Regulation detail

Pa. Code 709.25

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Pa. Code 709.25 active

Fiscal management

Jurisdiction: PA Agency: Pennsylvania Department of Human Services (OMHSAS) and Department of Drug and Alcohol Programs (DDAP)
DETOX (80%) OTP (60%) SUD_IOP (60%) SUD_RESIDENTIAL (80%)
Plain-English summary

Licensed drug and alcohol treatment projects must engage an independent certified public accountant to conduct an annual financial audit of all activities associated with their drug/alcohol abuse services, following generally accepted accounting principles with specific reference to drug and alcohol treatment activities. This fiscal management requirement applies to facilities operating under Chapter 709, which governs drug and alcohol treatment licensure in Pennsylvania.

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Regulation text
28 Pa. Code § 709.25 - Fiscal management 

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The project shall obtain the services of an independent certified public accountant for an annual financial audit of activities associated with the project's drug/alcohol abuse services, in accordance with generally accepted accounting principles which include reference to the drug and alcohol treatment activities.

Notes

28
 Pa. Code §
 
709.25

The
 provisions of this § 709.25 amended October 17, 2014,
 effective 
10/18/2014
, 44 Pa.B.
 6660.

The provisions of this § 709.25 amended under section
 2301-A of The Administrative Code of 1929 (
71 P. S. §
 
613.1
).

This section cited in 28 Pa. Code §
 
709.21
 (relating to
 applicability).

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