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Finding 1226924 (2024-053)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.303
Finding Number 2024-053 Subject Heading (Financial) or AL no. and program name (Federal) EMERGENCY RENTAL ASSISTANCE PROGRAM (ERA) AL #21.019 Planned Corrective Action Oklahoma Office of Management and Enterprise Services (OMES) acknowledges subrecipient monitoring process lacked the strength and co...
Finding Number 2024-053 Subject Heading (Financial) or AL no. and program name (Federal) EMERGENCY RENTAL ASSISTANCE PROGRAM (ERA) AL #21.019 Planned Corrective Action Oklahoma Office of Management and Enterprise Services (OMES) acknowledges subrecipient monitoring process lacked the strength and consistency to ensure subrecipients established and maintained effective internal control. OMES acknowledges that OMES did not implement the proper internal controls and oversight of the ERA Program during FY2024. However, OMES has taken steps to correct these findings and follow the recommendations set forth by SAI in these findings. Beginning with FY2025, OMES has taken the following measures: • OMES disagrees that they had sufficient and timely notice to make full corrective actions prior to this FY2024 audit for the following reasons: the FY2021 State auditor & Inspector (SAI) audit was released four days prior to the beginning of FY2024, the FY2022 SAI audit was released near the end of FY2025, and the FY2023 audit was released in FY2026; therefore, OMES could not take corrective action prior to the FY2024 audit began. At the beginning of FY2025, OMES began corrective measures as noted in SAI’s Condition and Context in this finding. • OMES acknowledges OMES subrecipient monitoring process lacked the strength and consistency to ensure subrecipients established and maintained effective internal control. However, OMES has taken steps to correct these findings and follow the recommendations set forth by SAI as noted in SAI’s Condition and Context in this finding. Beginning with FY2025, OMES has taken the following measures:  Oversight and management of the ERA program has been transferred to the OMES Grant Management Office (OMES-GMO) which has staff with several years of grant experience. OMES-GMO has recently hired additional staff, and the two staff members dedicated to the management of the ERA program have 20+ years of combined federal grant specific experience.  OMES ensured that the subrecipient agreement included all the required terms under the ERA Program and that the agreement does not expire, OMES-GMO and the Communities of Foundation of Oklahoma (CFO) executed an updated Subrecipient Grant Agreement Amendment that details the responsibilities of OMES to monitor CFO and the duties and processes that CFO must follow in regard to ERA Program, including detailed cash management policies.  OMES-GMO required the return of the remaining ERA2 Program funds from CFO to ensure proper oversight and review of ERA expenditures is performed.  OMES-GMO has in place a multi-level system of internal controls for grant management and oversight that includes routine monitoring, desk review, and site visits for all projects and associated project/administrative expenditures to ensure allowability, accuracy, and assist in the detection of fraud. For example, OMES-GMO’s process for disbursing funds to a subrecipient requires a written request from the subrecipient with supporting documentation, then OMES-GMO assigns a staff lead and secondary grant analyst to perform a primary and secondary review for compliance and to require additional supporting documentation if needed to approve the request. Once those reviews are completed and approved by the OMES-GMO staff, the Director of the OMES-GMO must approve the request before it is sent to the OMES Finance Division, who will then verify the calculated amount(s) before completing the disbursement to the subrecipient. These internal controls and policies have been implemented for the management and oversight of the ERA Program and provide a multilayer review that will prevent fraud and risk factors applicable to the ERA program. Additionally, the OMES-GMO staff assigned to the ERA program have the training and knowledge to ensure compliance with the Federal grant requirements.  Depending on the level of risk, OMES-GMO conducts monthly, bi-weekly or weekly meetings with each subrecipient to monitor the progress of projects and address any issues or changes that might impact the project. For the ERA Program, OMESGMO conducted bi-weekly monitoring meetings with CFO and reviewed documentation provided by CFO to ensure all ERA projects were eligible under the ERA guidelines and that CFO exercised the proper oversight over their subrecipients and spending. Anticipated Completion Date Completed Responsible Contact Person Brandy Manek
View Audit 409119
Finding 1226923 (2024-038)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.334 § 200.337 § 200.450
Finding Number 2024-038 Subject Heading (Financial) or AL no. and program name (Federal) EMERGENCY RENTAL ASSISTANCE PROGRAM (ERA) AL #21.019 Planned Corrective Action Oklahoma Office of Management and Enterprise Services (OMES) acknowledges subrecipient monitoring process lacked the strength and co...
