1902 External Entities Audit Standards and Sanctions

Georgia State Seal

Department of Human Services
Policy and Manual Management System

Index:

POL 1902

Revised:

03/06/2024

Next Review:

04/01/2026

Policy

The policy of the Department of Human Services (DHS) is to ensure that those non-federal entities that receive funds from the Department conform to the standards and requirements imposed by federal and state laws and by the DHS Office of Procurement and Contracts (OPC). Sanctions are imposed on those entities that do not comply with the standards and/or audit requirements.

The Office of Inspector General Internal Audit and Compliance (OIG-IAC) is responsible for issuing and updating procedures to implement this policy, when necessary.

Authority

2 CFR part 200 Uniform Guidance
O.C.G.A. § 50-20-1 through 50-20-8 et seq.
7 CFR part 277.17 Audit Requirements
45 CFR part 75 Uniform Administrative Requirements

References

Code of Federal Regulations 2 CFR 200
Code of Federal Regulations 45 CFR 75

Applicability

This policy is applicable to all divisions and offices of DHS.

Definitions

Non-Federal Entity

A state, local government, nonprofit, or profit organization

Sanctions

Penalties imposed by the Department on those fund recipients who do not abide by their contract requirements for audit reports and fail to comply with state law regarding timeliness. Sanction may include: withholding of reimbursements, cancellation of contracts, recoupment of funds, and denial of further contracts with the Department for a period of 12 months.

Responsibilities

The Office of Inspector General Internal Audit and Compliance (OIG-IAC) Director is responsible for oversight of POL1902.

History

Replaces POL1902, last reviewed 03/01/2022.

Evaluation

The OIG-IAC will evaluate this policy continuously by:

  1. Completing reviews/audits on applicable divisions/programs and subrecipient contractors.

  2. Passing any audit(s) with no findings.