1900 Audit Exceptions, Fund Deferrals and Disallowances | IAC
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Department of Human Services |
Index: |
POL 1900 |
Revised: |
03/06/2024 |
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Next Review: |
04/01/2026 |
Policy
The policy of the Department of Human Services (DHS) requests reconsideration of Federal audit exceptions, fund deferrals, and disallowances to the appropriate Federal authorities when the federal government determines actual or perceived misuse of Federal funds as a result of audits, program reviews, or other similar examinations.
The Office of Inspector General Internal Audit and Compliance is responsible for issuing and updating procedures to implement this policy when necessary.
Authority
Uniform Guidance, 2 CFR part 200
References
Executive Office of the President of the United States - Office of Management and Budget - Code of Federal Regulations 2 CFR §200.331-332
Applicability
This policy is applicable to all divisions and offices of DHS.
Responsibilities
The Office of Inspector General Internal Audit and Compliance (OIG-IAC) Director is responsible for oversight of POL1900.
History
Replaces POL1900, last reviewed 03/1/2022.
Evaluation
The OIG-IA will evaluate this policy continuously by:
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Completing reviews/audits on applicable divisions/programs and sub-recipient contractors.
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Passing any audit(s) with no findings.