This letter transmits revisions to the Agreed Upon Procedures contained in Ohio Administrative Code rule 5101:2-47-26.2. These revisions will be presented to CPAs in upcoming regional training sessions. The changes are effective August 4, 2006.

An explanation of the rule and appendix revisions appears below:

OAC 5101:2-47-26.2 Cost Report Agreed Upon Procedure engagement rule sets forth the requirement for an annual audit of cost reports completed by public children service agencies, Title IV-E agencies, private child placing agencies (PCPA), and private non-custodial agencies (PNA). The only change to the rule was to update the revision date of the JFS02911I Single Cost Report Instructions to be used in completing the cost report. Changes to the JFS02911 Single Cost Report will be presented in a separate clearance.

Appendix A of rule 5101:2-47-26.2 sets forth the procedures to be performed by CPAs to verify the accuracy of costs reported by private agencies. Changes to the Agreed Upon Procedures include the addition and clarification of steps to be performed during the engagement.