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Library: Policy

340:105-10-106. Audits for Title III projects and Area Agencies on Aging

Revised 5-12-05

(a) Policy.  The Assistant Secretary for Aging and the Comptroller General of the United States (U.S.), authorized personnel of the U.S. Department of Health and Human Services; State Auditor and Inspector; and other appropriate state entities or any of their duly authorized representatives have open and complete access to any books, documents, papers, records, and any other items of the Older Americans Act grantee pertinent to the performance or payments of grants or contracts received through the State Agency or the Area Agency on Aging.  Grantees arrange for independent audits or fiscal reviews of Older Americans Act and state funds as required by federal and state law and State Agency rules.

(b) Authority.  The authority for this Section is the Single Audit Act Amendments of 1996, Public Law 104-156; Office of Management and Budget Circular A-133; and Part 1321.11 of Title 45 of the Code of Federal Regulations.

(c) Procedures.  The procedures for implementing this Section are outlined in OAC 340:105-10-107 through 340:105-10-113.

(d) Cross references.  See OAC 340:105-10-107 through 340:105-10-113.

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