Office of Audit Services
Audit Services is responsible for the review of internal (FSSA) programs and support areas as well as the fiscal monitoring of FSSA sub-recipients and contractors. The purpose of these reviews is to promote efficiency and ensure compliance with grant and contract requirements.
Contact Audit Services
Mailing Address:
FSSA Audit Services, MS 06
PO Box 7083
Indianapolis, IN 46207-7083
Phone: (317) 232-1217
Fax: (317) 233-9235
E-mail: Roger.Booth@fssa.IN.gov
Fraud Policy
The Chief Audit Executive of Audit Services serves as the fraud coordinator for the Agency. All FSSA employees sign Policy FSSA 1-16 regarding Reporting Suspicion of Fraudulent Activities. See the link below for more details.
The Chief Audit Executive of Audit Services takes all reports where employees, sub-recipients and concerned citizens are unsure of where their report should be directed or are uncomfortable to report a situation through the other channels. Customary fraud reporting channels for sub-recipients and concerned citizens include contacting the DFR County Fraud Coordinators to report potential fraud. For potential recipient fraud in the Food Stamps program, TANF, Child Care Development Fund and Medicaid, concerned parties can contact the Hot Line at 1-800-446-1993.
Sub-recipient General Audit Requirements
All FSSA contracts require sub-recipients to engage an independent public accountant to conduct an annual audit. (For sub-recipients receiving federal funding of more than $500,000, see the OMB Circular A-133 section on this website for additional requirements.) A copy of the audit must be submitted to FSSA Audit Services within nine months of the end of a sub-recipient’s fiscal year. A copy of any management letters issued by the independent public accountant and a copy of Form E-1 as required by the State Board of Accounts should also be submitted with the annual audit.
Waivers may be granted by the Chief Audit Executive of Audit Services if the sub-recipient receives less than $25,000 in funding from FSSA. Waivers should be made in written request to the Chief Audit Executive. Waivers only apply to one specific year. To contact Audit Services, refer to the contact information provided on this website.
OMB Circular A-133 Single Audit Requirements
Beginning in 2004, sub-recipients who receive more than $500,000 in federal funding in their fiscal year are required to follow the audit requirements found in OMB Circular A-133. Prior to 2004, the federal funding requirement was $300,000. If you are unsure of the federal/state percentages of your funding, FSSA Financial Management may be contacted. The phone number for Financial Management is 317-232-5659. For additional information on OMB Circular A-133, see the federal website at:
Rotation of Auditing Firms (Revised)
Service providers for the Indiana Family and Social Services Administration (FSSA) will no longer be required to change auditing firms every five years. This change was approved by the Secretary of FSSA and will be immediately effective. Further, FSSA will now rely on quality reviews of auditing firms.
In 2002, officials of FSSA established the rotation of auditor policy in the aftermath of the accounting issues involving Enron and other companies. Since that time, Indiana legislative and regulatory changes were passed. The Indiana State Board of Accountancy now requires that auditing firms must have peer reviews every three years.
FSSA believes changing its rule will remove an unnecessary burden on both the large and small service providers. Further, changing auditors did not always guarantee the quality of an audit. FSSA believes quality reviews are more likely to identify opportunities to improve quality of work performed by auditing firms.
Effective Date: June 1, 2007
State Board of Accounts Audit Requirements
The State Board of Accounts is a separate state agency that also has audit requirements. An annual Form E-1 is also required by the State Board of Accounts. For additional information, please see the following link:
Any waiver for an audit received from the State Board of Accounts will not relieve the sub-recipient of FSSA’s audit requirements. An audit is always required by FSSA unless a waiver is requested and approved by the Chief Audit Executive at FSSA.
Audit Appeal Process
After Audit Services complete an audit/review, a written report will be sent to the sub-recipient or contractor. If the audited party is not in agreement with the audit report, there is a three-step process by which the sub-recipient can appeal. Each step must be followed within specified timeframes. See the link below for the appeal process.
Audit Requests
If you have an audit request, please fill out and submit the following Audit Request form. Please give as much detail as possible to outline your concerns.
- Audit Request Form (in PDF format)
- Who is eligible for The Healthy Indiana Plan?
- What does the HIP plan offer?
- What services are covered by the Healthy Indiana Plan?
- Where do I apply for Healthy Indiana Plan?
- How much will participants contribute financially to the Healthy Indiana Plan an...
- If you do not qualify for the Healthy Indiana Plan, but are still uninsured. Ar...
