Coordination of Activities During the Field and In-House Audits

60.5 – Coordination of Activities During the Field and In-House Audits (Rev. 107, Issued: 09-22-06; Effective: 10-01-06; Implementation: 10-02-06) In order to ensure that the in-house or field audit will accomplish its objectives, it is important to have the provider designate a staff person to serve in the role of the audit liaison. This person assures that issues are addressed as they arise rather than at the completion of the audit. The provider liaison performs an active role during the audit. This person either provides requested information or ensures that the appropriate and responsible individual(s) on the provider's staff is made aware of the request for additional information. Your principal goal in carrying out the audit responsibilities is to arrive at a correct settlement of the cost report. In doing so preserve both the provider's interest and government's interest. If during the audit you uncover circumstances in which a provider disadvantaged itself, advise the provider liaison of the issue(s). Also, maintain ongoing communications during the audit by discussing regularly with the provider liaison to handle the following: • Requests for documentation that were not mentioned in the audit confirmation letter and were not requested during the entrance conference; • Follow up on your requests for additional information. The provider should respond in writing if they cannot comply with the agreed upon response date; • Open audit issues, proposed audit adjustments and/or the general progress of the audit. Provide the audit liaison with the audit adjustments, including those being proposed due to lack of documentation, and the related working papers (if requested by the provider) during the course of the audit.