Common use of DHS Required Audit Reports and Additional Submission by Subrecipients Clause in Contracts

DHS Required Audit Reports and Additional Submission by Subrecipients. 1. Independent Accountant’s Report on Applying Agreed-Upon Procedures – which consist of the following procedures for the funding provided by this agreement for the contract year ending within the entity’s f iscal year end under audit: (a) Verify by comparison of the amounts and classif ications that the supplemental f inancial schedules listed below, which summarize amounts reported to DHS for f iscal year ended {CONTRACT YEAR END}, have been accurately compiled and ref lect the audited books and records of (Auditee). Also verify by comparison to the example schedules that these schedules are presented, at a minimum, at the level of detail that directly mirrors the budget page (Rider 3) of the contract. The Schedule of Revenues and Expenditures should mirror the line items on the budget pages of the contract and include a budget and an actual expenditure column pertaining to this period. Program Name / Contract Number Referenced Schedule/Exhibit (List each individual schedule for all contracts in which the auditee participated.) (b) Inquire of management regarding adjustments to reported revenues or expenditures, which were not ref lected on the reports submitted to DHS for the period in question. (c) Based on the procedures detailed in paragraphs (a) and (b) above, disclose any adjustments and/or f indings and identif y which have (have not) been ref lected on the corresponding schedules. (List each separately. Indicate whether it has/has not been ref lected on the schedule.) 2. Independent Accountant’s Report on Applying Agreed-Upon Procedures – which consist of the following procedures for the entity’s f iscal year end under audit. All Local Governments and Nonprof it Organizations who are submitting a single audit in accordance with 2 CFR Part 200, Subpart F, and For-Profit Organizations who are submitting a single audit in accordance with Title 45, CFR 75.501(i), are also required to include in their single audit reporting package a supplemental schedule, which is to be subjected to an Agreed-Upon Procedures engagement. The schedule, for which an example is included in this audit clause as Enclosure I, is a reconciliation of the expenditures listed on the Schedule of Expenditures of Federal Awards (SEFA) to the Federal award income received f rom the Pennsylvania Department of Human Services (DHS), as noted in the revenue audit conf irmation received f rom the Commonwealth of Pennsylvania. The procedures to be performed on the reconciliation schedule are as follows: (a) Agree the expenditure amounts listed on the reconciliation schedule under the “Federal Expenditures per the SEFA” column to the audited Schedule of Expenditures of Federal Awards (SEFA). (b) Agree the receipt amounts listed on the reconciliation schedule under the “Federal Awards Received per the audit conf irmation reply f rom Pennsylvania” column to the subrecipient Federal amounts that were ref lected in the audit conf irmation reply f rom the Office of Budget, Comptroller Operations. (c) Recalculate the amounts listed under the “Difference” and “% Difference” columns. (d) Agree the amounts listed under the “Difference” column to the audited books and records of the subrecipient. (e) Agree the “Detailed Explanation of the Differences” to the audited books and records of the subrecipient.

DHS Required Audit Reports and Additional Submission by Subrecipients. 1. Independent Accountant’s Report on Applying Agreed-Upon Procedures – which consist of the following procedures for the funding provided by this agreement for the contract year ending within the entity’s f iscal fiscal year end under audit: (a) Verify by comparison of the amounts and classif ications classifications that the supplemental f inancial financial schedules listed below, which summarize amounts reported to DHS for f iscal fiscal year ended {CONTRACT YEAR END}, have been accurately compiled and ref lect reflect the audited books and records of (Auditee). Also verify by comparison to the example schedules that these schedules are presented, at a minimum, at the level of detail that directly mirrors the budget page (Rider 3) of the contract. The Schedule of Revenues and Expenditures should mirror the line items on the budget pages of the contract and include a budget and an actual expenditure column pertaining to this period. Program Name / Name/ Contract Number Referenced Schedule/Exhibit (List each individual schedule for all contracts in which the auditee participated.) (b) Inquire of management regarding adjustments to reported revenues or expenditures, which were not ref lected reflected on the reports submitted to DHS for the period in question. (c) Based on the procedures detailed in paragraphs (a) and (b) above, disclose any adjustments and/or f indings findings and identif y identify which have (have not) been ref lected reflected on the corresponding schedules. (List each separately. Indicate whether it has/has not been ref lected reflected on the schedule.) ) 2. Independent Accountant’s Report on Applying Agreed-Upon Procedures – which consist of the following procedures for the entity’s f iscal fiscal year end under audit. All Local Governments and Nonprof it Nonprofit Organizations who are submitting a single audit in accordance with 2 CFR Part 200, Subpart F, and For-Profit Organizations who are submitting a single audit in accordance with Title 45, CFR 75.501(i), are also required to include in their single audit reporting package a supplemental schedule, which is to be subjected to an Agreed-Upon Procedures engagement. The schedule, for which an example is included in this audit clause as Enclosure I, is a reconciliation of the expenditures listed on the Schedule of Expenditures of Federal Awards (SEFA) to the Federal award income received f rom from the Pennsylvania Department of Human Services (DHS), as noted in the revenue audit conf irmation confirmation received f rom from the Commonwealth of Pennsylvania. The procedures to be performed on the reconciliation schedule are as follows: (a) Agree the expenditure amounts listed on the reconciliation schedule under the “Federal Expenditures per the SEFA” column to the audited Schedule of Expenditures of Federal Awards (SEFA). (b) Agree the receipt amounts listed on the reconciliation schedule under the “Federal Awards Received per the audit conf irmation confirmation reply f rom from Pennsylvania” column to the subrecipient Federal amounts that were ref lected reflected in the audit conf irmation confirmation reply f rom from the Office of Budget, Comptroller Operations. (c) Recalculate the amounts listed under the “Difference” and “% Difference” columns. (d) Agree the amounts listed under the “Difference” column to the audited books and records of the subrecipient. (e) Agree the “Detailed Explanation of the Differences” to the audited books and records of the subrecipient. (f) Based on the procedures detailed in paragraphs (a) through (e) above, disclose any adjustments and/or findings which have not been reflected on the corresponding schedules (List each separately.).