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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 3392 (June 24, 2023).

51 Pa. Code § 61.3. Audit procedures.

§ 61.3. Audit procedures.

 The following general procedures will be employed for audits conducted under section 13A08(f) of the act (relating to administration):

   (1)  The Department, at least 30 days prior to the initiation of the audit, will advise each audit subject by letter that the audit subject was randomly selected for audit and further advised of the time, date, place and general scope as well as a tentative time frame for completion of the audit. The letter will contain a request for documents deemed necessary for conduct of the audit.

   (2)  The independent auditor will obtain the subject’s reports on file with the Department applicable to the audit period. Lobbying activities performed prior to January 1, 2007, will not be audited under the act.

   (3)  The independent auditor will initiate the audit by way of conference (in person or by telephone) between the auditor and the audit subject or the designated representative thereof.

   (4)  The registrant who is the audit subject shall cooperate fully in the audit, which shall be conducted in accordance with generally accepted auditing standards.

   (5)  If the independent auditor believes that the audit subject is not cooperating, the independent auditor shall inform the Department in writing.

   (6)  The independent auditor will offer to conduct an audit exit conference with the audit subject, or the designated representative thereof, prior to the issuance of a final report.

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