A–133 Audit Component Removed From OPA’s Oversight Strategies

     

    The Office of Pharmacy Affairs (OPA) has revised Policy Release 2012–1 titled “Clarification of HRSA Audits of 340B Covered Entities.” The release was revised to remove the OMB Circular A–133 (A–133) audit component from OPA’s oversight strategies due to a number of concerns that were raised regarding the ability to produce and resolve meaningful findings and recommendations given that the 340B program funding does not meet the criteria to be Federal expenditures. HRSA has decided to revise its approach to oversight to include not only the risk–based and target audits mentioned in the policy release but also recertification. The 340B compliance requirements will not appear in the 2013 A–133 Compliance Supplement and grantees will not be penalized for OMB Circular A–133 audits in which the special tests for 340B were not performed for entities otherwise subject to A–133 audits for FY 2012. To view the Policy Release, please visit OPA’s web site.