What is being audited?
In most cases the audit is to determine the validity of information recorded on the year-end financial report (DHMH 440) submitted by the vendor to the Division of General Accounting Grants Section. The audit will include, but is not limited to, testing the validity and propriety of expenditures and the accuracy of revenues. The auditor reviews expenditure and revenue documentation to determine if the vendor is in compliance with the approved budget, contract, the Human Services Agreements Manual, laws, regulations, policies, generally accepted accounting principles, and, where applicable, the Local Health Department Funding System Manual and Unified Funding Document.
