests for waivers of statutory mandates with the Department
of Revenue. Several Counties have used this provision to receive waivers
increasing the $25,000 threshold in Wis. Stat. 46.036 for requiring providers
to have audits
to $75,000 or, in a few instances, $100,000. These waivers are
effective for four years, and the department may renew the waivers for
additional four-year periods.
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Last Revised:
January 24, 2013
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