[OAC 5101-9-29]

Auditing is the systematic application of procedures to compare historical data to established criteria to prepare an attestation as to the degree of correspondence between the two. "Historical data" consists of management representations, either explicit or implicit. "Criteria" may be financial (e.g., generally accepted accounting principles or another comprehensive basis of accounting) or non-financial (e.g., compliance requirements or internal control concepts).

Definitions applicable to APM 9300 through 9304 are as follows:

(1)Audits (a) - Any examination or review of records, books or any other evidence relating to collection, receipt, accounting use, claim or expenditure of state or federal funds from or through the Ohio Department of Job and Family Services (ODJFS).

(b)The determination of whether any person, public office, or vendor or provider of goods or services, to the ODJFS, has complied or is in compliance with the laws, rules, ordinances or orders pertaining to collection, receipt, accounting use, claim, or expenditure of state or federal funds from or through the ODJFS.

(c)Any type of examination or review of any person, public office, vendor, or provider of goods or services to the ODJFS, collecting, receiving, accounting for, using, claiming or expending state or federal funds from or through the ODJFS, or submitting to the department data which serves as the basis for funding from or through the department, of which examination is necessary under state or federal auditing, monitoring or review requirements.

(2)Person - An individual, corporation, business trust, estate, trust, part- nership or association as used in any statute, unless another definition is provided in such statue or a related statute.

(3)Public office - Any state agency, public institution, political subdivision, or other organized body, office, agency, institution, or entity established by the laws of this state for the exercise of any function of government.

"Audits" fall into two categories as established by Government Auditing Standards:

(1)Financial audits

(a)Financial statement audits

(b)Financial-related audits - audits of financial information presentation, financial compliance, or financial-related internal control

(2)Performance audits

(a)Economy and efficiency audits - audits of the economy and efficiency of resource use, of inefficient or uneconomical practices, or of economy and efficiency related compliance

(b)Program-results audits - determination of the extent to which desired results are achieved, the effectiveness of organizations, programs, activities, and functions, and program-related compliance.

The Bureau of Audit performs audits or provides for the audit of organizations, county agencies, programs, activities, and functions which are under the oversight of ODJFS.The frequency and scope of audits varieswith the assessment of audit needs and available resources of the Bureau of Audit. The objectives of specific audits are determined by the Bureau of Audit as needed to:

(1)Provide accountability for public money;

(2)Assess compliance with legal requirements;

(3)Assess the results, economy or efficiency of programs, activities or functions under the direct or indirect aegis of the department; or

(4)Address federal audit, monitoring, or review requirements.

REFERENCE: 45 CFR 98.65, 45 CFR 92.26, ORC sections 5107.20, 1.59, and 117.01(d), OMB Circulars A-87, A-133,