55 Pa. Code § 109.1 – Policy.

(a) Legal responsibility. The legal responsibility for audits will be as follows:
1. (1) The Department of the Auditor General is the State Auditing Agency with the authority and responsibility of auditing the administration of the financial affairs of specified agencies and departments as mandated by the Fiscal Code (72 P. S. § § 1—1855) whenever and wherever it deems advisable.
2. (2) Relative to the Office of Income Maintenance, Department of Human Services, one of the functions of the Department of the Auditor General will be to conduct audits of the County Boards of Assistance.
(b) Cooperative working agreements. The statutes of the Commonwealth provide a basis for the cooperative working agreement that exists between the Department of the Auditor General and the Department. The Department, through the County Boards of Assistance, is responsible for determining the eligibility of applicants for financial assistance, Medical Assistance and Food Stamps, and recipients of these programs under the rules and regulations established by the Department. The Department of the Auditor General is responsible for the auditing of these decisions against the rules and regulations of the Department. With these specific rights and responsibilities in mind, the Department and the Auditor General will work in mutual cooperation to fulfill their individual obligations as effectively and efficiently as possible.