5103.0323 Audit prior to renewal of certificate. - Ohio Statutes

5103.0323 Audit prior to renewal of certificate.

(A) As used in this section, “government auditing standards” means the government auditing standards published by the comptroller general of the United States general accounting office.

(B) The first time that a private child placing agency or private noncustodial agency seeks renewal of a certificate issued under section 5103.03 of the Revised Code, it shall provide the department of job and family services, as a condition of renewal, evidence of an independent audit of its first year of certification, unless the auditor of state has audited the agency during that year and the audit sets forth that no money has been illegally expended, converted, misappropriated, or is unaccounted for or sets forth findings that are inconsequential, as defined by government auditing standards. Thereafter, when an agency seeks renewal of its certificate, it shall provide the department evidence of an independent audit for the two most recent previous years it is possible for an independent audit to have been conducted, unless the auditor of state has audited the agency during those years and the audit sets forth that no money has been illegally expended, converted, misappropriated, or is unaccounted for or sets forth findings that are inconsequential, as defined by government auditing standards.

(C) For an agency to be eligible for renewal, the independent audits must demonstrate that the agency operated in a fiscally accountable manner in accordance with state laws and rules and any agreement between the agency and a public children services agency.

All audits required by this section shall be conducted in accordance with generally accepted government auditing standards.

Effective Date: 10-05-2000