Finding Number 2024-038 Subject Heading (Financial) or AL no. and program name (Federal) EMERGENCY RENTAL ASSISTANCE PROGRAM (ERA) AL #21.019 Planned Corrective Action Oklahoma Office of Management and Enterprise Services (OMES) acknowledges subrecipient monitoring process lacked the strength and consistency to ensure subrecipients established and maintained effective internal control. OMES acknowledges that OMES did not implement the proper internal controls and oversight of the ERA Program during FY2024. However, OMES has taken steps to correct these findings and follow the recommendations set forth by SAI in these findings. Beginning with FY2025, OMES has taken the following measures: • OMES disagrees that they had sufficient and timely notice to make full corrective actions prior to this FY2024 audit for the following reasons: the FY2021 State auditor & Inspector (SAI) audit was released four days prior to the beginning of FY2024, the FY2022 SAI audit was released near the end of FY2025, and the FY2023 audit was released in FY2026; therefore, OMES could not take corrective action prior to the FY2024 audit began. At the beginning of FY2025, OMES began corrective measures as noted in SAI’s Condition and Context in this finding. • OMES acknowledges OMES subrecipient monitoring process lacked the strength and consistency to ensure subrecipients established and maintained effective internal control. However, OMES has taken steps to correct these findings and follow the recommendations set forth by SAI as noted in SAI’s Condition and Context in this finding. Beginning with FY2025, OMES has taken the following measures:  Oversight and management of the ERA program has been transferred to the OMES Grant Management Office (OMES-GMO) which has staff with several years of grant experience. OMES-GMO has recently hired additional staff, and the two staff members dedicated to the management of the ERA program have 20+ years of combined federal grant specific experience.  OMES ensured that the subrecipient agreement included all the required terms under the ERA Program and that the agreement does not expire, OMES-GMO and the Communities of Foundation of Oklahoma (CFO) executed an updated Subrecipient Grant Agreement Amendment that details the responsibilities of OMES to monitor CFO and the duties and processes that CFO must follow in regard to ERA Program, including detailed cash management policies.  OMES-GMO required the return of the remaining ERA2 Program funds from CFO to ensure proper oversight and review of ERA expenditures is performed.  OMES-GMO has in place a multi-level system of internal controls for grant management and oversight that includes routine monitoring, desk review, and site visits for all projects and associated project/administrative expenditures to ensure allowability, accuracy, and assist in the detection of fraud. For example, OMES-GMO’s process for disbursing funds to a subrecipient requires a written request from the subrecipient with supporting documentation, then OMES-GMO assigns a staff lead and secondary grant analyst to perform a primary and secondary review for compliance and to require additional supporting documentation if needed to approve the request. Once those reviews are completed and approved by the OMES-GMO staff, the Director of the OMES-GMO must approve the request before it is sent to the OMES Finance Division, who will then verify the calculated amount(s) before completing the disbursement to the subrecipient. These internal controls and policies have been implemented for the management and oversight of the ERA Program and provide a multilayer review that will prevent fraud and risk factors applicable to the ERA program. Additionally, the OMES-GMO staff assigned to the ERA program have the training and knowledge to ensure compliance with the Federal grant requirements.  Depending on the level of risk, OMES-GMO conducts monthly, bi-weekly or weekly meetings with each subrecipient to monitor the progress of projects and address any issues or changes that might impact the project. For the ERA Program, OMESGMO conducted bi-weekly monitoring meetings with CFO and reviewed documentation provided by CFO to ensure all ERA projects were eligible under the ERA guidelines and that CFO exercised the proper oversight over their subrecipients and spending. Anticipated Completion Date Completed Responsible Contact Person Brandy Manek
View Audit 409119
Finding 1226922 (2024-024)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.334 § 200.337 § 200.403 § 200.430
Finding Number 2024-024 Subject Heading (Financial) or AL no. and program name (Federal) EMERGENCY RENTAL ASSISTANCE PROGRAM (ERA) AL #21.019 Planned Corrective Action Oklahoma Office of Management and Enterprise Services (OMES) acknowledges subrecipient monitoring process lacked the strength and co...
Finding Number 2024-024 Subject Heading (Financial) or AL no. and program name (Federal) EMERGENCY RENTAL ASSISTANCE PROGRAM (ERA) AL #21.019 Planned Corrective Action Oklahoma Office of Management and Enterprise Services (OMES) acknowledges subrecipient monitoring process lacked the strength and consistency to ensure subrecipients established and maintained effective internal control. OMES acknowledges that OMES did not implement the proper internal controls and oversight of the ERA Program during FY2024. However, OMES has taken steps to correct these findings and follow the recommendations set forth by SAI in these findings. Beginning with FY2025, OMES has taken the following measures: • OMES disagrees that they had sufficient and timely notice to make full corrective actions prior to this FY2024 audit for the following reasons: the FY2021 State auditor & Inspector (SAI) audit was released four days prior to the beginning of FY2024, the FY2022 SAI audit was released near the end of FY2025, and the FY2023 audit was released in FY2026; therefore, OMES could not take corrective action prior to the FY2024 audit began. At the beginning of FY2025, OMES began corrective measures as noted in SAI’s Condition and Context in this finding. • OMES acknowledges OMES subrecipient monitoring process lacked the strength and consistency to ensure subrecipients established and maintained effective internal control. However, OMES has taken steps to correct these findings and follow the recommendations set forth by SAI as noted in SAI’s Condition and Context in this finding. Beginning with FY2025, OMES has taken the following measures:  Oversight and management of the ERA program has been transferred to the OMES Grant Management Office (OMES-GMO) which has staff with several years of grant experience. OMES-GMO has recently hired additional staff, and the two staff members dedicated to the management of the ERA program have 20+ years of combined federal grant specific experience.  