The auditor is required to be a certified public accountant, a registered municipal accountant, or a licensed public accountant licensed prior to December 31, 1970. In addition, the auditor must possess adequate organization to provide impartial opinions, conclusions, judgments, and recommendations. Auditors will be selected by bids and must be approved by the Office of Inspector General.
- (1) The audit must be planned to ensure audit work and report requirements will be completed not later than one year from the end of audit period. However, each DHS department has discretion to require audit work and reports be completed more timely generally stipulated by contract to be within 90 days of the contractor's fiscal year end. Written audit reports are to be submitted to appropriate officials of DHS within 30 days after the completion of audit work.
- (2) Each audit report will be desk reviewed by Office of Inspector General for the subrecipient to insure compliance with requirements of Single Audit act of 1984, OMB Circular A-133 or A-128, Government Auditing Standards, and the rules in this Part. Additional review of audit work will be performed on an as-needed basis.