Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 52 Pa.B. 4384 (July 30, 2022).

51 Pa. Code § 61.4. Audit report.

§ 61.4. Audit report.

 (a)  The certified public accountants or certified public accounting firms, selected under section 13A08(f)(1) (relating to administration) and §  61.6 (relating to duty of the Department to contract for an audit), that are responsible for performing compliance audits will, at the conclusion of each audit, prepare an audit report which must include findings.

 (b)  An audit report may include recommendations as to recordkeeping, reporting and other related practices arising from the audit.

 (c)  Upon completion, the independent auditor shall send a copy of the audit report and the findings of fact by certified mail to the audit subject. The independent auditor shall issue the audit report within 1 year of being notified of the selection of the audit subject.

   (1)  Issuance of the audit report will be deemed complete upon mailing to the audit subject.

   (2)  Within 30 days of issuance of the audit report, the audit subject may file with the Department a statement setting forth the subject’s position as to the audit report.

 (d)  Audit reports and any related responses shall be submitted to the Department for review and may form the basis for further proceedings or referrals under the act or the Ethics Act.

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