OMES ensured that the subrecipient agreement included all the required terms under the ERA Program and that the agreement does not expire, OMES-GMO and the Communities of Foundation of Oklahoma (CFO) executed an updated Subrecipient Grant Agreement Amendment that details the responsibilities of OMES to monitor CFO and the duties and processes that CFO must follow in regard to ERA Program, including detailed cash management policies.  OMES-GMO required the return of the remaining ERA2 Program funds from CFO to ensure proper oversight and review of ERA expenditures is performed.  OMES-GMO has in place a multi-level system of internal controls for grant management and oversight that includes routine monitoring, desk review, and site visits for all projects and associated project/administrative expenditures to ensure allowability, accuracy, and assist in the detection of fraud. For example, OMES-GMO’s process for disbursing funds to a subrecipient requires a written request from the subrecipient with supporting documentation, then OMES-GMO assigns a staff lead and secondary grant analyst to perform a primary and secondary review for compliance and to require additional supporting documentation if needed to approve the request. Once those reviews are completed and approved by the OMES-GMO staff, the Director of the OMES-GMO must approve the request before it is sent to the OMES Finance Division, who will then verify the calculated amount(s) before completing the disbursement to the subrecipient. These internal controls and policies have been implemented for the management and oversight of the ERA Program and provide a multilayer review that will prevent fraud and risk factors applicable to the ERA program. Additionally, the OMES-GMO staff assigned to the ERA program have the training and knowledge to ensure compliance with the Federal grant requirements.  Depending on the level of risk, OMES-GMO conducts monthly, bi-weekly or weekly meetings with each subrecipient to monitor the progress of projects and address any issues or changes that might impact the project. For the ERA Program, OMESGMO conducted bi-weekly monitoring meetings with CFO and reviewed documentation provided by CFO to ensure all ERA projects were eligible under the ERA guidelines and that CFO exercised the proper oversight over their subrecipients and spending. Anticipated Completion Date Completed Responsible Contact Person Brandy Manek
View Audit 409119
Finding 1226921 (2024-020)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510
Finding Number 2024-020 Subject Heading (Financial) or AL no. and program name (Federal) EMERGENCY RENTAL ASSISTANCE PROGRAM (ERA) AL #21.019 Planned Corrective Action Oklahoma Office of Management and Enterprise Services (OMES) acknowledges they did not implement the proper internal controls and ov...
Finding Number 2024-020 Subject Heading (Financial) or AL no. and program name (Federal) EMERGENCY RENTAL ASSISTANCE PROGRAM (ERA) AL #21.019 Planned Corrective Action Oklahoma Office of Management and Enterprise Services (OMES) acknowledges they did not implement the proper internal controls and oversight of the ERA Program during FY2024. However, OMES has taken steps to correct these findings and has followed the recommendations set forth by SAI as evidenced in the Recommendation section of this finding. Beginning with FY2025, OMES has taken the following measures:  Oversight and management of the ERA program has been transferred to the OMES Grant Management Office (OMES-GMO) which has staff with several years of grant experience. OMES-GMO has recently hired additional staff, and the two staff members dedicated to the management of the ERA program have 20+ years of combined federal grant specific experience.  OMES ensured that the subrecipient agreement included all the required terms under the ERA Program and that the agreement does not expire, OMES-GMO and the Communities of Foundation of Oklahoma (CFO) executed an updated Subrecipient Grant Agreement Amendment that details the responsibilities of OMES to monitor CFO and the duties and processes that CFO must follow in regard to ERA Program, including detailed cash management policies.  OMES-GMO required the return of the remaining ERA2 Program funds from CFO to ensure proper oversight and review of ERA expenditures is performed.  OMES-GMO has in place a multi-level system of internal controls for grant management and oversight that includes routine monitoring, desk review, and site visits for all projects and associated project/administrative expenditures to ensure allowability, accuracy, and assist in the detection of fraud. For example, OMES-GMO’s process for disbursing funds to a subrecipient requires a written request from the subrecipient with supporting documentation, then OMES-GMO assigns a staff lead and secondary grant analyst to perform a primary and secondary review for compliance and to require additional supporting documentation if needed to approve the request. Once those reviews are completed and approved by the OMES-GMO staff, the Director of the OMES-GMO must approve the request before it is sent to the OMES Finance Division, who will then verify the calculated amount(s) before completing the disbursement to the subrecipient. These internal controls and policies have been implemented for the management and oversight of the ERA Program and provide a multilayer review that will prevent fraud and risk factors applicable to the ERA program. Additionally, the OMES-GMO staff assigned to the ERA program have the training and knowledge to ensure compliance with the Federal grant requirements. Depending on the level of risk, OMES-GMO conducts monthly, bi-weekly or weekly meetings with each subrecipient to monitor the progress of projects and address any issues or changes that might impact the project. For the ERA Program, OMES-GMO conducted bi-weekly monitoring meetings with CFO and reviewed documentation provided by CFO to ensure all ERA projects were eligible under the ERA guidelines and that CFO exercised the proper oversight over their subrecipients and spending. Anticipated Completion Date Completed Responsible Contact Person Brandy Manek
View Audit 409119
Finding 1226920 (2024-014)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.331 § 200.332 § 200.334 § 200.337
Finding Number 2024-014 Subject Heading (Financial) or AL no. and program name (Federal) EMERGENCY RENTAL ASSISTANCE PROGRAM (ERA) AL #21.019 Planned Corrective Action Oklahoma Office of Management and Enterprise Services (OMES) partially concurs with these findings. • OMES disagrees that they had s...
