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Department Audit Requirements

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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: May 27, 2014