# 89 Ill. Adm. Code 434.5: Section 434.5 Reports of OFR Auditors

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_5

## Section

- **Citation:** 89 Ill. Adm. Code 434.5
- **Heading:** Section 434.5 Reports of OFR Auditors
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 89 SOCIAL SERVICES / CHAPTER III: DEPARTMENT OF CHILDREN AND FAMILY SERVICES / Part 434 AUDITS, REVIEWS, AND INVESTIGATIONS / Section 434.5 Reports of OFR Auditors

## Text

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.

## Nearby sections

- [89 Ill. Adm. Code 434.1 Section 434.1  Purpose](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_1.md)
- [89 Ill. Adm. Code 434.2 Section 434.2  Definitions](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_2.md)
- [89 Ill. Adm. Code 434.3 Section 434.3  Audit Standards to be Applied and Audit Procedures to be Followed for the Office of Financial Review - OFR](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_3.md)
- [89 Ill. Adm. Code 434.4 Section 434.4  Scope of the OFR Audit/Review or Investigation](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_4.md)
- [89 Ill. Adm. Code 434.5 Section 434.5  Reports of OFR Auditors](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_5.md)
- [89 Ill. Adm. Code 434.6 Section 434.6  Exit Conferences](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_6.md)
- [89 Ill. Adm. Code 434.7 Section 434.7  Certified Audits, Cost Reports and Desk Reviews](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_7.md)
- [89 Ill. Adm. Code 434.8 Section 434.8  Records Maintenance and Availability for Audit](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_8.md)
- [89 Ill. Adm. Code 434.9 Section 434.9  Responsibilities of the Office of Financial Review](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_9.md)
- [89 Ill. Adm. Code 434.10 Section 434.10  Administrative Hearings of Draft Audit Findings and Recommendations](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_10.md)
- [89 Ill. Adm. Code 434.11 Section 434.11  Referrals by Department Employees to the Investigations Unit (Repealed)](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_11.md)
- [89 Ill. Adm. Code 434.12 Section 434.12  Severability of This Part](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T89_P434_S434_5. Check the current official text before relying on it. Not legal advice.