Finding Number 2024-014 Subject Heading (Financial) or AL no. and program name (Federal) EMERGENCY RENTAL ASSISTANCE PROGRAM (ERA) AL #21.019 Planned Corrective Action Oklahoma Office of Management and Enterprise Services (OMES) partially concurs with these findings. • OMES disagrees that they had sufficient and timely notice to make full corrective actions prior to this FY2024 audit for the following reasons: the FY2021 State auditor & Inspector (SAI) audit was released four days prior to the beginning of FY2024, the FY2022 SAI audit was released near the end of FY2025, and the FY2023 audit was released in FY2026; therefore, OMES could not take corrective action prior to the FY2024 audit began. At the beginning of FY2025, OMES began corrective measures as noted in SAI’s Condition and Context in this finding. • OMES acknowledges OMES subrecipient monitoring process lacked the strength and consistency to ensure subrecipients established and maintained effective internal control. However, OMES has taken steps to correct these findings and follow the recommendations set forth by SAI as noted in SAI’s Condition and Context in this finding. Beginning with FY2025, OMES has taken the following measures:  Oversight and management of the ERA program has been transferred to the OMES Grant Management Office (OMES-GMO) which has staff with several years of grant experience. OMES-GMO has recently hired additional staff, and the two staff members dedicated to the management of the ERA program have 20+ years of combined federal grant specific experience.  OMES ensured that the subrecipient agreement included all the required terms under the ERA Program and that the agreement does not expire, OMES-GMO and the Communities of Foundation of Oklahoma (CFO) executed an updated Subrecipient Grant Agreement Amendment that details the responsibilities of OMES to monitor CFO and the duties and processes that CFO must follow in regard to ERA Program, including detailed cash management policies.  OMES-GMO required the return of the remaining ERA2 Program funds from CFO to ensure proper oversight and review of ERA expenditures is performed.  OMES-GMO has in place a multi-level system of internal controls for grant management and oversight that includes routine monitoring, desk review, and site visits for all projects and associated project/administrative expenditures to ensure allowability, accuracy, and assist in the detection of fraud. For example, OMES-GMO’s process for disbursing funds to a subrecipient requires a written request from the subrecipient with supporting documentation, then OMES-GMO assigns a staff lead and secondary grant analyst to perform a primary and secondary review for compliance and to require additional supporting documentation if needed to approve the request. Once those reviews are completed and approved by the OMES-GMO staff, the Director of the OMES-GMO must approve the request before it is sent to the OMES Finance Division, who will then verify the calculated amount(s) before completing the disbursement to the subrecipient. These internal controls and policies have been implemented for the management and oversight of the ERA Program and provide a multilayer review that will prevent fraud and risk factors applicable to the ERA program. Additionally, the OMES-GMO staff assigned to the ERA program have the training and knowledge to ensure compliance with the Federal grant requirements.  Depending on the level of risk, OMES-GMO conducts monthly, bi-weekly or weekly meetings with each subrecipient to monitor the progress of projects and address any issues or changes that might impact the project. For the ERA Program, OMESGMO conducted bi-weekly monitoring meetings with CFO and reviewed documentation provided by CFO to ensure all ERA projects were eligible under the ERA guidelines and that CFO exercised the proper oversight over their subrecipients and spending. Anticipated Completion Date Completed Responsible Contact Person Brandy Manek
View Audit 409119
Finding 1226917 (2024-094)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.414 § 200.502 § 200.510
Finding Number 2024-094 Subject Heading (Financial) or AL no. and program name (Federal) 97.036 – Disaster Grants – Public Assistance Planned Corrective Action To address this finding, OEM will strengthen its review procedures for the SEFA by implementing a documented review process to verify the ac...
Finding Number 2024-094 Subject Heading (Financial) or AL no. and program name (Federal) 97.036 – Disaster Grants – Public Assistance Planned Corrective Action To address this finding, OEM will strengthen its review procedures for the SEFA by implementing a documented review process to verify the accuracy and completeness of information provided by ABS. OEM will coordinate with ABS to obtain and retain sufficient supporting documentation for amounts reported on the SEFA and will work with ABS to resolve any discrepancies identified during the review process. In addition, OEM will ensure staff responsible for reviewing the SEFA receive additional guidance and training on SEFA reporting requirements. These actions are intended to improve the accuracy and reliability of future SEFA reporting and strengthen compliance with applicable federal requirements. Anticipated Completion Date SFY26 Reporting Period Responsible Contact Person Brianna Thomas
View Audit 409119
Finding 1226916 (2024-093)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Subrecipient Monitoring § 200.303 § 200.332 § 200.344
Finding Number 2024-093 Subject Heading (Financial) or AL no. and program name (Federal) 97.036 – Disaster Grants – Public Assistance Planned Corrective Action Management acknowledges risk assessments were not performed in SFY24. Going forward, OEM will conduct risk assessments that are an annual re...
