Department Audit Requirements
- Audit - Home
- Wisconsin Stat. § 46.036
- Wisconsin Stat. § 66.0143
- Department of Revenue's Instructions for Local Appeal for Exemption from State Mandate
- List of Agencies with Mandate Relief Waivers of the Audit Threshold in Wis. Stat. § 46.036
Wisconsin Stat. § 46.036 requires providers that receive more than $25,000 in funds from the Department of Health Services (DHS) or from a county to have an audit that meets department standards, unless the audit is waived by the department. Guidance on auditing funding from DHS for all agencies that receive funding from the Department is in the DHS Audit Guide.
DHS Audit Guide
DHS Audit Guide, an appendix to the State Single Audit Guidelines
Department of Health Services - http://www.dhs.wisconsin.gov/
Office of the Inspector General
PO Box 309
Madison, WI 53701-0309
Waiving Department Audit Requirements
Wisconsin Stat. § 46.036 allows the department to waive audits on a case-by-case basis. Audits may be waived under certain circumstances, such as when the contract is relatively small, when the audit cost is a disproportionate share of the contract amount, and when there are alternate means of monitoring available. All requests for such waivers need to be referred to the granting agency, which needs to obtain approval from the department's regional office. The department requires this approval because it has had situations where an agency requests a waiver of its audit from one purchases when it actually has contracts with multiple purchasers.
Mandate Relief Waivers of Audit Threshold
Wisconsin 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.