The completion of the audit may require as many as three conferences
Closing Conference
Clearing Conference
Exit Conference
The closing conference is held on the last day that the auditors are in the CAO. The conference is held with the Executive Director. At the closing conference, the auditors will:
provide a Closing Review (AG 6) which lists
the number of cases audited in each sample;
the number of cases with exceptions;
the number of cases with exceptions cleared;
the number of cases reviewed in each operational review;
the number of cases with errors;
a description of each operational review; and
the nature of the finding if one exists.
outline all actions required for clearing the exceptions.
Exceptions not cleared at the closing conference must be cleared within 30 calendar days after the audit is closed. If more time is needed, the Executive Director of the CAO will send a letter no later than 25 calendar days after the closing conference to the Director of the Bureau of Public Assistance Audits, Office of Auditor General, explaining why the audit cannot be cleared timely and requesting an extension. No more than 20 work days will be granted.
The auditors will retain the original of each PA 157. A copy is retained by the CAO according to individual county procedures.
The auditors will schedule a clearing conference when the last exception has been resolved. The clearing conference may coincide with the closing conference. The purpose of the Clearing Conference is to review the Audit Summary (AG 4) which contains the preliminary figures and results of the random sample, select sample and Medical Assistance sample audits. The auditors will also discuss the Expanded Audit Summary (AG 4-A), which discloses results of the operational reviews. The auditors will inform the Executive Director that the figures and results are subject to change when the Director of the Bureau of Public Assistance Audits and his staff review the audit summary and the expanded summary.
The auditors will schedule an exit conference to present the report to the Executive Director. If the Executive Director disagrees with any findings in the report, he has seven calendar days from the date of the exit conference to respond in writing. The response will be reviewed by the Director of the Bureau of Public Assistance Audits for a final decision.
Issued June 13, 2003; reviewed March 16, 2012