Audit Procedures Policy Number and Last Update (01.09.08/01-2011)
Each delegate agency will conduct an independent audit, and send a copy of the audit report to the grantee office. The grantee fiscal officer will review each report and management letter, making note of any findings or recommendations. She will provide technical assistance to delegates in any areas of weakness.
When delegate agencies form their annual goals and objectives, they must address any material findings or recommendations of the audit report, planning how to make corrections. The grantee fiscal officer will review these annual plans to determine if they are adequate and to offer technical assistance, if requested.
Delegate directors will report monthly, to boards and Policy Committees, the progress made in meeting annual objectives to correct audit findings. The grantee fiscal officer will monitor all fiscal procedures, especially those in question, by site visits, phone calls, and written reports.
Department of Human Services will conduct additional audits of every program biennially. Thereafter, IMSHS personnel will follow the same procedures as above.