---
kind: "section"
citation: "45 C.F.R. § 305.64"
title: "45"
number: "305.64"
heading: "Audit procedures and State comments."
url: "https://uscodex.org/cfr/45/305.64"
---

# §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, the IV-D agency may submit comments, which are reflected in a record, on any part of the report which the IV-D agency believes is in error. The auditors will note such comments and incorporate any response into the final audit report.

## Notes

### Amendments

[65 FR 82208, Dec. 27, 2000, as amended at 81 FR 93568, Dec. 20, 2016]

### Authority

Authority: 42 U.S.C. 609(a)(8), 652(a)(4) and (g), 658a, and 1302.

### Source

Source: 65 FR 82208, Dec. 27, 2000, unless otherwise noted.

### Amendments

[65 FR 82208, Dec. 27, 2000, as amended at 81 FR 93568, Dec. 20, 2016]