Finding Number 2024-093 Subject Heading (Financial) or AL no. and program name (Federal) 97.036 – Disaster Grants – Public Assistance Planned Corrective Action Management acknowledges risk assessments were not performed in SFY24. Going forward, OEM will conduct risk assessments that are an annual review for all open projects and a monthly review for any new applicants. They will involve feedback from both the subrecipient and OEM’s data and is completed in EMGrants. Anyone has the ability to see the applicant risk rating on the applicant homepage in the system. While there was a grant wide extension for period of performance, management acknowledges the applicants identified by SAI did not request time extensions for their specific project and therefore, did not meet period of performance requirements. OEM will implement procedures to ensure applicants meet period of performance deadlines and have proper time extensions documented when required. Anticipated Completion Date 6/30/2025 9/27/2026 Responsible Contact Person Abby Anderson Sofia Checketts
View Audit 409119
Finding 1226910 (2024-084)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring
Finding Number 2024-084 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action OKDHS agrees with the finding and recommendation. The agency recognizes that the volume of GI DX discrepancy messages, combined with limited automated triage cap...
Finding Number 2024-084 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action OKDHS agrees with the finding and recommendation. The agency recognizes that the volume of GI DX discrepancy messages, combined with limited automated triage capabilities, contributed to delays in resolving exceptions within the required 45-calendar-day timeframe. As noted by the auditors, the existing process relied heavily on manual review and did not provide sufficient management oversight tools to effectively monitor aging discrepancies and ensure timely resolution. Corrective Action Planned: OKDHS has initiated a multi-faceted corrective action plan designed to improve the timeliness, consistency, and accountability of GI DX exception resolution. As part of this effort, OKDHS is developing an automated prescreening process for National New Hire (NNH), State New Hire (SNH), and Oklahoma Wage (OWG) discrepancy messages. The automated process is intended to evaluate discrepancies against established policy criteria and reduce the number of non-actionable matches requiring manual review. Discrepancies identified as requiring staff review will be routed to eligibility staff with standardized documentation and processing guida nee. Additionally, OKDHS is developing formal procedures governing the review, monitoring, and resolution of GIDX discrepancies. These procedures will def me staff responsibilities, supervisory oversight expectations, escalation requirements, and management use of exception monitoring reports to support timely resolution of discrepancies. Management reporting and monitoring controls are also being enhanced to improve visibility into outstanding discrepancies and aging trends. Supervisors and program management will utilize exception reporting to monitor workloads, identify training opportunities, and promote accountability for timely processing. OKDHS will also provide training and implementation guidance to staff and supervisors regarding revised workflows, discrepancy resolution requirements, documentation standards, and management monitoring expectations. The agency anticipates implementation of the planned enhancements beginning in October 2026, with continued monitoring and refinement following deployment to ensure the corrective actions effectively address the underlying control deficiencies identified in the finding. OHCA MEMBER AUDIT Auditor Response: Member Audit began receiving Medicaid files monthly in September of 2023. Files are continuing to be received from DHS each month. Audits are completed monthly and will continue indefinitely. Any discrepancies are discussed with OKDHS to determine the cause and remedy put in place to ensure any failed jobs were resolved. Anticipated Completion Date October 2026 Responsible Contact Person OKDHS Contact: Kayla Urtz, Director of Internal Audit OHCA Contact: Tana Parrott, Director of Member Audits
View Audit 409119
Finding 1226910 (2024-084)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring
Finding Number 2024-084 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 - Medicaid Planned Corrective Action OKDHS agrees with the finding and recommendation. The agency recognizes that the volume of GI DX discrepancy messages, combined with limited automated triage capabilit...
Finding Number 2024-084 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 - Medicaid Planned Corrective Action OKDHS agrees with the finding and recommendation. The agency recognizes that the volume of GI DX discrepancy messages, combined with limited automated triage capabilities, contributed to delays in resolving exceptions within the required 45-calendar-day timeframe. As noted by the auditors, the existing process relied heavily on manual review and did not provide sufficient management oversight tools to effectively monitor aging discrepancies and ensure timely resolution. OKDHS has initiated a muti-faceted corrective action plan designed to improve the timeliness, consistency, and accountability of G1DX exception resolution. As part of this effort, OKDHS is developing an automated pre-screening process for National New Hire (NNH), State New Hire (SNH), and Oklahoma Wage (OWG) discrepancy messages. The automated process is intended to evaluate discrepancies against established policy criteria and reduce the number of non-actionable matches requiring manual review. Discrepancies identified as requiring staff review will be routed to eligibility staff with standardized documentation and processing guidance. Additionally, OKDHS is developing formal procedures governing the review, monitoring, and resolution of GIDX discrepancies. These procedures will define staff responsibilities, supervisory oversight expectations, escalation requirements, and management use of exception monitoring reports to support the timely resolution of discrepancies. Management reporting and monitoring controls are also being enhanced to improve visibility into outstanding discrepancies and aging trends. Supervisors and program management will utilize exception reporting to monitor workloads, identify training opportunities, and promote accountability for timely processing. OKDHS will also provide training and implementation guidance to staff and supervisors regarding revised workflows, discrepancy resolution requirements, documentation standards, and management monitoring expectations. The agency anticipates implementation of the planned enhancements beginning in October 2026, with continued monitoring and refinement following deployment to ensure the corrective actions effectively address the underlying control deficiencies identified in the finding. Anticipated Completion Date 10/5/26 and OHCA will continue monitoring through SFY2025 Responsible Contact Person Kayla Urtz and Tana Parrott, OHCA
View Audit 409119
Finding 1226908 (2024-006)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding Number 2024-006 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action Per recommendation from the State Auditor & Inspector listed above. The Oklahoma Health Care Authority (OHCA) will continue to implement the Corrective Action Pl...
