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10.04.03.00.htm 10.04.03.00. Title 10 DEPARTMENT OF HEALTH AND MENTAL HYGIENE Subtitle 04 FISCAL Chapter 03 Standards for Audits of Grants and Contracts with Providers and Local Health Departments Authority: State Finance and Procurement Article, §7-404, Annotated Code of Maryland
10.04.03.01.htm 10.04.03.01. 01 Purpose.. The purpose of this chapter is to prescribe standards, policies, and procedures for the auditing of grants and contracts of the Department of Health and Mental Hygiene with vendors, providers of service, and local health departments.
10.04.03.02.htm 10.04.03.02. 02 Scope.. A. This chapter shall apply to all contracts and grants made by the Department of Health and Mental Hygiene with private vendors, grantees, and local health departments for which an audit is provided as described in State Finance and Procurement Article, §7-404, Annotated Code of Maryland.B. The audit shall determine whether funds were spent in accordance with the contract or grant agreement.C. The auditor shall review expenditures and revenues to determine if they
10.04.03.03.htm 10.04.03.03. 03 Definitions.. A. The following terms have the meanings indicated.. B. Terms Defined.. 1) "Contract" means a formal agreement between the Department of Health and Mental Hygiene and a provider of services to conduct a program or perform specified services for a consideration.2) "Expenditures" means disbursement of funds to pay vendors and employees for goods or services provided.3) "Grant" means an award of financial assistance to an eligible recipient under programs that provi
10.04.03.04.htm 10.04.03.04. 04 Agency Responsibility.. A. The Secretary of Health and Mental Hygiene shall provide for a periodic examination of the accounts and records of grantees and local health departments receiving funds under contracts and grants with the Department. In addition, periodic audits shall be conducted of the accounts and records of vendors providing purchase of care services for children, juveniles, and adults in non-governmental facilities. The purpose of the audit is to determin
10.04.03.05.htm 10.04.03.05. 05 Grantee Responsibility.. A. The grantee, provider, and local health departments shall provide full disclosure of all accounting, financial, and other records as needed, to the Audit Division during regular business hours of the audited organization.B. The grantee, provider, and local health department shall retain all accounts and records of the grant or contract for a period of 5 years following the close of each fiscal year for audit by the Department.C. Each primary grantee s
10.04.03.9999.htm 10.04.03.9999. Administrative History Effective date: August 12, 1985 (12:16 Md. R. 1605). Regulation .04G amended effective March 6, 1989 (16:4 Md. R. 497). Regulation .05D amended effective March 6, 1989 (16:4 Md. R. 497).
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