§ 3170.106. Auditing.
(a) The records of the county children and youth agency and its contracted service providers are subject at reasonable times to review and audit by the Department to determine compliance with regulations and policies.
(b) The county executive officers are responsible for the fiscal management of the county program; and, as part of this function, may conduct or contract to have fiscal audits performed on any providers of service receiving county funds. The county executive officers shall have access to and the right to examine records of the contracted provider of service involving transactions related to funds supported by county children and youth agencies.
(c) A subcontracted provider shall secure the services of a certified public accounting firm as required by the county executive officers or Department to perform an audit of the financial transactions and units of service provided related to the contract or agreement.
Notes of Decisions General regulations for recordkeeping and regulatory monitoring through auditing do not authorize administrative agency to issue a bulletin for detailed cost reports by providers in order to receive Federal and State reimbursement. In addition, a regulation permitting administrative agency to set a maximum level of reimbursement by directive or memorandum does not authorize a specific cost-reporting process. Such cost-reporting process was a binding norm, not a generalized guideline, that had to be formally promulgated through the regulatory review process. Northwestern Youth Services., Inc. v. Com., Dep’t of Pub. Welfare, 66 A.3d 301 (Pa. 2013).
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