Illinois Administrative Code › Title 89 - SOCIAL SERVICES › Part 357 - PURCHASE OF SERVICE › Section 357.120 - Fiscal Reports and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Purchase of service providers shall furnish the Department with any required
			 reports during the contract period in a manner specified in this
			 Section.
b) When all of the
			 contracts with one provider expire or terminate prior to the end of the fiscal
			 year, the revenue and expense sections of the Department's cost report shall be
			 submitted with an opinion from a certified public accountant. This report and
			 opinion shall be submitted within 30 days after the expiration or termination
			 of the contract.
c) Any purchase of
			 service provider (with the exception of day care providers, unless they are
			 involved in cost based rate negotiations authorized under 89 Ill. Adm. Code
			 356.30(a),
			 and governmental agencies) who receives $150,000 or more from the Department
			 within the State fiscal year shall submit an agency-wide certified independent
			 audit using the requirements in this Section and in accordance with Government
			 Auditing Standards, 2003 (no later amendments or editions included), available
			 from the Government Accountability Office, 441 G Street, NW, Washington, DC
			 20548.
1) All governmental and not-for-profit
			 organizations must also consider federal audit guidelines and complete audits
			 in accordance with the guidance specified in the Office of Management and
			 Budget (OMB) Circular A-133 Audits of States, Local Governments, and Non-Profit
			 Organizations, when required by A-133 to conduct an audit. If required to
			 prepare an audit in accordance with OMB Circular A-133, the audit must still
			 contain the information listed in subsection (d).
2) The Department may also request, at its
			 sole discretion, certified agency-wide or limited-scope audits from any
			 purchase of service providers (including day care providers and government
			 entities) to ensure compliance with Federal, State and Department requirements.
			 All governmental entities audited by the Illinois Auditor General will submit
			 those audits to the Department within 60 days after completion.
3) The audits for all entities must be
			 completed within 180 calendar days after the completion of the provider's
			 fiscal year.
4) A waiver of the
			 certified audit requirement may be requested in writing and directed to the
			 Department's Deputy Director of Monitoring and Quality Assurance. The request
			 must state the reason for the waiver and shall be submitted prior to the due
			 date of the report.
5) A request
			 for an extension of the deadline for submittal of the audit and/or costs report
			 beyond the time frame specified in subsection (c)(3) must be submitted in
			 writing to the central office manager responsible for the administration of the
			 reimbursement rates and excess revenue by the required due date in subsection
			 (c)(3).
6) The Department will
			 respond to the requests for waivers or extensions within 30 business days,
			 specifying approval or rejection of the waiver or extension. Waivers are
			 approvable if the cost to the provider outweighs the benefit of the
			 requirement. Extensions beyond 60 calendar days are approvable when
			 circumstances beyond the agency's control prevent a timely submission (e.g.,
			 death, hospitalization or a change at the agency) or when a further extension
			 from another State or federal agency requiring the same reports has been
			 granted.