[Code of Federal Regulations]
[Title 45, Volume 2]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 45CFR305.64]

[Page 283-284]
 
                        TITLE 45--PUBLIC WELFARE
 
    CHAPTER III--OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT 
 
PART 305_PROGRAM PERFORMANCE MEASURES, STANDARDS, FINANCIAL INCENTIVES, 
AND PENALTIES--Table of Contents
 
Sec. 305.64  Audit procedures and State comments.

    (a) Prior to the start of the actual audit, Federal auditors will 
hold an audit entrance conference with the IV-D agency. At that 
conference, the auditors will explain how the audit will be performed 
and make any necessary arrangements.
    (b) At the conclusion of audit fieldwork, Federal auditors will 
afford the State IV-D agency an opportunity for an audit exit conference 
at which time preliminary audit findings will be discussed and the IV-D 
agency may present any additional matter it believes should be 
considered in the audit findings.
    (c) After the exit conference, Federal auditors will prepare and 
send to the IV-D agency a copy of their interim report on the results of 
the audit. Within a specified timeframe from the date the report was 
sent by certified mail, the IV-D agency may submit written comments on 
any part of the report which the IV-D agency believes is in

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error. The auditors will note such comments and incorporate any response 
into the final audit report.