Ohio Administrative Code
Title 5101:9 - ODJFS Practices
Chapter 5101:9-9 - Federal Tax Return Information Safeguarding Procedures
Section 5101:9-9-29 - Ohio department of job and family services (ODJFS) audit function
Current through all regulations passed and filed through March 18, 2024
(A) "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.
(B) "Historical data" consists of management representations, either explicit or implicit. Management representations include, but are not limited to:
(C) "Criteria" may be financial or non-financial. Applicable criteria may include, but are not limited to:
(D) "Person" means an individual, corporation, business trust, estate, trust, partnership, or association as used in any statute, unless another definition is used in such statute or a related statute.
(E) "Public office" means 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.
(F) Audits performed by ODJFS include, but are not limited to:
(G) ODJFS may perform or provide for the performance of any audits within the scope of this rule. The timing, frequency, scope, and objectives of audits may vary with ODJFS' assessment of audit needs and the available resources of ODJFS.
(H) ODJFS may develop and implement policies and procedures at variance with the provisions of this rule as necessary to comply with the requirements of federal statute or regulation, or state statute or administrative rule.
(I) For the purpose of audits performed by or provided by ODJFS, auditees must maintain documentation conforming to all requirements prescribed by ODJFS, federal statute or regulation and state statute or administrative rule. Auditees must prepare and maintain documentation to support all transactions and to permit the reconstruction of all transactions and the proper completion of all reports required by state and federal law and regulations, and which substantiates compliance with all applicable federal statutes or regulations, state statutes or administrative rules.
(J) Auditees must make available to ODJFS personnel all records necessary to document all transactions. Records must include sufficient detail to disclose:
(K) Auditees must maintain adequate systems of internal control to ensure:
(L) Audits performed by other public or private audit organizations on behalf of ODJFS will be reviewed and released by ODJFS. Audit reports for audits performed by ODJFS or by other public or private audit organizations on behalf of ODJFS may be the basis for action by ODJFS as authorized by federal statute or regulation, state statute or administrative rule, including, but not limited to, section 5101.24 of the Revised Code.
(M) A certified copy of any portion of any audit report released by ODJFS containing factual information is prima facie evidence of the facts contained therein for the purpose of any administrative appeal or proceeding.
(N) At the conclusion of an audit, ODJFS will normally conduct an exit conference with the auditee. However, an exit conference is not required where the auditee fails to respond, within a reasonable period of time, to a request by ODJFS to schedule an audit, where an audit conference would impair, impede, or otherwise threaten the ability of ODJFS to satisfy legal requirements that it supervise the auditee or direct compliance with state and federal law, or where the subject matter of the audit is currently the subject of another state or federal audit or criminal investigation. Objectives of exit conferences include:
ODJFS will evaluate any written response of an auditee and will consider whether the proposed audit report should be revised based upon the response. When an auditee submits a written response and ODJFS concludes that no revision of the draft audit report is appropriate or warranted, the response shall be attached to or summarized in the final report.