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Transmittal Notice 23-15

BACKGROUND:

The purpose of this Transmittal Notice (TN) is to transmit a copy of the new Part 9, Chapter 7, “Single Audit Policy and Procedures,” Indian Health Manual (IHM). This chapter describes the Indian Health Service (IHS) roles and responsibilities for implementation of Single Audit requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Health and Human Services (HHS) Awards, 45 Code of Federal Regulations Part 75, Subpart F.

Department of Health and Human Services (HHS) non-federal financial assistance entities that expend $750,000 or more of federal assistance during the entity’s fiscal year are required to have a single or program-specific audit conducted each year in accordance with 45 C.F.R. §§ 75.501 through 75.521.

/Roselyn Tso /
Roselyn Tso
Director, Indian Health Service


MATERIAL TRANSMITTED:

Part 9, Chapter 7, “Single Audit Policy and Procedures, “IHM


MATERIAL SUPERSEDED:

None


MANUAL MAINTENANCE:

Insert the attached copy of the new Part 9, Chapter 7, “Single Audit Policy and Procedures,” IHM, including the chapter Table of Contents, in your manual system binders.

Log and file this TN in sequential order.


Distribution:  IHS-Wide
Date:  07/27/2023