Finding Number 2024-006 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action Per recommendation from the State Auditor & Inspector listed above. The Oklahoma Health Care Authority (OHCA) will continue to implement the Corrective Action Plan processes which include collaborating with the Medicaid Fraud Control Unit at the Oklahoma Attorney General’s office quarterly to track the status of closed cases, obtaining sufficient supporting documentation, and timely report and refund identified overpayments on the CMS-64. Anticipated Completion Date Review at end of State Fiscal Year (SFY) 2025 Responsible Contact Person Kristin Edwards OHCA Senior Director of Program and Integrity
View Audit 409119
Finding 1226865 (2024-025)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Subrecipient Monitoring § 200.1 § 200.331 § 200.332 § 200.414 § 200.415
Finding Number 2024-025 Subject Heading (Financial) or AL no. and program name (Federal) 93.658 – Foster Care Planned Corrective Action Oklahoma Human Services (OKDHS) concurs with the recommendation. OKDHS has been working to centralize and strengthen its contract and subrecipient monitoring proces...
Finding Number 2024-025 Subject Heading (Financial) or AL no. and program name (Federal) 93.658 – Foster Care Planned Corrective Action Oklahoma Human Services (OKDHS) concurs with the recommendation. OKDHS has been working to centralize and strengthen its contract and subrecipient monitoring processes to improve consistency in the identification, documentation, risk assessment, and monitoring of subrecipient relationships across the agency. As part of this effort, OKDHS is updating its procedures and standardized documentation to better ensure that subawards include required federal award information, program responsibilities and deliverables are sufficiently defined, required documentation is obtained and retained, and subrecipient risk assessments and monitoring activities are completed and documented consistently. OKDHS will implement updated, centralized contract and subrecipient monitoring procedures, including standardized tools and documentation requirements designed to address the conditions identified in the finding. The updated process will clarify responsibilities for documenting subrecipient risk assessments, required federal award information, contractual requirements, deliverables, and ongoing monitoring activities. Anticipated Completion Date 9/30/2026 Responsible Contact Person Kayla Urtz
View Audit 409119
Finding 1226857 (2024-081)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring
Finding Number 2024-081 Subject Heading (Financial) or AL no. and program name (Federal) 93.575 – CCDF Cluster Planned Corrective Action OKDHS agrees with the finding and recommendation. The agency recognizes that the volume of GI DX discrepancy messages, combined with limited automated triage capab...
Finding Number 2024-081 Subject Heading (Financial) or AL no. and program name (Federal) 93.575 – CCDF Cluster Planned Corrective Action OKDHS agrees with the finding and recommendation. The agency recognizes that the volume of GI DX discrepancy messages, combined with limited automated triage capabilities, contributed to delays in resolving exceptions within the required 45-calendar-day timeframe. As noted by the auditors, the existing process relied heavily on manual review and did not provide sufficient management oversight tools to effectively monitor aging discrepancies and ensure timely resolution. OKDHS has initiated a muti-faceted corrective action plan designed to improve the timeliness, consistency, and accountability of G1DX exception resolution. As part of this effort, OKDHS is developing an automated pre-screening process for National New Hire (NNH), State New Hire (SNH), and Oklahoma Wage (OWG) discrepancy messages. The automated process is intended to evaluate discrepancies against established policy criteria and reduce the number of non-actionable matches requiring manual review. Discrepancies identified as requiring staff review will be routed to eligibility staff with standardized documentation and processing guidance. Additionally, OKDHS is developing formal procedures governing the review, monitoring, and resolution of GIDX discrepancies. These procedures will define staff responsibilities, supervisory oversight expectations, escalation requirements, and management use of exception monitoring reports to support the timely resolution of discrepancies. Management reporting and monitoring controls are also being enhanced to improve visibility into outstanding discrepancies and aging trends. Supervisors and program management will utilize exception reporting to monitor workloads, identify training opportunities, and promote accountability for timely processing. OKDHS will also provide training and implementation guidance to staff and supervisors regarding revised workflows, discrepancy resolution requirements, documentation standards, and management monitoring expectations. The agency anticipates implementation of the planned enhancements beginning in October 2026, with continued monitoring and refinement following deployment to ensure the corrective actions effectively address the underlying control deficiencies identified in the finding. Anticipated Completion Date 10/5/26 Responsible Contact Person Kayla Urtz
View Audit 409119
Finding 1226850 (2024-033)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.1 § 200.303 § 200.403
Finding Number 2024-033 Subject Heading (Financial) or AL no. and program name (Federal) 93.575 – CCDF Cluster Planned Corrective Action The Agency agrees that additional oversight activities could have provided greater visibility into provider use of Stabilization Payments and has incorporated less...
