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A chart of applicable Federal awarding agency common rules is located through a weblink on the DSHS
<br />website OMB Circulars will be applied with the
<br />modifications prescribed by UGMS with effect given to whichever provision imposes the more stringent
<br />requirement in the event of a conflict.
<br />Section 6.02 Independent Single or Program- Specific Audit. If Contractor within Contractor's fiscal
<br />year expends a total amount of at least $500,000 in federal funds awarded, Contractor shall have a single audit
<br />or program - specific audit in accordance with the Office of Management and Budget (OMB) Circ. No. A -133,
<br />the Single Audit Act of 1984, P L 98 -502, 98 Stat. 2327, and the Single Audit Act Amendments of 1996, P L
<br />104 -156, 110 Stat. 1396. The $500,000 federal threshold amount includes federal funds passed through by
<br />way of state agency awards. If Contractor within Contractor's fiscal year expends a total amount of at least
<br />$500,000 in state funds awarded, Contractor must have a single audit or program - specific audit in accordance
<br />with UGMS, State of Texas Single Audit Circular. For - profit Contractors whose expenditures meet or exceed
<br />the federal and/or state expenditure thresholds stated above shall follow the guidelines in OMB Circular A -133
<br />or UGMS, as applicable, for their program- specific audits. The HHSC Office of Inspector General (OIG) will
<br />notify Contractor to complete the Single Audit Status Registration Form. If Contractor fails to complete the
<br />Single Audit Status Form within thirty (30) calendar days after notification by OIG to do so, Contractor shall
<br />be subject to DSHS sanctions and remedies for non - compliance with this Contract. The audit must be
<br />conducted by an independent certified public accountant and in accordance with applicable OMB Circulars,
<br />Government Auditing Standards, and UGMS, which is accessible through a web link on the DSHS website at
<br />haa; ��: / /www.d�nl�s.saaae.ax.u�� /conk acas /lanks.sl�a����. Contractor shall procure audit services in compliance with
<br />this section, state procurement procedures, as well as with the provisions of UGMS. Contractor, unless
<br />Contractor is a state governmental entity, shall competitively re- procure independent single audit services at
<br />least every six (6) years.
<br />Section 6.03 Submission of Audit. Within thirty (30) calendar days of receipt of the audit reports
<br />required by the Independent Single or Program- Specific Audit section, Contractor shall submit one copy to the
<br />Department's Contract Oversight and Support Section, and one copy to the OIG, at the following addresses:
<br />Department of State Health Services
<br />Contract Oversight and Support, Mail Code 1326
<br />P.O. Box 149347
<br />Austin, Texas 78714 -9347
<br />Health and Human Services Commission
<br />Office of Inspector General
<br />Compliance /Audit, Mail Code 1326
<br />P.O. Box 85200
<br />Austin, Texas 78708 -5200
<br />If Contractor fails to submit the audit report as required by the Independent Single or Program- Specific Audit
<br />section within thirty (30) calendar days of receipt by Contractor of an audit report, Contractor shall be subject
<br />to DSHS sanctions and remedies for non - compliance with this Contract.
<br />ARTICLE VII CONFIDENTIALITY
<br />Section 7.01 Maintenance of Confidentiality. Contractor must maintain the privacy and confidentiality of
<br />information and records received during or related to the performance of this Contract, including patient and
<br />General Provisions (Core Subrecipient) 2014 (June 28, 2013) 14
<br />that comply with
<br />cost principles
<br />acceptable to the
<br />federal or state
<br />awarding agency
<br />A chart of applicable Federal awarding agency common rules is located through a weblink on the DSHS
<br />website OMB Circulars will be applied with the
<br />modifications prescribed by UGMS with effect given to whichever provision imposes the more stringent
<br />requirement in the event of a conflict.
<br />Section 6.02 Independent Single or Program- Specific Audit. If Contractor within Contractor's fiscal
<br />year expends a total amount of at least $500,000 in federal funds awarded, Contractor shall have a single audit
<br />or program - specific audit in accordance with the Office of Management and Budget (OMB) Circ. No. A -133,
<br />the Single Audit Act of 1984, P L 98 -502, 98 Stat. 2327, and the Single Audit Act Amendments of 1996, P L
<br />104 -156, 110 Stat. 1396. The $500,000 federal threshold amount includes federal funds passed through by
<br />way of state agency awards. If Contractor within Contractor's fiscal year expends a total amount of at least
<br />$500,000 in state funds awarded, Contractor must have a single audit or program - specific audit in accordance
<br />with UGMS, State of Texas Single Audit Circular. For - profit Contractors whose expenditures meet or exceed
<br />the federal and/or state expenditure thresholds stated above shall follow the guidelines in OMB Circular A -133
<br />or UGMS, as applicable, for their program- specific audits. The HHSC Office of Inspector General (OIG) will
<br />notify Contractor to complete the Single Audit Status Registration Form. If Contractor fails to complete the
<br />Single Audit Status Form within thirty (30) calendar days after notification by OIG to do so, Contractor shall
<br />be subject to DSHS sanctions and remedies for non - compliance with this Contract. The audit must be
<br />conducted by an independent certified public accountant and in accordance with applicable OMB Circulars,
<br />Government Auditing Standards, and UGMS, which is accessible through a web link on the DSHS website at
<br />haa; ��: / /www.d�nl�s.saaae.ax.u�� /conk acas /lanks.sl�a����. Contractor shall procure audit services in compliance with
<br />this section, state procurement procedures, as well as with the provisions of UGMS. Contractor, unless
<br />Contractor is a state governmental entity, shall competitively re- procure independent single audit services at
<br />least every six (6) years.
<br />Section 6.03 Submission of Audit. Within thirty (30) calendar days of receipt of the audit reports
<br />required by the Independent Single or Program- Specific Audit section, Contractor shall submit one copy to the
<br />Department's Contract Oversight and Support Section, and one copy to the OIG, at the following addresses:
<br />Department of State Health Services
<br />Contract Oversight and Support, Mail Code 1326
<br />P.O. Box 149347
<br />Austin, Texas 78714 -9347
<br />Health and Human Services Commission
<br />Office of Inspector General
<br />Compliance /Audit, Mail Code 1326
<br />P.O. Box 85200
<br />Austin, Texas 78708 -5200
<br />If Contractor fails to submit the audit report as required by the Independent Single or Program- Specific Audit
<br />section within thirty (30) calendar days of receipt by Contractor of an audit report, Contractor shall be subject
<br />to DSHS sanctions and remedies for non - compliance with this Contract.
<br />ARTICLE VII CONFIDENTIALITY
<br />Section 7.01 Maintenance of Confidentiality. Contractor must maintain the privacy and confidentiality of
<br />information and records received during or related to the performance of this Contract, including patient and
<br />General Provisions (Core Subrecipient) 2014 (June 28, 2013) 14
<br />
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