Section 434.5 Reports of OFR Auditors

Section 434

Section 434.5  Reports of OFR

Auditors

a)         All entities that undergo a Department audit, review or

investigation shall be provided a draft copy and a final copy of the report.

b)         The audited entity shall be provided with a draft copy of the

audit or review within 30 business days after the fieldwork is completed.

Fieldwork may include additional work after the "onsite" work has

been completed. At that time, the entity will be requested to provide written

comments on the findings and recommendations corresponding to each issue.  The

draft copy will be distributed to the appropriate officials of the Department

and the audited entity.

c)         The draft report shall present findings and detailed

supporting information to the extent necessary to clarify the findings.  Where

possible, the report shall contain the auditor's recommendations to effect

improvements in problem areas noted in the audit and to otherwise make

improvements in operations.

d)         Upon receipt of the draft report, the entity may submit a

response to the findings and recommendations.  The response must be submitted to

the Office of Financial Review within 30 business days after the date of

receipt of the draft report.

e)         A final report shall be issued by OFR within 30 business days

after the date of the draft report unless the entity requests an exit

conference or an administrative hearing of the audit findings per Sections

434.6 and 434.10 of this Part.