APP Manual: Section 16 - Audit

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:

Last Revised: June 7, 2019