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 record in accordance with generally accepted auditing standards. The scope of the audit will emcompass, 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 with citations exceptions will be required to complete an itemized corrective action plan. 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 will be deducted from the facility’s next quarterly allocation.

Replaces: 5139-63-07

Effective: 10/20/2007

R.C. 119.032 review dates: 08/01/2012

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