Current through Register Vol. 54, No. 40, October 5, 2024
Section 4300.160 - County and county joinder audits(a) The county or county joinder is subject to audit by Federal or Commonwealth agencies or their authorized representatives.(b) The county or county joinder shall be audited by an independent auditor under the Single Audit Act of 1984 (31 U.S.C.A. §§ 7501-7507), United States Office of Management and Budget (OMB) Circular No. A-128 and applicable Federal and Commonwealth regulations.(c) The Department will accept an audit made in accordance with the Single Audit Act, OMB Circular No. A-128 and applicable Department audit supplements in lieu of another Federal or Commonwealth requirement to conduct an audit. The Department reserves the right for Federal and Commonwealth agencies or their authorized representatives to perform additional audits of a financial/compliance, economy/efficiency or program results nature, if deemed necessary.(d) The requirements of this section do not exempt a county or county/joinder from maintaining records or from providing access to records to Federal or Commonwealth agencies or their authorized representatives, upon request.(e) The county or county/joinder shall provide written notification to the Commonwealth as to its intent to perform a single audit or other audit as required by the Single Audit Act and OMB Circular No. A-128. The written notification shall include the specific auditor selection, audit starting date and a schedule of Federal and Commonwealth financial assistance to be audited. If a single audit or other audit will not be performed as required, written justification shall be provided to the Commonwealth. Written notification shall be transmitted to the Governor's Office of the Budget, Bureau of Audits, on a timely basis, immediately upon determination, but prior to the initiation of audit performance. A copy of the written notification shall also be transmitted to the county's or county/joinder's cognizant Federal agencies.(f) Within 30 days after completion of the single audit-or another audit performed in compliance with the Single Audit Act and the OMB Circular No. A-128-copies of the single audit report (or other audit report) shall be distributed under the Single Audit Act, OMB Circular No. A-128, or other relevant Federal and Commonwealth policy and regulations. The Department will periodically publish detailed distribution instructions in a Department bulletin.