Division of Audit

The role of the Division of Audit (DA) is to promote financial health, accountability, and transparency while ensuring agency compliance with federal requirements.  DA supports the IHS Area Offices, the Office of Tribal Self Governance , the Office of Direct Service and Contracting Tribes and the Division of Grants Management  by providing information regarding Single Audits for  Tribes and Tribal Organizations, as well as grant recipients. This information enables the IHS to ensure that IHS funds are being spent appropriately.  The DA also serves as the IHS liaisonfor the annual HHS Chief Financial Officer (CFO) Audit.

Division Priorities

We are dedicated to providing comprehensive support and resources to enhance the financial stability and decision-making capabilities of Tribes and Tribal Organizations, as well as other IHS funding recipients. Additionally, we serve as an audit liaison between the Indian Health Service (IHS) and external auditors, striving to improve agency financial processes and compliance.

• Audit Support: We offer guidance and resources to assist with Single Audits, ensuring compliance and effective reporting. Our team is here to help you navigate the complexities of audit requirements and maintain adherence to federal standards.

• Audit Liaison: We facilitate the transfer of essential information for the HHS CFO audit between the IHS and external auditors, ensuring compliance with federal requirements. Our role as a liaison includes coordinating between various stakeholders to ensure that all necessary information is accurately and promptly submitted for external audit.

• Audit Remediation: We are committed to implementing and enhancing the agency’s financial processes to comply with federal requirements. This involves identifying areas of non-compliance and working diligently to rectify them, ensuring that financial management practices are robust and effective. We collaborate with process owners to implement or improve existing internal controls of financial processes to provide sound financial practices.

Resources:

• 2 CFR Part 200 Subpart F: Federal Requirements for Single Audits. This section of the Code of Federal Regulations provides detailed regulations regarding audit requirements for federal awards.
• IHS Single Audit Policy and Procedures: Describes the Indian Health Service (IHS) roles and responsibilities for implementing Single Audit requirements.
• OMB Compliance Supplement: Comprehensive resource for auditors, providing guidance on auditing federal programs and ensuring compliance.
• Federal Audit Clearinghouse (FAC): Access and submit Single Audit reports and find information on compliance and reporting requirements.
• HHS Office of Inspector General (OIG) Single Audits: Educational resources and information enhance the quality of Single Audits.