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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: May 7, 2019
Reference: Title 55 – Human Services. Chapter 4300 - County Mental Health and Intellectual
Disability Fiscal Manual (revised 2016)
Uniform Guidance, 2 CFR Part 200, 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 4300. Franklin/Fulton Counties are
responsible for ensuring Providers’ compliance with the Federal and State regulations.
GENERAL POLICY:
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
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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 retained by the Provider per Procedure Statement
MHIDDEI-405 Retention of Contracts and Other Records. Audit documentation will be made
available upon request to authorized representatives of the County and the Commonwealth.
If an attestation procedure was obtained by the Provider, although not required, a copy is
requested by Franklin/Fulton Counties.