DMH/DD/SAS CROSSCUTTING REQUIREMENTS N. C. Department of Health and Human Services Division of Mental Health, Developmental Disabilities and Substance Services Agency Contact Person Program Confirmation Reports: – , Deputy Director SFY 2015 audit confirmation reports for payments Community Policy Management made to Counties, Local Management Entities (LMEs), NC Division of MH/DD/SAS Boards of Education, Councils of Government, District 3007 Health Departments and NC DHHS/Division of Health Service Regulation Grant Subrecipients will be available by mid September at the following web address: gov/control/auditconfirms.htm. At this site, click on the link entitled Confirmation Reports (State Agency Contact Person Financial – “Audit Fiscal Year 2014-2015)”. Additionally, audit Kent Woodson confirmation reports for Nongovernmental entities Financial Operations receiving financial assistance from the DHHS are found NC Division of MH/DD/SAS at the same website except select “”. 3013 ext. 2004 The Auditor should not consider the Supplement to be a harbor” for identifying audit “safe procedures to apply in a particular engagement, but the Auditor should be prepared to justify departures from the suggested procedures. The Auditor can consider the Supplement a “safe harbor” for identification of compliance requirements to be tested if the Auditor performs reasonable procedures to ensure that the requirements in the Supplement are current. The grantor agency may elect to review audit working papers to determine that audit tests are adequate. THE N. C. DHHS/DIVISION OF MENTAL HEALTH, DEVELOPMENTAL DISABILITIES AND SUBSTANCE SERVICES (DMHDDSAS or Division, used interchangeably) MANDATES THAT ALL THE TESTING INCLUDED WITHIN THIS SECTION BE PERFORMED BY THE LOCAL AUDITORS. PROGRAM OBJECTIVES This document specifies the major compliance requirements that must be considered in an organization-wide audit of a Local Management Entity/Managed Care Organization Mental Health, Developmental Disabilities and Substance Abuse Program (LME-MCO) as well as any non-profits or for-profits that receive these funds. This supplement includes consideration of all federal grants received by the LME-MCO, Non-Profits and For-Profits through the Division, as well as consideration of supplemented funds of State Appropriations received by the LME-MCO, Non-Profits and For-Profits via the Division. PROGRAM PROCEDURES For each of the three primary disabilities addressed by the Division, i.e., mental health, developmental disabilities and substance abuse, the programs are funded with federal dollars and State appropriations.
DMH/DD/SAS CROSSCUTTING REQUIREMENTS N. C. Department of Health and Human Services Division of Mental Health, Developmental Disabilities and Substance Services Agency Contact Person – Program , Deputy Director Community Policy Management NC Division of MH/DD/SAS 3007 Agency Contact Person – Financial Kent Woodson Financial Operations NC Division of MH/DD/SAS 3013 ext. 2004 Confirmation Reports: SFY 2015 audit confirmation reports for payments made to Counties, Local Management Entities (LMEs), Boards of Education, Councils of Government, District Health Departments and NC DHHS/Division of Health Service Regulation Grant Subrecipients will be available by mid September at the following web address: gov/control/auditconfirms.htm. At this site, click on the link entitled “Audit Confirmation Reports (State Fiscal Year 2014-2015)”. Additionally, audit confirmation reports for Nongovernmental entities receiving financial assistance from the DHHS are found at the same website except select “”. The Auditor should not consider the Supplement to be a “safe harbor” for identifying audit procedures to apply in a particular engagement, but the Auditor should be prepared to justify departures from the suggested procedures. The Auditor can consider the Supplement a “safe harbor” for identification of compliance requirements to be tested if the Auditor performs reasonable procedures to ensure that the requirements in the Supplement are current. The grantor agency may elect to review audit working papers to determine that audit tests are adequate. THE N. C. DHHS/DIVISION OF MENTAL HEALTH, DEVELOPMENTAL DISABILITIES AND SUBSTANCE SERVICES (DMHDDSAS or Division, used interchangeably) MANDATES THAT ALL THE TESTING INCLUDED WITHIN THIS SECTION BE PERFORMED BY THE LOCAL AUDITORS. PROGRAM OBJECTIVES This document specifies the major compliance requirements that must be considered in an organization-wide audit of a Local Management Entity/Managed Care Organization Mental Health, Developmental Disabilities and Substance Abuse Program (LME-MCO) as well as any non-profits or for-profits that receive these funds. This supplement includes consideration of all federal grants received by the LME-MCO, Non-Profits and For-Profits through the Division, as well as consideration of supplemented funds of State Appropriations received by the LME-MCO, Non-Profits and For-Profits via the Division. PROGRAM PROCEDURES For each of the three primary disabilities addressed by the Division, i.e., mental health, developmental disabilities and substance abuse, the programs are funded with federal dollars and State appropriations.
DMH-0-2015.docx