Finding Number 2024-033 Subject Heading (Financial) or AL no. and program name (Federal) 93.575 – CCDF Cluster Planned Corrective Action The Agency agrees that additional oversight activities could have provided greater visibility into provider use of Stabilization Payments and has incorporated lessons learned into subsequent provider assistance initiatives through enhanced monitoring, documentation expectations, and recovery procedures for confirmed noncompliance. However, OKDHS respectfully disagrees with several conclusions contained within the finding, including the characterization of questioned costs and the extrapolation of provider-specific exceptions across the broader population of Stabilization Payment recipients. The Child Care Stabilization Payment Program was established under the American Rescue Plan Act to provide emergency financial assistance intended to stabilize the child care industry during the COVID-19 public health emergency. Stabilization Payments were awarded using an approved payment methodology based upon provider eligibility, licensed capacity, and applicable STAR level. As previously communicated to the Administration for Children and Families (ACF), OKDHS does not concur with the assertion that the monitoring activities identified by SAI were required under the Stabilization Payment Program. The applicable Notice of Award specifically excluded significant portions of the traditional federal post-award administrative requirements, including most post-award requirements and the federal cost principles. Accordingly, OKDHS does not believe the Stabilization Payment Program should be evaluated using the same oversight framework applicable to traditional reimbursement or discretionary grant programs. Providers receiving Stabilization Payments were required to certify that funds would be used only for allowable purposes established by the American Rescue Plan Act and applicable program guidance and were responsible for maintaining supporting documentation for those expenditures. When information indicating potential misuse of funds is identified, OKDHS reviews the circumstances and pursues recovery actions as appropriate. While documentation obtained from providers may assist in evaluating provider compliance, the absence of documentation during the audit does not, by itself, establish that Stabilization Payments were improperly awarded or expended for unallowable purposes. OKDHS also respectfully disagrees with the treatment of unsupported expenditures as equivalent to known unallowable expenditures. Unsupported expenditures reflect circumstances in which documentation was unavailable for audit review and do not establish that funds were expended for unallowable purposes. As a result, the Agency believes the questioned costs materially overstate actual federal exposure. Finally, OKDHS does not concur that provider-specific exceptions may be extrapolated across the broader provider population. The exceptions identified by SAI reflect individual provider documentation and spending practices rather than a common agency-level eligibility, payment methodology, or processing error. Accordingly, the Agency does not believe the audit evidence supports extrapolating these exceptions to estimate program-wide questioned costs. Although the Stabilization Payment Program has concluded, OKDHS has strengthened oversight of subsequent provider assistance initiatives by enhancing monitoring procedures, documentation expectations, and recovery processes for confirmed provider noncompliance. The Agency will continue reviewing cases identified through audit activities and pursue recovery of confirmed unallowable expenditures in accordance with applicable federal requirements. Anticipated Completion Date N/A Responsible Contact Person Kayla Urtz
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Finding 1226839 (2024-082)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring
Finding Number 2024-082 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 – LIHEAP Planned Corrective Action OKDHS agrees with the finding and recommendation. The agency recognizes that the volume of GI DX discrepancy messages, combined with limited automated triage capabilitie...
Finding Number 2024-082 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 – LIHEAP Planned Corrective Action OKDHS agrees with the finding and recommendation. The agency recognizes that the volume of GI DX discrepancy messages, combined with limited automated triage capabilities, contributed to delays in resolving exceptions within the required 45-calendar-day timeframe. As noted by the auditors, the existing process relied heavily on manual review and did not provide sufficient management oversight tools to effectively monitor aging discrepancies and ensure timely resolution. OKDHS has initiated a muti-faceted corrective action plan designed to improve the timeliness, consistency, and accountability of G1DX exception resolution. As part of this effort, OKDHS is developing an automated pre-screening process for National New Hire (NNH), State New Hire (SNH), and Oklahoma Wage (OWG) discrepancy messages. The automated process is intended to evaluate discrepancies against established policy criteria and reduce the number of non-actionable matches requiring manual review. Discrepancies identified as requiring staff review will be routed to eligibility staff with standardized documentation and processing guidance. Additionally, OKDHS is developing formal procedures governing the review, monitoring, and resolution of GIDX discrepancies. These procedures will define staff responsibilities, supervisory oversight expectations, escalation requirements, and management use of exception monitoring reports to support the timely resolution of discrepancies. Management reporting and monitoring controls are also being enhanced to improve visibility into outstanding discrepancies and aging trends. Supervisors and program management will utilize exception reporting to monitor workloads, identify training opportunities, and promote accountability for timely processing. OKDHS will also provide training and implementation guidance to staff and supervisors regarding revised workflows, discrepancy resolution requirements, documentation standards, and management monitoring expectations. The agency anticipates implementation of the planned enhancements beginning in October 2026, with continued monitoring and refinement following deployment to ensure the corrective actions effectively address the underlying control deficiencies identified in the finding. Anticipated Completion Date 10/5/26 Responsible Contact Person Kayla Urtz
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Finding 1226838 (2024-060)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Eligibility Internal Control / Segregation of Duties Questioned Costs § 200.303
Finding Number 2024-060 Subject Heading (Financial) or AL no. and program name (Federal) 93.658 - LIHEAP Planned Corrective Action OKDHS concurs that the control environment in place during the period reviewed did not provide adequate segregation of duties and allowed incompatible responsibilities t...
