[OAC 5101-9-29]

At the conclusion of the audit, the Bureau of Audit contacts the appropriate official to schedule an exit conference. Objectives of the exit conference include:

(1)To provide the Bureau of Audit with the opportunity to present the results of the audit and obtain the response of the auditee;

(2)To ensure that the auditee has a comprehensive understanding of the audit findings; and

(3)To ensure that all relevant information with respect to issues raised by the audit is communicated to the Bureau of Audit.

The Bureau of Audit is responsible for evaluating the auditee's written response to the draft report and must consider whether the report should be amended based on the response. When a written response is submitted by the auditee and the Bureau of Audit concludes that a subsequent revision of the draft report is not appropriate or warranted, the auditee's response shall be attached to or summarized in the final report. Audit working papers will be maintained to document the audit work performed and the conclusions of the audit staff. Sufficient evidential material will be presented in the audit working papers to support the auditor's conclusions.

The ODJFS 02730, 'Notice of Collection for ODJFS Conducted County Audit', is used to notify a county that its quarterly reconciliation will be adjusted because of findings related to an ODJFS conducted audit. ODJFS makes deductions for questioned costs as they occur throughout the year, thereby minimizing calendar year overpayment. The entire amount of audit findings are assessed.