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45 CFR 201.12 : Public Welfare (Part 1 To Parts 2557-2599) — (Part 200 To Parts 412-499) — Regulations Relating To Public Welfare (Part 200 To Parts 412-499) — Office Of Family Assistance (Assistance Programs), Administration For Children And Families, Department Of Health And Human Services (Part 200 To Parts 288-299) — Grants To States For Public Assistance Programs (§ 201.0 To § 201.70) — Review And Audits (§ 201.10 To § 201.70) — Public assistance audits.

4 Aug 2016

(a) Annually, or at such frequencies as are considered necessary and appropriate, the operations of the State agency are audited by representatives of the Audit Agency of the Department. Such audits are made to determine whether the State agency is being operated in a manner that:

(1) Encourages prudent use of program funds, and

(2) Provides a reasonable degree of assurance that funds are being properly expended, and for the purposes for which appropriated and provided for under the related Act and State plan, including State laws and regulations.

(b) Reports of these audits are released by the Audit Agency simultaneously to program officials of the Department, and to the cognizant State officials. These audit reports relate the opinion of the Audit Agency on the practices reviewed and the allowability of costs audited at the State agency. Final determinations as to actions required on all matters reported are made by cognizant officials of the Department.

45 CFR 201.12