[OAC 5101-9-29]

When an audit is performed by the Bureau of Audit personnel, the audit process consists of the following steps:

(1)The Bureau of Audit identifies and schedules various types audits. Whenever practicable, the Bureau of Audit will arrange a consultation with the auditee to minimize disruption of operations and an entrance conference to discuss arrangements for performance of the audit fieldwork.

(2)The Bureau of Audit performs necessary audit planning and preparation, which may involve activity at the location of the auditee.

(3)The Bureau of Audit performs the necessary audit fieldwork.

(4)The Bureau of Audit prepares a draft audit report and makes reasonable efforts to schedule an exit conference with the auditee. An exit conference may not be provided if one can not be scheduled or the audit subject matter is currently the subject of another pending state or federal audit, of a criminal investigation.

(5)The final report is issued. Issuance of a draft or final audit report may be delayed by exigencies which impair, impede or otherwise threaten the ability of ODJFS to satisfy the statutory requirement that it supervise agencies or direct compliance with applicable federal statute or regulation, state statute or administrative rule. If the audit subject matter is the subject of a pending state or federal audit, or a criminal investigation issuance of the draft or final audit report may be delayed.

The Bureau of Audit may develop policies and procedures at variance with the provisions of this section as necessary to comply with requirements of federal statute or regulation, or state statute.

A certified copy of any portion of the report containing factual information is prima facie evidence of the facts contained therein for the purpose of any administrative proceeding pursuant to Chapter 119 of the Revised Code.