Frequently asked questions about sending audit reports to DHS
When is the audit report due?
The due date for your audit report depends on the audit guide that was
used in the audit:
- Audits in conformance with the Provider Agency Audit Guide are due
six months from the end of the fiscal year.
- Audits in conformance with the State Single Audit Guidelines are due
nine months from the end of the fiscal year.
What should we do if the audit report isn't ready by the due
date?
Your audit report needs to be on time in order for you to be in
compliance with the audit requirement in your contract with this
department. At the same time, we recognize that reasonable extensions are
appropriate in some circumstances. Ask your auditor to send us a request
for an extension explaining the situation and indicating when the audit
report will be complete.
Unless your agency is a county, tribe or board, an extension from this
department is only good for this department. You will need to get separate
extensions from each party that is expecting an audit report from you. If
your agency is a county, tribe, or board, we can grant an extension on
behalf of all state agencies; however, you still need to obtain extensions
from all others who expect an audit report from you.
Can I do my own audit? Can my accountant do the audit? Does the audit
have to be done by a CPA?
An agency can not do its own audit or have the person who helps it with
its financial records do the audit. The audit has to be performed by a
certified public accountant that is independent of your agency.
What needs to be sent to DHS?
We need to receive one complete audit reporting package (and only
require one copy) in order for us to consider the agency to have fulfilled
the contract requirement of providing us with an audit report that meets
our standards. This one copy of the reporting package can either be sent
to us via U.S. mail or electronically as a pdf document. This package will
vary somewhat depending on the type of audit. For single audits, we
require all items that are required elements of the federal reporting
package. For all other audits, we expect one copy of each of the
following items:
- Opinion on the financial statements
- Financial statements and notes thereto
- Report(s) on internal controls and compliance and other report
elements required by the Provider Agency Audit Guide and the State
Single Audit Guidelines o Management letter or similar document
conveying auditor's comments issued as a result of the audit, if
applicable
- Management's responses to all of the auditor's recommendations for
corrective action
Including a note or business card showing who we should contact at the
agency if we have questions is also very helpful.
Where should the audit be sent?
Office of Audit
Division of Enterprise Services
Department of Health Services
1 West Wilson Street, Room 672
P.O. Box 7850
Madison, WI 53707-7850
For additional questions, please email or call one of our audit
staff:
Last Revised: May 29, 2009
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