Page 257

EAP Policy Manual FFY24 Chapter 13 Program Fiscal Management Page 11 EAP Specific Audit Requirements The Low Income Home Energy Assistance Program Contract under the audit section requires service providers to conduct a program specific audit upon request from Commerce. To comply with this contract section, the Service Provider’s auditors should follow the Department of Health and Human Services Low-Income Home Energy Assistance, CFDA 93.568, A-133 Compliance Supplement. Access to Records Commerce and the Comptroller General of the United States, or any of their authorized representatives, shall have the right to access any pertinent books, documents, papers, or other program records of the Service Provider or its sub grantees that are pertinent to the grant, in order to make audits, examinations, excerpts, and transcriptions. Unless otherwise noted, program records must be retained for six years (Minn. Stat. § 16C.05, subd. 5). The six year count starts on the day the final program and expenditure reports are due or when the Service Provider submits its final program and expenditure reports, whichever is later. If any litigation, claim, negotiation, audit or other action involving the records has been started before the expiration of the six year period, the records must be retained until completion of the action and the resolution of all issues which arise from it, or until the end of the regular six year period, whichever is later. The following groups or their designated representatives must have access to pertinent information: • U.S. Department of Health and Human Services. • U.S. Department of Energy. • Comptroller General of the United States. • Minnesota Department of Commerce. • Legislative Auditor. • State Auditor. Required Audit Contents Commerce requires that the audit report contain in the notes to the financial statements: • A brief summary of the methods used to allocate joint costs or a statement that the Service Provider has a federally approved indirect cost rate. • A list of all organizations to which the Service Provider subgranted $25,000 or more in EAP state or federal funds or a note that no EAP funds are subgranted.