Audit Protocol Clause Samples
An Audit Protocol clause establishes the procedures and conditions under which one party may review or inspect the records, systems, or operations of another party to ensure compliance with contractual obligations. Typically, this clause outlines the scope of audits, notice requirements, frequency, and confidentiality measures, such as allowing audits during business hours with advance notice and restricting the use of audit findings. Its core practical function is to provide transparency and accountability, enabling parties to verify adherence to the agreement and address potential issues proactively.
Audit Protocol. The PH-MCO must inform all Network Providers of the Pennsylvania Medical Assistance Provider Self Audit Protocol which allows Providers to voluntarily disclose overpayments or improper payments of MA funds. The protocol is available on the Department’s Web site at ▇▇▇.▇▇▇.▇▇▇▇▇.▇▇.▇▇/ under “Fraud and Abuse.”
Audit Protocol. The CHC-MCO must inform all Network Providers of the Pennsylvania MA Provider Self Audit Protocol which allows Providers to voluntarily disclose overpayments or improper payments of MA funds. This includes, but is not limited to, inclusion in the Provider handbook. The CHC-MCO must provide written documentation that this action has been completed. The protocol is available on the Department’s website at ▇▇▇▇▇://▇▇▇.▇▇▇.▇▇.▇▇▇/about/Fraud-And-Abuse/Pages/MA-Provider-
Audit Protocol. To ensure compliance with this Contract, the Auditor must adhere to the following protocol: Review of records: To verify the requirements of this Contract, the auditor must review at a minimum the records specified below. Tribal retailer: financial statements or purchase invoices relating to purchases of cigarettes from licensed wholesalers or other wholesalers noted under a memorandum of agreement under Part VI, financial statements or sales invoices relating to sales of stamped cigarettes, sales of exempt cigarettes, cigarette inventory, records to verify whether Tribal cigarette and sales taxes were remitted to the Tribe for deposit into Tribal accounts, and records to verify that the retail selling price included the applicable tribal taxes. Tribe: records such as account records and contract invoices necessary to verify that all Tribal cigarette tax revenue was used to fund essential government services described in Part XIII, section 8 of this Contract. Self-certified out-of-state wholesaler, self-certified Tribal wholesaler, or Tribe as own wholesaler: records noted as subject to audit in a memorandum of agreement under Part VI of this Contract. Period under review: To verify the requirements of this Contract, the auditor may review records for all years during the current appropriate audit cycle. Records relating to the period before the effective date of the Tribal cigarette tax are not open to review under this Part. Audit cycle: The audit cycle shall be no more frequently than once every four years, unless otherwise specified below. Initial review: The first required review must cover the period starting on the effective date of the tax and ending December 31, 2004. The Auditor must provide its findings by April 1, 2005. This initial review shall include all of the activities covered by the protocol. Thereafter, reviews shall take place on the regular audit cycle. Use of Tribal cigarette tax revenue: The auditor will review records of the Tribe on an annual basis, consistent with the Tribe’s fiscal year, to verify that all Tribal cigarette tax revenue was used to fund essential government services.
Audit Protocol. To verify the requirements of this Contract, the Auditor must review records during the current appropriate audit cycle, and may review records for earlier years after the date of the signing of the contract only as necessary for an internal reconciliation of the entity’s books. Records to be examined: To verify the requirements of this Contract, the Auditor must review at a minimum the records specified below. In all situations, the Auditor is not responsible for examining records that do not relate to the stamping, selling, or taxing activities of the Tribe, unless a review of the records is necessary for an internal reconciliation of the books: Self‑certified wholesaler and self‑certified tribal wholesaler: records and invoices of cigarettes; Tribal retailers: records and invoices of cigarettes purchased from licensed wholesalers, self‑certified wholesalers, self‑certified tribal wholesalers and manufacturers, records and invoices of cigarettes sold, cigarette inventory, and additional records necessary to verify whether Tribal cigarette tax revenue was used in accordance with the requirements of Part XIII section 8 and records to verify that the retail selling price included the applicable tribal taxes; and Tribe: records necessary to verify that all Tribal cigarette tax revenue was used to fund essential government services of the Tribe and records regarding tribal tax stamps.
