(b) Some of the most common are listed below:

1. (1)

   1. (A) Units of service.
   2. (B) The audit report shall reflect the units of service for each contract or agreement that contains such a requirement.
   3. (C) If more than one (1) contract or agreement for the same program was in place in the provider's fiscal year, each contract or agreement must be accounted for separately, showing applicable dates of each;

2. (2)

   1. (A) Comparison.
   2. (B) A comparison of budget-to-actual revenues and expenditures shall be included if such a schedule is required as a condition of funding;

3. (3)

   1. (A) Family daycare home sponsors.
   2. (B) Audit reports shall include a schedule showing a comparison of the:

(i) Actual expense;

1. (ii) Approved budget; and

   1. (iii) Amount allowable using applicable rates.
   2. (C) The lowest of the three (3) expenses is the amount allowed for administrative expenses; and

2. (4)

   1. (A) Mental health organizations.

   2. (B) Audit reports shall include an auditor's report expressing an opinion on the capability of the auditee's statistical information system to reliably document and report:

      1. (i) Staff activities;
      2. (ii) Units of service; and
      3. (iii) Recipients of services data.

   3. (C) The auditor's report shall also express an opinion on the fairness of the presentation of the:

      1. (i) Number of direct clients served;
      2. (ii) Number of direct clients and community and education units of service provided; and
      3. (iii) Cost per unit of service.