- 1.0 - Audit Liaison and Resolution - DHS Organizations (PDF; revised December 13, 2016)
- 2.0 - Federal Disallowance/Deferral Reporting and Monitoring (PDF; revised December 13, 2016)
- 3.0 - Audits of Non-Profit Agencies (Circular A-133) - Updates and revisions coming
- 4.0 - Audit Resolution Policy: Sub-recipient Audits (A-128 and A-133) - Updates and revisions coming
- 4.1 - Fiscal Sanctions for Failure to Meet Audit Requirement - Updates and revisions coming
- 5.0 - Financial Coverage of External Audit Disallowances or Non Compliance Sanctions (PDF; revised December 13, 2016)
- 8.0 - Audit Waiver - Updates and revisions coming
Summary of Audit
The Department has a variety of responsibilities regarding audits. Audits are performed by various auditors. In the course of the audit, information may be requested and findings presented. AUDIT 1.0 (Audit Liaison and Resolution--DHS Organizations) establishes procedures for early alert on audit issues, for filing copies of audits with the Secretary's Office, Internal Audit Section, and the Office of the Administrator, Division of Enterprise Services. It also describes procedures for developing a corrective action plan and resolution of state single audit.
AUDIT 2.0 establishes policy for disallowance and deferral notification control. All disallowances must be reported to the Director, Bureau of Fiscal Services (BFS) within 24 hours. BFS will approve, disapprove and approve with modifications, all proposed actions on disallowances. BFS will report to the Department of Administration on the status of unresolved disallowances.
Resolution of audits are to be done in accordance with Department procedures. Organizations that are not in compliance with audit requirements may be subject to sanctions.
The following policy deals with payments due to audit resolution or payments of disallowances: