Current through Register Vol. XLI, No. 36, September 6, 2024
7.1. A primary care center that has received a grant under this rule shall arrange to have an audit of its total entity for its annual fiscal period in accordance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards and in accordance with W. Va. Code § 12-4-14. The primary care center shall furnish the director with two copies of the audit report within 120 days of the end of the primary care center's annual fiscal (audit) period. All questioned or disallowed costs identified in the audit that cannot be resolved to the director's, and if applicable, the appropriate federal granting agency's satisfaction shall be returned to the director no later than 180 days following the audit period. The primary care center shall retain audit work papers for a minimum of three years from the date of the audit report and shall make the audit work papers available upon request to the director as well as the appropriate federal granting agency.7.2. In carrying out the requirements of section 7.1 of this rule, the primary care center shall not use the firm that prepares the organization's financial statements to conduct the annual independent audit. A grantee may request an exemption from the audit requirement from the director. The request shall be written and shall include justification for the exemption. The director may, at his or her discretion, grant the exemption.