5139-63-07 Audit scope requirements.

It shall be the responsibility of the department to perform the following auditing functions:

(A) The department will audit the fiscal and performance records in accordance with generally accepted auditing standards. The scope of the audit will encompass, but not be limited to, the following:

(1) An examination of financial transactions, accounts, and reports pertaining to the approved plan.

(2) An evaluation of compliance with the established rules and plan under Chapters 5139-61 and 5139-63 of the Administrative Code.

(B) Upon the completion of the audit examination an audit report shall be issued which shall include a management comments section regarding:

(1) The expenditures of funds.

(2) Compliance with applicable regulations and the approved grant plan with approved revisions and amendments.

(3) Any noted citations and exceptions.

(4) The appeal process outlined in rule 5139-63-03 of the Administrative Code.

(C) All audits having the issuance of citations or exceptions will require the facility to complete an itemized corrective action plan addressing the timetable and plan of action to fully resolve the audit issue. This plan shall be submitted to the department with sixty days of receipt of the formal audit report.

(D) Audit findings. Once resolved, fiscal findings ' shall be paid from the governing county's general fund. The governing county's fiscal agent shall be required to refund to the department from the governing county's general fund the amount of the fiscal finding within forty-five days of notification unless an appeal of the exception is filed.

Effective: 12/30/2012
R.C. 119.032 review dates: 10/15/2012 and 08/01/2017
Promulgated Under: 119.03
Statutory Authority: 5139.04(D)
Rule Amplifies: 5139.23, 5139.33, 2151.151
Prior Effective Dates: 3/30/92 (Emer.), 6/25/92, 10/20/07