This regulation establishes audit and disallowance requirements for grantees receiving funds from the DC Department of Behavioral Health. Grantees must undergo annual independent audits, and the Grant Officer must disallow any expenditures found to be unallowable or improperly accounted for under the grant. These are fiscal accountability provisions applicable to all DBH grantees rather than standards specific to any particular level of care.
View official source4409 AUDITS AND DISALLOWANCES 4409.1 Appropriate District or federal personnel may conduct fiscal and program audits of the grantee. 4409.2 Each grantee shall have an annual audit performed by an auditor who is independent of the staff person who authorizes expenditure of project funds. 4409.3 Whenever an audit shows that an expenditure not allowable under the grant has been charged to the grant or that the grantee has otherwise failed to discharge its obligation to account for the expenditure of grant funds, the Grant Officer shall disallow the expenditure of the funds. SOURCE: Final Rulemaking published at 54 DCR 11052 (November 16, 2007).