Illinois Administrative Code › Title 89 - SOCIAL SERVICES › Part 434 - AUDITS, REVIEWS, AND INVESTIGATIONS › Section 434.2 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Audit/Review" means an examination of financial transactions,
				accounts and reports, and an evaluation of internal controls or an evaluation
				of compliance with applicable laws and regulations. An audit/review may also
				include an examination of efficiency and economy in the use of resources (such
				as personnel, property, space), or an examination to determine whether desired
				results are effectively achieved.
"Certified Audits" means the entity's annual financial and
				compliance report that has been examined by an Independent Licensed Certified
				Public Accountant.
"Cost Report" means a report of all costs incurred and revenue
				earned by a provider that are directly associated with services purchased by
				the Department for its clients.
"Department" or "DCFS" means the Illinois Department of
				Children and Family Services.
"Desk Review", as used in this Part, means a review by the
				Department's Office of Field Audits of certified public audits and cost reports
				submitted by the provider agency.
"Field Auditor" is a Department employee whose responsibilities
				include conducting audits of contracted purchase of service providers to
				confirm their compliance with applicable laws and regulations, and to make
				recommendations to the Director regarding the results of those audits.
"Follow-up Review" means a viewing of past occurrences or
				contemplation or consideration of past events, circumstances, or facts.
"Investigation" means an examination of employee conduct,
				security systems, and contractor conduct to assure compliance with State,
				federal and Departmental rules and regulations. A Department investigation is
				not intended to focus on criminality or prepare cases for prosecution, but
				rather to obtain sufficient documentation to assure the Director of the
				appropriateness of Department and service provider employee conduct and the
				safeguarding of Department assets.
"Limited Review" means an examination of financial
				transactions, accounts and reports, an evaluation of internal controls, or an
				evaluation of compliance with applicable laws and regulations that is limited
				in scope to examine only certain areas. (Although this is not a full scope
				audit, it may include an examination of efficiency and economy in the use of
				resources (such as personnel, property, space) and an examination to determine
				whether desired results are effectively achieved.)
"Preliminary Review" means a limited review of financial
				transactions, accounts, reports and internal controls and compliance with
				contract provisions to assess the full scope needed during an upcoming
				audit.
"Related Party Transaction" means a financial transaction in
				which one party has the ability to influence the management or operating
				policies of the other party. Disclosure of related party transactions should
				include the nature of the relationship, a description of the transactions,
				including dollar amounts, and amounts due to and from related parties.
"Scope of the Audit or Investigation" means the activities and
				testing procedures that the auditor or investigator deems necessary to conduct
				an examination or investigation.