Section R30-1-4 - Audit Procedures(1)(a) When commencing an audit, the office's audit unit shall:(i) contact the entity to be audited to advise the entity an audit will be performed;(ii) send a written announcement memorandum to the entity when the audit begins; and(iii) obtain background information from the entity to be used in determining the parameters of the audit.(b) In the course of the audit, the audit unit shall: (i) hold an entrance conference with the entity to discuss the scope, objectives and timeframe of the audit;(ii) obtain information from the entity to conduct the audit; and(iii) keep the entity apprised of issues that arise and any proposed audit findings or conclusions.(c) At the conclusion of the audit, the audit unit shall conduct an exit conference with the entity audited to: (i) review any recommendations resulting from the audit; and(ii) provide the entity with a draft of the audit report.(d) The entity shall have fourteen days to respond to the audit unit regarding the findings in the audit report.(e) The entity's response shall be included in a final audit report, which will then be made available to the public.(2) The audit unit shall seek to incorporate the audit standards created by the Council of Inspectors General on Integrity and Efficiency, the Association of Inspector Generals, and the Generally Accepted Government Auditing Standards created by the United States Government Accountability Office.Adopted by Utah State Bulletin Number 2018-12, effective 6/1/2018