Current through Register Vol. 54, No. 24, June 15, 2024
(a) The county shall maintain its record of expenditures until it is audited by the Auditor General, or for at least 5 years, unless the county is requested to retain certain records, accounts or supporting documents for a longer period.(b) Within 105 days of the end of the fiscal year, the county shall obtain and submit to the Department an independent audit report of its record of expenditures. The independent audit report shall be submitted to the appropriate regional office of the Department. The audit shall be conducted by a certified public accountant in accordance with the format established by the Department. The Department will withhold payments for children and youth services to a county that fails to submit an audit to the Department within 105 days of the end of the fiscal year. Payment will be withheld until an acceptable audit is received.