SECTION 102 - F27-BUDGET AND CONTROL BOARD, STATE AUDITOR’S OFFICE

    102.1.   (BCB/AUD: Annual Audit of Federal Programs)  Each state agency receiving federal funds subject to the audit requirements of the Single Audit Act Amendments of 1996 and OMB Circular A-133, Audits of States, Local Governments and Nonprofit Organizations shall remit to the State Auditor an amount representing an equitable portion of the expense of contracting with a nationally recognized CPA firm to conduct a portion of the audit of the State’s federal financial assistance. 

Each state agency’s equitable portion of the expense will be determined by a schedule developed by the State Auditor.  Such remittance will be based upon invoices provided by the State Auditor.  The audit shall be re-bid every five years.  The State Auditor shall retain and expend the funds received and shall carry forward any unexpended funds from the prior fiscal year into the current fiscal year for the same purpose.

    102.2.   (BCB/AUD: Medical Assistance Audit Carry Forward)  The State Auditor’s Office shall retain and expend the funds received from the Department of Health and Human Services for the Medical Assistance Audit Program pursuant to proviso 33.3 of this act and shall carry forward any unexpended funds from the prior fiscal year into the current fiscal year for the same purpose.

    102.3.   (BCB/AUD: Coordination with Inspector General)  In the event the State Auditor's Office identifies instances of fraud, waste, and abuse during any state agency audit, the State Auditor shall refer such instances to the State Inspector General for examination.  The State Auditor shall prepare and submit an annual report to the Chairmen of the House Ways and Means Committee and the Senate Finance Committee and the Governor detailing all written referrals of fraud, waste, and abuse submitted to the State Inspector General.