Section 51.46. Audit requirements

(a) A provider shall comply with audit requirements including:

(1) The Single Audit Act of 1984 (31 U.S.C.A. § § 7501—7507).

(2) The revised OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.

(3) Part 92 of 45 CFR (relating to uniform administrative requirements for grants and cooperative agreements to state, local, and tribal governments).

(4) Other applicable Federal and State audit requirements.

(b) A provider that is required to receive a Single Audit or an audit in accordance with 45 CFR 74.26 (relating to non-Federal audits) shall comply with the audit requirements.

(c) The Department or the Department’s designee 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 (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 a successor organization to the organizations in paragraphs (1)—(5).

(d) The Department or the Department’s designee may perform an attestation engagement in accordance with subsection (c).

(e) A Federal or State agency may request a provider to have the provider’s auditor perform an attestation engagement in accordance with subsection (c).

(f) The Department may perform nonaudit services such as technical assistance or consulting engagements.

(g) The Department or the Department’s designee may conduct a performance audit in accordance with the standards in subsection (c).

(h) The Department or the Department’s designee a Federal agency or State agency may direct the provider to conduct a performance audit in accordance with the standards in subsection (c).

(i) A provider which is not required to have a Single Audit during the State fiscal year shall maintain records in compliance with subsection (c).

(j) The Department or the Department’s designee may perform a fiscal review on a provider.

(k) Electronic records must be in accordance with § 51.15 (relating to provider records) and accessible to an auditing agency.

(l) A provider shall make audit documentation available, upon request, to authorized representatives of the Department.

(m) A provider shall preserve books, records and documents related to the State fiscal year for a period that is the greatest of the following:

(1) At least 5 years from the provider’s State fiscal year-end.

(2) Until all opened audit issues are closed.

(3) As required under applicable Federal law.

(n) If a program is completely or partially terminated, the records relating to the terminated program shall be preserved and made available for at least 5 years from termination.

(o) A provider shall retain records that relate to litigation or the settlement of claims arising out of performance or expenditures under this program until the litigation, claim or exceptions have reached final disposition or for at least 5 years from the provider’s State fiscal year-end, whichever is greater.

Notation

Cross References

This section cited in 55 Pa. Code § 51.53 (relating to free schedule rate reimbursement); 55 Pa. Code § 51.73 (relating to cost report requirements); 55 Pa. Code § 51.93 (relating to other occupancy and allocated occupancy expenses); and 55 Pa. Code § 51.94 (relating to fixed assets).