State and Department Audit Requirements
Wis. Stat. 46.036 requires providers that receive
more than $25,000 in funds from the Department of Health Services or from a county to have an audit that meets department
standards, unless the audit is waived by the department.
Audit Guides
The Department's Standards are the State Single Audit Guidelines (SSAG) and the
Provider Agency Audit Guide (PAAG).
- State Single Audit Guidelines
(exit DHS)
- Guidance on auditing
funding from DHS for agencies which meet all three of the
following
criteria:
- they are local governments,
- they have A-133 audits, and
- they
receive funding from a state agency.
DHS Appendices to the SSAG are on line at the SSAG
(exit DHS) website.
(Note: Many state agencies also
apply the State Single Audit Guidelines
to nonprofit organizations. See the Main
Section and Appendices to the Guidelines for more information on applicability.)
- Provider Agency Audit Guide
(PDF, 421 KB)
- Guidance on
auditing funding
from DHS for agencies that 1) are nonprofit, 2) for profit, or 3) local
governments that do not need A-133 audits.
Supplemental Audit Guides prior to 2006
- Family Care Audit Guide
- a supplement to the State Single Audit
Guidelines and the Provider Agency
Audit Guide for agencies participating
in the Family Care pilots. (Now part of State Single
Audit Guidelines)
- Aging Programs Audit Guide
- a supplement to the State Single
Audit Guidelines and the Provider
Agency Audit Guide for agencies
administering programs for the aging. (Now part of
State Single Audit Guidelines)
- 2005 - No change (use the 2004 revision for 2005 audits)
- 2004 Revision (online at SSAG
(exit DHS) website)
- 2003 Revision
(PDF, 131 KB)
- 2002 Revision
(PDF, 130 KB)
- Consolidated Public Health Contracts -
instructions on
auditing consolidated public health contracts between the department
and
local governments. (Now part of State Single Audit
Guidelines)
- 2005 - No change (use the 2004 revision for 2005 audits)
- 2004 Revision (online at SSAG
(exit DHS) website)
- 2003 - No change (use
2002 revision for 2003 audits)
- 2002 Revision
(PDF, 97 KB)
Mandate Relief Waivers for Audit Threshold
Wis. Stat. 46.036 allows the department to waive audits on a
case-by-
case basis. In addition, Wis. Stat. 66.0143 authorizes local
governments to file
requests for waivers of statutory mandates with the Department
of Revenue.
Several Counties have used this provision to receive waivers
increasing the
$25,000 threshold in Wis. Stat. 46.036 for requiring providers
to have audits
to $75,000 or, in a few instances, $100,000. These waivers are
effective for
four years, and the department may renew the waivers for
additional four-year
periods.
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Last revised: February 13, 2009 |
