55 Pa. Code § 52.43 - Audit requirements
(a) A
provider shall comply with Federal audit requirements including the following:
(2) The revised Office of Management and
Budget Circular A-133.
(3) Section
74.26 of 45 CFR (relating to non-Federal audits).
(b) A provider which is required to receive a
single audit or an audit in accordance with 45 CFR 74.26 shall comply with the
audit requirements.
(c) The
Department may request a provider to have the provider's auditor perform an
attestation engagement in accordance with any of the following:
(1) Government Auditing Standards issued by
the Comptroller General of the United States or the Generally Accepted
Government Auditing Standards.
(2)
Standards issued by the Auditing Standards Board.
(3) Standards issued by the American
Institute of Certified Public Accountants.
(4) Standards issued by the International
Auditing and Assurance Standards Board.
(5) Standards issued by the Public Company
Accounting Oversight Board.
(6)
Standards of successor organizations to those organizations in paragraphs
(1)-(5).
(d) The
Department or the Department's designee may perform an attestation engagement
in accordance with subsection (c).
(e) The Department may request the provider's
auditor to conduct a performance audit in accordance with the standards in
subsection (c).
(f) A provider which
is not required to have an attestation agreement in compliance with the Single
Audit Act of 1984 during the program year shall maintain auditable records in
compliance with this section.
(g)
The Department may perform a financial review of a provider.
(h) A provider shall maintain books, records
and documents that support:
(1) The type,
scope, amount, duration and frequency of service provision.
(2) The dates of service provision.
(3) The fees and reimbursements earned in
accordance with Federal and State requirements.
(4) Compliance with the terms and conditions
of service provision as outlined in this chapter.
(i) Electronic records are acceptable
documentation provided they comply with §
52.15 (relating to provider
records) and electronic records are accessible to the auditing
agency.
(j) A provider shall make
audit documentation available, upon request, to the authorized representatives
of the Department or the Department's designee.
(k) A provider shall retain books, records
and documents for inspection, audit or reproduction for at least 5 years after
the provider's fiscal year-end.
(l)
The provider shall retain books, records and documents related to the fiscal
year for a time period greater than 5 years from the provider's fiscal year-end
if one of the following is applicable:
(1)
The Department, Department's designee or another State or Federal agency has
unresolved questions regarding costs or activities.
(2) The books, records or documents are part
of an ongoing investigation or legal action.
(3) Required by applicable State or Federal
law.
(m) If a provider is
completely or partially terminated, the records relating to the services
terminated shall be preserved and made available for at least 5 years from the
date of a resulting final settlement or termination of provider, whichever is
longer.
(n) A provider shall retain
records that relate to litigation of the settlement of claims arising out of
performance or expenditures under a waiver or the Act 150 program to which an
auditor has taken exception, until the litigation, claim or exceptions have
reached final disposition or for a period of at least 5 years from the
provider's fiscal year-end, whichever is greater.
(o) The provider shall provide information
listed under this section to the Department or Department's designee upon
request.
Notes
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