Policy documents from the DHFS Single Audit Section:

Financial Management Manual - http://dhfs.wisconsin.gov/grants/FMM/FMMTOC.htm

Allowable Cost Policy Manual - http://dhfs.wisconsin.gov/grants/Administration/ACPM.HTM

State Single Audit Guidelines - http://www.doa.state.wi.us/section.asp?linkid=81&locid=3

Provider Agency Audit Guide - http://dhfs.wisconsin.gov/grants/PAAG/paag99.pdf

  
   Laws requiring audits:

Single Audit Act Amendments of 1996 - http://www.ignet.gov/single/saamend.html

Wisconsin Statute 46.036 - http://www.legis.state.wi.us/statutes/Stat0046.pdf

  
   Audit standards and reporting requirements:

Generally accepted auditing standards - http://www.aicpa.org 

Government Auditing Standards - http://www.gao.gov/govaud/ybk01.htm

State Single Audit Guidelines - http://www.doa.state.wi.us/section.asp?linkid=81&locid=3

Provider Agency Audit Guide - http://dhfs.wisconsin.gov/grants/PAAG/paag99.pdf

OMB Circular A-133 - http://www.whitehouse.gov/omb/circulars/a133/a133.html

  Reviewing audit reports:

A guide – http://dhfs.wisconsin.gov/grants/Audit/revresauditrpts.pdf

   SOX Creep:

SOX - http://www.pcaobus.org/About_the_PCAOB/Sarbanes_Oxley_Act_of_2002.pdf

PCAOB - http://www.pcaobus.org

SAS 112 - http://www.aicpa.org 

FAQ on SAS 112 - http://pcps.aicpa.org/Resources/Keeping+Up+With+Standards/SAS+No.+112/SAS+No.+112+Frequently+Asked+Questions.htm

Government Auditing Standards - http://www.gao.gov/govaud/ybk01.htm

      Summary of major changes - http://www.gao.gov/govaud/somc0707.pdf

OMB Circular A-133 - http://www.whitehouse.gov/omb/circulars/a133/a133.html

Revisions to OMB Circular A-133 – Federal Register, 6/26/07, page 35080 - http://frwebgate1.access.gpo.gov/cgi-bin/waisgate.cgi?WAISdocID=208305193253+2+0+0&WAISaction=retrieve

  Waiving audits:

Wisconsin Statute 46.036 - http://www.legis.state.wi.us/statutes/Stat0046.pdf

Provider Agency Audit Guide (ch’s 2 & 3) - http://dhfs.wisconsin.gov/grants/PAAG/paag99.pdf

Wisconsin Statute  66.0143 - http://www.legis.state.wi.us/statutes/Stat0066.pdf

Dept of Revenue’s guidance - http://www.revenue.wi.gov/forms/govcty/instruct.html

Counties with waivers - http://dhfs.wisconsin.gov/grants/waiverthreshold.htm

  Auditor quality issues:

National study - http://www.ignet.gov/pande/audit/NatSamProjRptFINAL2.pdf

  Miscellaneous:

Federal single audit clearinghouse - http://harvester.census.gov/sac

                                     Revised: December 12, 2007