Audit Protocol. To ensure compliance with this Contract, the Auditor must adhere to the following protocol: Period under review: To verify the requirements of this Contract, the Auditor must review records for all years during the current appropriate audit cycle, and may review records for earlier years after the date of the signing of the contract only as necessary for an internal reconciliation of the entity’s books. In situations where the Auditor is responsible for verifying records on less than an annual basis, the period under review shall not include years previously reviewed by the Auditor, except when a violation is alleged to have occurred during the period previously reviewed. Records to be examined: To verify the requirements of this Contract, the Auditor must review at a minimum the records specified below. In all situations, the Auditor is not responsible for examining records that do not relate to the stamping, selling, or taxing activities of the Tribe, unless a review of the records is necessary for an internal reconciliation of the books: Self‑certified wholesaler and self‑certified tribal wholesaler: records and invoices of stamp purchases, records and invoices of sales of stamped cigarettes, stamp inventory, and the stamping process; Tribal retailers: records and invoices of cigarettes purchased from licensed wholesalers, self‑certified wholesalers, self‑certified tribal wholesalers and manufacturers, records and invoices of cigarettes sold, cigarette inventory, and additional records necessary to verify whether Tribal cigarette tax revenue was used in accordance with the requirements of Part XIII section 8 and records to verify that the retail selling price included the applicable tribal taxes; and Tribe: records necessary to verify that all Tribal cigarette tax revenue was used to fund essential government services of the Tribe.
Audit Protocol. 4.3.1 The Shareholder has the right to conduct both financial and operational audits of the Company at its discretion. The Shareholder will provide two weeks’ notice of any such audit.
4.3.2 The Company shall grant to the Council or its auditors the right of reasonable access to any premises of the Company which are used in connection with the performance of the Companies responsibilities and obligations together with a right to reasonable access to all records.
4.3.3 The Company shall provide or procure the provision of all reasonable assistance at all times for the purposes of carrying out an audit of the Subsidiaries.
4.3.4 The Company shall adopt any recommendations made by the Shareholder to improve or change its processes and records.
4.3.5 In the event of an investigation into suspected fraudulent activity or other impropriety by or within the Company the Shareholder reserves for itself or any auditor the right of immediate access to the premises and of any documents and the Company agrees to render all necessary assistance to the conduct of such investigation at all times.
4.3.6 The Shareholder shall use all reasonable endeavours to ensure that its auditors cause the minimum amount of disruption to the business of the Company.
4.3.7 The Shareholder will invite the Company to comment on the results of any audit exercise and any proposed publication material and will take account of those comments to the extent that it deems fit in any publication.
Audit Protocol. 4.3.1 The Council has the right to conduct both financial and operational audits of the Subsidiaries at its discretion. The Council will provide two weeks’ notice of any such audit.
4.3.2 The Subsidiaries shall grant to the Council or its auditors the right of reasonable access to any premises of the Subsidiaries which are used in connection with the performance of the Subsidiaries’ responsibilities and obligations together with a right to reasonable access to all records.
4.3.3 The Subsidiaries shall provide or procure the provision of all reasonable assistance at all times for the purposes of carrying out an audit of the Subsidiaries.
4.3.4 The Subsidiaries shall adopt any recommendations made by the Council to improve or change its processes and records.
4.3.5 In the event of an investigation into suspected fraudulent activity or other impropriety by the Subsidiaries the Council reserves for itself or any auditor the right of immediate access to the premises and of any documents and the Subsidiaries agrees to render all necessary assistance to the conduct of such investigation at all times.
4.3.6 The Council shall use all reasonable endeavours to ensure that its auditors cause the minimum amount of disruption to the business of the Subsidiaries.
