Wis. Admin. Code § DCF 57.06 – Financial records and audits.

(1) A licensee shall do all of the following:
1. (a) Arrange for an annual audit report prepared by a certified public accountant in accordance with guidelines available from the department’s bureau of finance and submit it to the department.
  Note: The annual audit shall be emailed to DCFAuditors@wisconsin.gov. For further information contact the Department of Children and Families, Bureau of Finance, 201 W. Washington Avenue, P.O. Box 8916, Madison WI 53708-8916 or 608-422-7000.
2. (b) Establish and maintain an accounting system that enables a group home to accurately report income and disbursements by the cost categories in the cost and service report in s. DCF 57.62 (1) (a).
(2) A licensee shall be responsible for the secure and judicious use of the funds of the group home. Policies and practices shall be in accord with sound budgeting, disbursement, and audit control procedures.