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State and Department Audit Requirements

Wis. Stat. 46.036 requires providers that receive more than $25,000 in funds 
from the Department of Health and Family Services or from a county to have 
an audit that meets department standards, unless the audit is waived by the
department. 

Audit Guides

The Department's Standards are the State Single Audit Guidelines and the Provider Agency Audit Guide.

  • State Single Audit Guidelines (exit DHS) - Guidance on auditing
    funding from DHFS for agencies which meet all three of the following
    criteria:
    1. they are local governments, 
    2. they have A-133 audits, and
    3. they receive funding from a state agency.

    DHFS Appendices to the SSAG are on line at the SSAG (exit DHS) website.

    (Note: Many state agencies also apply the State Single Audit Guidelines
    to nonprofit organizations.  See the Main Section and Appendices to the Guidelines for more information on applicability.)

  • Provider Agency Audit Guide (PDF, 421 KB) - guidance on auditing funding
    from DHFS for agencies that 1) are nonprofit, 2) for profit, or 3) local 
    governments that do not need A-133 audits.

Supplemental Audit Guides prior to 2006.

  • Family Care Audit Guide - a supplement to the State Single Audit 
    Guidelines and the Provider Agency Audit Guide for agencies participating
    in the Family Care pilots. (Now part of State Single Audit Guidelines)
  • Aging Programs Audit Guide - a supplement to the State Single
    Audit Guidelines and the Provider Agency Audit Guide for agencies
    administering programs for the aging.  (Now part of State Single Audit Guidelines) 
    • 2005 - No change (use the 2004 revision for 2005 audits)
    • 2004 Revision (online at SSAG (exit DHS) website)
    • 2003 Revision (PDF, 131 KB)
    • 2002 Revision (PDF, 130 KB)
  • Consolidated Public Health Contracts  - instructions on
    auditing consolidated public health contracts between the department
    and local governments.  (Now part of State Single Audit Guidelines)
    • 2005 - No change (use the 2004 revision for 2005 audits)
    • 2004 Revision (online at SSAG (exit DHS) website)
    • 2003 - No change (use 2002 revision for 2003 audits)
    • 2002 Revision (PDF, 97 KB)

Mandate Relief Waivers for Audit Threshold

Wis. Stat. 46.036 allows the department to waive audits on a case-by-
case basis. In addition, Wis. Stat. 66.0143 authorizes local governments to file 
requests for waivers of statutory mandates with the Department of Revenue.
Several Counties have used this provision to receive waivers increasing the
$25,000 threshold in Wis. Stat. 46.036 for requiring providers to have audits
to $75,000 or, in a few instances, $100,000. These waivers are effective for
four years, and the department may renew the waivers for additional four-year
periods.

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Last revised: June 24, 2008