In the case of medical examinations, x-rays, or laboratory tests, the expenditures
did not exceed the highest rate paid by Federal or other agencies in the State for
the same or similar type of service.
The auditors are encouraged to discuss each tentative audit finding, as soon as it
is developed, with the organization being audited. In addition, an exit conference
at the conclusion of each audit is a standard practice. The SSA regional office will
ordinarily be represented at the exit conference. If the State and/or the State agency
wish to consult with the SSA regional office at any time during the audit process,
it should do so. If the auditor becomes aware of irregularities in the State department,
he/she will promptly notify State and Federal officials. Irregularities include such
matters as conflicts of interest, falsification of records or reports, and misappropriation
of funds or other assets.
The audit report will be written and issued in accordance with HHS audit procedures.
Copies of the final audit report will be send directly to the State agency with copies
to the SSA Regional Commissioner and SSA central office. State agencies will either
be told that they will be contacted by the Regional Commissioner or the State agency
will be asked to respond to the report within 30 days and to present any additional
information which may have a bearing on the issues raised in the audit report. The
State agency response must discuss each recommendation contained in the audit report
and must clearly indicate concurrence or non-concurrence with each recommendation.
This response must be sent to the Regional Commissioner. The State will take no corrective
action regarding an audit recommendation until so advised by the RO.
The Regional Commissioner will carefully consider the audit recommendations and the
State agency response; obtain any other needed information; consult with SSA central
office; and issue a notice of final determination to the State agency. The State agency
will also be notified of its appeal rights.
See 20 CFR 404.1627(b) and 416.1027(b) regarding the resolution of appeal items that are questioned and reported in an audit
The Regional Commissioner will followup on the implementation of the final determination
that is issued on all audit recommendations. Any questions that arise at any time
in the audit process should be directed to the SSA Regional Commissioner.