4.3.7 The Council will invite the Subsidiaries to comment on the results of any audit exercise and any proposed publication material and will take account of those comments to the extent that it deems fit in any publication.
Audit Protocol. 4.1 The Auditor shall conduct on-site Audits of all Facilities according to the schedule set forth in Section 5 of this Protocol. The purpose of the on-site Audits is to assess present compliance with the CWA and RCRA at the time of the Audits. The Audits shall cover, but are not limited to, the following: • WWTPs o CWA compliance ▪ Permit compliance (as applicable: pre-treatment permits, National Pollutant Discharge Elimination System (NPDES) permits, and associated documents such as stormwater pollution prevention plans) ▪ Trucked or hauled in waste ▪ Other applicable requirements o RCRA compliance ▪ Waste characterization ▪ Waste storage ▪ Waste transportation and treatment/disposal ▪ Other applicable requirements o General CWA and RCRA requirements ▪ Availability of permits ▪ Training ▪ License status of operators ▪ Recordkeeping ▪ Reporting • Feed ▇▇▇▇▇ o CWA compliance ▪ Stormwater permit compliance (permits and associated documents such as stormwater pollution prevention plans) ▪ Spill prevention requirements (including Spill Prevention, Control, and Countermeasure (SPCC) plans) ▪ Other applicable requirements o RCRA compliance ▪ Waste characterization ▪ Waste storage ▪ Waste transportation and treatment/disposal ▪ Other applicable requirements o General CWA and RCRA ▪ Availability of permits ▪ Training ▪ License status of operators (if any) ▪ Recordkeeping ▪ Reporting
4.2 EPA representative(s) are welcome to observe any Audit or part thereof without prior notice.
4.3 The Auditor shall produce a report in accordance with Section 5 of this Protocol documenting the specific Findings that existed at the time of the Audit. The Auditor may in its discretion report observations that do not rise to the level of Findings, but such observations shall be listed separately.
Audit Protocol. To ensure compliance with this Compact, the Auditor must adhere to the following protocol:
(a) Period under review: To verify the requirements of this Compact, the Auditor must review records for all years during the current appropriate audit cycle, and may review records for earlier years only as necessary for an internal reconciliation of the person’s books. However, records relating to the period before the effective date of the Tribal cigarette tax are not open to review. In situations where the Auditor is responsible for verifying records on less than an annual basis, the period under review shall not include years previously reviewed by the Auditor, except when a violation is alleged to have occurred during the period previously reviewed.
(b) Records examined: To verify the requirements of this Compact, the Auditor must review at a minimum the records specified below. In all situations, the Auditor is not responsible for examining records that do not relate to the stamping, selling, or taxing activities of the Squaxin Island Tribe, unless a review of the records is necessary for an internal reconciliation of the person's books.
(i) Self-certified wholesaler and self-certified tribal wholesaler: records and invoices of stamp purchases, records and invoices of sales of stamped cigarettes, stamp inventory, and the stamping process.
(ii) Tribal retailers: records and invoices of cigarettes purchased from licensed wholesalers, self-certified wholesalers, self-certified tribal wholesalers and manufacturers, records and invoices of cigarettes sold, cigarette inventory, and additional records necessary to verify whether Tribal cigarette tax revenue was used in accordance with the requirements of Part XIII section 8 and records to verify that the retail selling price included the applicable tribal taxes.
(iii) Tribe: records necessary to verify that all Tribal cigarette tax revenue was used to fund essential government services of the Tribe and records regarding Tribal stamps.
(iv) Tribe as wholesaler: records and invoices of cigarettes purchased from any source; records and invoices of cigarettes provided to the Tribal retailer; records and invoices of cigarettes sold to other Tribes; cigarette inventory; and additional records necessary to verify that stamps were affixed and that tax revenue was accounted for and transmitted to the proper funds and accounts.