** Archive **
APMTL 227 (SUBJ:Audit Objectives and Scope Amendments)
Administrative Procedure Manual Transmittal Letter No. 227
August 14, 2001
TO: All Administrative Procedure Manual Holders County Department of Job and Family Services' Directors
FROM: Greg L Moody, Director, ODJFS
SUBJECT: SUBJ:Audit Objectives and Scope Amendments

This transmittal updates APM. 9300 - APM. 9304 County Audit Objectives and Scope. Audits are guided by Government Auditing Standards. The Bureau of Audit is required to monitor state and federal funds that are distributed through or from the Ohio Department of Job and Family Services.

The Audit Objectives and Scope amendments expand on the following areas:

  • Why an Audit is Initiated
  • Bureau of Audit Responsibilities
  • Auditee Responsibilities
  • The Audit Process
  • The Audit Conclusion

The Bureau of Audit attempts to schedule several briefings with the county to facilitate a mutually accommodating and informative audit:

  • Consultation-to minimize disruptions of operation during an audit,
  • Entrance conference-to discuss arrangements for performance of audit fieldwork, and an
  • Exit conference-a review of the audit findings.

Please direct inquiries concerning audits to Bill Severns at 614-644-2219.

Instructions:

Remove the pages headed 9243.4 through 9303. dated June 1, 1998 and replace with the attached corresponding pages.