Mich. Admin. Code R. 400.19504 - Audits

Rule 504. A financial audit of grantee records shall be made not less than biennially. Audits are to be conducted in accordance with standards established by the American institute of certified public accountants and requirements issued by the executive director. Audit requirements shall include at least all of the following requirements:

(a) Audits shall be made to test the integrity of financial transactions and compliance with grant or contract terms.
(b) The bureau shall ensure that timely and appropriate resolution of negative audit findings and recommendations for reconciliation occur promptly.
(c) Grantees must monitor contractors that have provided services if the audit conforms to minimum audit standards.
(d) The bureau shall not authorize the expense of an independent audit which does not meet the standards cited in this rule.

Notes

Mich. Admin. Code R. 400.19504
1990 AACS; 2014 AACS

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