Waiving DHS Audit Requirements

According to Wis. Stat. § 46.036, providers receiving more than $100,000 in funds from the Department of Health Services (DHS) or county partners must be audited based on DHS guidance, unless DHS waives the requirement.

DHS audit guide

For more information about DHS audit guidance, review the DHS Audit Guide, which is part of Wisconsin’s State Single Audit Guidelines.

Waiving audit requirements

Case-by-case waivers

DHS may waive audit requirements on a case-by-case basis under certain circumstances, like when the contract amount is small or does not support audit costs and other monitoring options are available. County providers must submit waiver requests to the county before referrals are made to the DHS regional office for approval.

State mandate exemption waivers

Wis. Stat. § 66.0143 allows local governments to request state mandate exemption waivers for DHS audits, which the Department of Revenue collects for and refers to DHS for review and possible approval. Approved waivers are effective for four years and may be renewed for another four years.

Contact information

Office of the Inspector General
Internal Audit Section
PO Box 309
Madison, WI 53701-0309
DHSAuditors@dhs.wisconsin.gov

Barbara Loescher
Chief, Internal Audit Section
608-267-6773
barbaraa.loescher@dhs.wisconsin.gov