Audit Protocol. The PH-MCO must inform all Network Providers of the Pennsylvania Medical Assistance Provider Self Audit Protocol which allows Providers to voluntarily disclose overpayments or improper payments of MA funds. The protocol is available on the Department’s Web site at xxx.xxx.xxxxx.xx.xx/ under “Fraud and Abuse.”
Audit Protocol. The CHC-MCO must inform all Network Providers of the Pennsylvania MA Provider Self Audit Protocol which allows Providers to voluntarily disclose overpayments or improper payments of MA funds. This includes, but is not limited to, inclusion in the Provider handbook. The CHC-MCO must provide written documentation that this action has been completed. The protocol is available on the Department’s website at xxxxx://xxx.xxx.xx.xxx/about/Fraud-And-Abuse/Pages/MA-Provider- Self-Audit-Protocol.aspx
Audit Protocol. To ensure compliance with this Contract, the Auditor must adhere to the following protocol: Review of records: To verify the requirements of this Contract, the auditor must review at a minimum the records specified below. Tribal retailer: financial statements or purchase invoices relating to purchases of cigarettes from licensed wholesalers or other wholesalers noted under a memorandum of agreement under Part VI, financial statements or sales invoices relating to sales of stamped cigarettes, sales of exempt cigarettes, cigarette inventory, records to verify whether Tribal cigarette and sales taxes were remitted to the Tribe for deposit into Tribal accounts, and records to verify that the retail selling price included the applicable tribal taxes. Tribe: records such as account records and contract invoices necessary to verify that all Tribal cigarette tax revenue was used to fund essential government services described in Part XIII, section 8 of this Contract. Self-certified out-of-state wholesaler, self-certified Tribal wholesaler, or Tribe as own wholesaler: records noted as subject to audit in a memorandum of agreement under Part VI of this Contract. Period under review: To verify the requirements of this Contract, the auditor may review records for all years during the current appropriate audit cycle. Records relating to the period before the effective date of the Tribal cigarette tax are not open to review under this Part. Audit cycle: The audit cycle shall be no more frequently than once every four years, unless otherwise specified below. Initial review: The first required review must cover the period starting on the effective date of the tax and ending December 31, 2004. The Auditor must provide its findings by April 1, 2005. This initial review shall include all of the activities covered by the protocol. Thereafter, reviews shall take place on the regular audit cycle. Use of Tribal cigarette tax revenue: The auditor will review records of the Tribe on an annual basis, consistent with the Tribe’s fiscal year, to verify that all Tribal cigarette tax revenue was used to fund essential government services.
Audit Protocol. To ensure compliance with this Compact, the Auditor must adhere to the following protocol:
Audit Protocol. 4.1 The Auditor shall conduct on-site Audits of all Facilities according to the schedule set forth in Section 5 of this Protocol. The purpose of the on-site Audits is to assess present compliance with the CWA and RCRA at the time of the Audits. The Audits shall cover, but are not limited to, the following: • WWTPs o CWA compliance ▪ Permit compliance (as applicable: pre-treatment permits, National Pollutant Discharge Elimination System (NPDES) permits, and associated documents such as stormwater pollution prevention plans) ▪ Trucked or hauled in waste ▪ Other applicable requirements o RCRA compliance ▪ Waste characterization ▪ Waste storage ▪ Waste transportation and treatment/disposal ▪ Other applicable requirements o General CWA and RCRA requirements ▪ Availability of permits ▪ Training ▪ License status of operators ▪ Recordkeeping ▪ Reporting • Feed Xxxxx o CWA compliance ▪ Stormwater permit compliance (permits and associated documents such as stormwater pollution prevention plans) ▪ Spill prevention requirements (including Spill Prevention, Control, and Countermeasure (SPCC) plans) ▪ Other applicable requirements o RCRA compliance ▪ Waste characterization ▪ Waste storage ▪ Waste transportation and treatment/disposal ▪ Other applicable requirements o General CWA and RCRA ▪ Availability of permits ▪ Training ▪ License status of operators (if any) ▪ Recordkeeping ▪ Reporting
Audit Protocol. 4.3.1 The Council has the right to conduct both financial and operational audits of the Subsidiaries at its discretion. The Council will provide two weeks’ notice of any such audit.
Audit Protocol. To ensure compliance with this Contract, the Auditor must adhere to the following protocol: Period under review: To verify the requirements of this Contract, the Auditor must review records for all years during the current appropriate audit cycle, and may review records for earlier years after the date of the signing of the contract only as necessary for an internal reconciliation of the entity’s books. In situations where the Auditor is responsible for verifying records on less than an annual basis, the period under review shall not include years previously reviewed by the Auditor, except when a violation is alleged to have occurred during the period previously reviewed. Records to be examined: To verify the requirements of this Contract, the Auditor must review at a minimum the records specified below. In all situations, the Auditor is not responsible for examining records that do not relate to the stamping, selling, or taxing activities of the Tribe, unless a review of the records is necessary for an internal reconciliation of the books: Self‑certified wholesaler and self‑certified tribal wholesaler: records and invoices of stamp purchases, records and invoices of sales of stamped cigarettes, stamp inventory, and the stamping process; Tribal retailers: records and invoices of cigarettes purchased from licensed wholesalers, self‑certified wholesalers, self‑certified tribal wholesalers and manufacturers, records and invoices of cigarettes sold, cigarette inventory, and additional records necessary to verify whether Tribal cigarette tax revenue was used in accordance with the requirements of Part XIII section 8 and records to verify that the retail selling price included the applicable tribal taxes; and Tribe: records necessary to verify that all Tribal cigarette tax revenue was used to fund essential government services of the Tribe.
Audit Protocol. To verify the requirements of this Contract, the Auditor must review records during the current appropriate audit cycle, and may review records for earlier years after the date of the signing of the contract only as necessary for an internal reconciliation of the entity’s books. Records to be examined: To verify the requirements of this Contract, the Auditor must review at a minimum the records specified below. In all situations, the Auditor is not responsible for examining records that do not relate to the stamping, selling, or taxing activities of the Tribe, unless a review of the records is necessary for an internal reconciliation of the books: Self‑certified wholesaler and self‑certified tribal wholesaler: records and invoices of cigarettes; Tribal retailers: records and invoices of cigarettes purchased from licensed wholesalers, self‑certified wholesalers, self‑certified tribal wholesalers and manufacturers, records and invoices of cigarettes sold, cigarette inventory, and additional records necessary to verify whether Tribal cigarette tax revenue was used in accordance with the requirements of Part XIII section 8 and records to verify that the retail selling price included the applicable tribal taxes; and Tribe: records necessary to verify that all Tribal cigarette tax revenue was used to fund essential government services of the Tribe and records regarding tribal tax stamps.
