HomeMy WebLinkAboutMHIDDEI-412 Audit Requirements1
FRANKLIN/FULTON COUNTY
MENTAL HEALTH/INTELLECTUAL & DEVELOPMENTAL
DISABILITIES/EARLY INTERVENTION
425 Franklin Farm Lane
Chambersburg, PA 17202
(717) 264-5387
MH/IDD/EI PROCEDURE STATEMENT
PROCEDURE SUBJECT: Audit Requirements
PROCEDURE NUMBER: MHIDDEI-412
Effective Date: December 26, 2014
Date Revised: December 12, 2024
Reference: Title 55 – Human Services. Chapter 4300 - County Mental Health and Intellectual
Disability Fiscal Manual (revised 2016)
Uniform Guidance, 2 CFR Part 200 Subpart F, Administrative Bulletin #2018-02
Issuance of the Single Audit Supplement and Administrative Bulletin #2015-03
Introduction to DHS Audit Policy
INTRODUCTION:
The purpose of this procedure statement is to inform Providers of their responsibility to comply
with Federal and State regulations.
Franklin/Fulton Counties are responsible for ensuring that all Federal, State and required County
Match reimbursements for contracted services have been utilized appropriately during their
program (fiscal or calendar) year. The policy is also used to provide verified financial
information for making a final determination of allowable costs.
It is the responsibility of the Provider to comply with the Contractor or Subrecipient Federal and
State regulations as defined in Uniform Guidance and Title 55, Chapter 4300. Franklin/Fulton
Counties are responsible for ensuring Providers’ compliance with the Federal and State
regulations.
GENERAL POLICY:
The Service Provider must comply with all applicable Federal and State grant requirements
including the Single Audit Act Amendments of 1996; 2 CFR Part 200 as amended, and
Administration Bulletin No. 2015-03 DHS Audit Policy.
Guidelines:
2
1. Less than $500,000 of Combined State/Federal Funding: No Audit Required
2. $500,000-$999,999 of Combined State/Federal Funding: Compliance Attestation
3. $1,000,000 or more of combined State/Federal Funding: Yellow Book (GAGAS) Audit
with Compliance Attestation
4. $1,000,000 or more of Federal Funding: Single Audit with Compliance Attestation
The Provider is responsible for obtaining the necessary audit or compliance attestation, if
applicable, and securing the services of a certified public accountant or independent auditor.
Federal funds cannot be utilized for State audit requirements.
The County reserves the right for Federal and State agencies or their authorized representatives
to perform additional audits of a financial or performance nature, if deemed necessary by
County, Commonwealth or Federal agencies. Any such additional audit work will rely on work
already performed by the Provider's auditor and the costs for any additional work performed by
the Federal or State agencies will be at no additional expense to the Provider.
Audit documentation and audit reports must be permanently retained by the Provider, per
Procedure Statement “MHIDDEI-405 Retention of Contracts and Other Records,” from the date
of issuance of the audit report unless the Provider’s auditor is notified in writing by the
Commonwealth, the cognizant federal agency for audit, or the oversight federal agency for audit
to extend the retention period. Audit documentation will be made available upon request to
authorized representatives of the County, the Commonwealth, the cognizant federal agency for
audit, the oversight federal agency for audit, the federal funding agency, or the Government
Accountability Office (GAO).
If an attestation procedure was obtained by the Provider, although not required, a copy is
requested by Franklin/Fulton Counties.