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1. USAC IAD High Cost Audits. What You Will Learn. Why audits are neededWhat to expect during an auditWhat types of information will the auditors requestHow to minimize common audit findingsWhat to expect during the auditor's field visit . Agenda. 2. Purpose of AuditsPhases of AuditSummary of Audit ProceduresList is not all-inclusiveRecord Retention Recommendations.
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1. High Cost ProgramBeneficiary AuditsJune 2009
2. 1 Why audits are needed
What to expect during an audit
What types of information will the auditors request
How to minimize common audit findings
What to expect during the auditors field visit
3. Agenda 2 Purpose of Audits
Phases of Audit
Summary of Audit Procedures
List is not all-inclusive
Record Retention Recommendations
4. 3 Program Integrity
Ensure compliance with FCC rules
Recover funds for rule violations
Ensure equitable contributions to USF
Prevent, detect, and deter waste, fraud, and abuse
Regulatory Requirements
47 54.707 USAC has authority to conduct audits
Improper Payment Information Act (IPIA)
Inspector General Act of 1978, as amended
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13. Record Retention Recommendations 12
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