Common use of MDHHS Audits Clause in Contracts

MDHHS Audits. Some parts of the Review and Audit procedures outlined in this section do not apply to MDHHS site visits, in that those site visits combine the review of the CMHSP and the PIHP. A. As used in this section, an audit is an examination of the CMHSP and its contract service providers' financial records, policies, contracts, and financial management practices, conducted by the MDHHS Office of Audit or its agent, to verify the CMHSP's compliance with legal and contractual requirements. B. The MDHHS will schedule audits at mutually acceptable start dates to the extent possible. The MDHHS will provide the CMHSP with a list of documents to be audited at least 30 days prior to the date of the audit. An entrance meeting will be conducted with the CMHSP to review the nature and scope of the audit. C. The MDHHS audits of CMHSPs will generally supplement the independent auditor’s Compliance Examination and may include one or more of the following objectives: 1. To assess the CMHSP’s effectiveness and efficiency in complying with the contract, and establishing and implementing specific policies and procedures as required by the contract; 2. To assess the CMHSP’s effectiveness and efficiency in reporting their financial activity to the MDHHS in accordance with contractual requirements; applicable federal, state, and local statutory requirements, and applicable accounting standards; and 3. To determine the MDHHS’s share of costs in accordance with applicable MDHHS requirements and agreements, and any balance due to/from the CMHSP. To accomplish the above listed audit objectives, MDHHS auditors will review CMHSP documentation, interview CMHSP staff members, and perform other audit procedures as deemed necessary. D. The audit report and appeal process is identified in Attachment C 9.3.2.1 and is a part of this contract.

MDHHS Audits. Some parts of the Review and Audit procedures outlined in this section do not apply to MDHHS site visits, in that those site visits combine the review of the CMHSP and the PIHP. A. As used in this section, an audit is an examination of the CMHSP and its contract service providers' financial records, policies, contracts, and financial management practices, conducted by the MDHHS Office of Audit or its agent, to verify the CMHSP's compliance with legal and contractual requirements. B. The MDHHS will schedule audits at mutually acceptable start dates to the extent possible. The MDHHS will provide the CMHSP with a list of documents to be audited at least 30 days prior to the date of the audit. An entrance meeting will be conducted with the CMHSP to review the nature and scope of the audit. C. The MDHHS audits of CMHSPs will generally supplement the independent auditor’s Compliance Examination and may include one or more of the following objectives: 1. To assess the CMHSP’s effectiveness and efficiency in complying with the contract, and establishing and implementing specific policies and procedures as required by the contract; 2. To assess the CMHSP’s effectiveness and efficiency in reporting their financial activity to the MDHHS in accordance with contractual requirements; applicable federal, state, and local statutory requirements, ; Medicaid regulations (Children’s Waiver and SEDW Only); and applicable accounting standards; and 3. To determine the MDHHS’s share of costs in accordance with applicable MDHHS requirements and agreements, and any balance due to/from the CMHSP. To accomplish the above listed audit objectives, MDHHS auditors will review CMHSP documentation, interview CMHSP staff members, and perform other audit procedures as deemed necessary. D. The audit report and appeal process is identified in Attachment C 9.3.2.1 and is a part of this contract.