Ohio Administrative Code
Title 3304 - Opportunities for Ohioans with Disabilities
Chapter 3304-1 - General Rules
Section 3304-1-10 - Audits
Universal Citation: OH Admin Code 3304-1-10
Current through all regulations passed and filed through September 16, 2024
(A) OOD shall audit organizations or individuals receiving its funds as it deems necessary to assure proper control of those funds.
(1)
After the OOD executive director
or designee's determination of audit findings,
OOD shall release the following to the audited party:
(a) The audit report; and
(b) The appeal procedures; and if
applicable,
(c) A request for a
billing if OOD owes money to the audited party, or a bill if the audited party
owes money to OOD.
(2)
If the audited party does not file an objection or a request for clarification
by the deadline listed in paragraph (B)(1) of this rule, if it owes OOD money,
and if the amount owed is not submitted within forty-five days of receipt of
OOD's billing, the account shall be submitted to the attorney general for
collection.
(3) The audit shall be
closed when one of the following occurs:
(a)
Neither the audited party nor OOD owes money to the other and the deadline for
submitting an objection or request for clarification (listed in paragraph
(B)(1) of this rule) has passed; or
(b)
An audit is
turned over to the attorney general's office for non-payment:
or
(c) OOD approves the
audited party's billing for payment; or
(d) The audited party
submits its payment to OOD; or
(e)
If OOD owes the
audited party payment and if the audited party owes OOD payment, the audit
shall be closed once the audited party submits its payment to OOD and once OOD
approves the audited party's billing for payment.
(4) After the audit is closed, the audit
report shall be released to the auditor of state and to the OOD division of
finance. Other parties may receive copies
in accordance with section
149.43
of the Revised
Code.
(B) If the audited party objects to the audit report in paragraph (A)(1)(a) of this rule or requires an explanation of it, the objection to the report or request for an explanation shall be made in this manner:
(1)
The written objection or request for clarification shall be sent to the OOD
executive director by certified mail (return receipt requested) within ten
calendar days of receipt of the OOD audit report.
(2) The audited party shall then have thirty
days after sending the letter of objection to OOD, or thirty days after receipt
of OOD's clarification, to submit written substantiation that the findings are
not correct; this written substantiation shall be submitted to OOD.
(3) After determination by the OOD executive
director, OOD shall notify the audited party, by mail, about the determination;
and, when applicable, shall also mail a request for a billing if OOD owes money
to the audited party or a bill if the audited party owes money to
OOD.
(4) The audit shall be closed
as described in
paragraph (A)(3) of this rule, and then the audit report shall be released
as described in paragraph (A)(4) of this rule.
(5) If the amount owed to OOD is not paid
within forty-five days of receipt of OOD's billing, the account shall be
submitted to the attorney general for collection.
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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