Finding Number 2024-060 Subject Heading (Financial) or AL no. and program name (Federal) 93.658 - LIHEAP Planned Corrective Action OKDHS concurs that the control environment in place during the period reviewed did not provide adequate segregation of duties and allowed incompatible responsibilities to be concentrated within the program area. OKDHS takes the identified fraudulent activity and associated control weaknesses seriously. The fraudulent activity involved intentional actions by a former employee who was able to exploit excessive access and insufficient segregation between program administration, vendor maintenance, and payment-related processes. Upon identification of the suspected activity, OKDHS took action to remove the employee's access, terminate employment, and refer the matter for investigation and appropriate legal action. OKDHS continues to cooperate with investigative authorities regarding the full scope of the activity. In response, OKDHS is not limiting corrective action to additional review within the existing LIHEAP process. The Agency is redesigning the underlying business processes to separate program administration from vendor registration, vendor maintenance, contracting, financial reporting, and payment processing. The corrective actions described below are intended to establish independent controls across multiple organizational functions and reduce reliance on information prepared and controlled solely within the program area. Enhanced Financial Reporting and Oversight OKDHS Finance is working to obtain more detailed, transaction-level LIHEAP information to support independent financial oversight and reconciliation. Historically, Finance relied substantially on summarized information provided by the program area. The enhanced reporting structure is intended to provide Finance with greater visibility into underlying LIHEAP transactions and improve its ability to independently reconcile, review, and analyze program expenditures. This increased access to detailed information will also support the development of exception reporting and other analytical procedures designed to identify unusual payment activity, vendor activity, or other anomalies requiring additional review. Transition of LIHEAP Payments to PeopleSoft OKDHS is working with its technical teams to transition LIHEAP payment processing to PeopleSoft. This change will integrate LIHEAP payments into the Agency's established financial system and associated financial controls rather than maintaining a separate program controlled vendor and payment process. Under the redesigned process, LIHEAP providers will be required to complete the applicable statewide vendor registration process before receiving payment. Vendor establishment and maintenance, including changes to vendor information, will therefore be subject to controls outside of the LIHEAP program area. The transition will eliminate the program area's ability to independently maintain the vendor information used to facilitate LIHEAP payments and will provide greater segregation between program eligibility and benefit authorization responsibilities and the vendor establishment and payment functions. Centralized Vendor Registration and Maintenance As part of the transition to PeopleSoft, the existing AFS vendor-maintenance process will be replaced by the statewide vendor registration and maintenance process. LIHEAP program staff will no longer independently control the establishment or maintenance of the vendor records used for payment. This change is intended to ensure that vendor creation and modification are performed through an independent process and are appropriately separated from program functions responsible for determining eligibility and authorizing benefits. Formal Provider Contracting OKDHS Procurement is working to establish contracts with LIHEAP providers. Formalizing provider relationships through the procurement and contracting process will establish additional independent review and documentation before providers participate in the program and receive payments. The contracting process will also provide a defined mechanism for establishing provider responsibilities, maintaining provider information, and addressing compliance or performance concerns. Strengthened Segregation of Duties Collectively, these changes are designed to establish segregation across the major components of the LIHEAP process: • AFS/LIHEAP program staff will remain responsible for program administration and applicable eligibility and benefit determinations; • Statewide vendor registration and financial system processes will control vendor establishment and maintenance; • Procurement will oversee the formal contracting process with participating providers; and • Finance will have increased access to detailed transaction information to support independent financial oversight, reconciliation, and analysis. This structure is intended to prevent a single employee or organizational unit from controlling the program, vendor, and payment functions necessary to initiate and conceal improper transactions. System Controls and Monitoring As the redesigned processes are implemented, OKDHS will continue to evaluate system controls, access permissions, exception reporting, and data analytics to identify unusual vendor or payment activity. The transition to centralized vendor registration, PeopleSoft payment processing, formal provider contracting, and enhanced financial reporting will provide additional opportunities for independent review and monitoring. OKDHS will also continue to cooperate with OIG and other appropriate investigative and legal authorities regarding the identified fraudulent activity and will pursue appropriate recovery and corrective actions based on the results of those proceedings. These actions represent a significant redesign of the LIHEAP control environment and are intended to address the underlying conditions that allowed the fraudulent activity to occur and remain undetected. By distributing responsibility for program administration, vendor registration and maintenance, contracting, financial oversight, and payment processing across independent functions, OKDHS is establishing a more sustainable control structure designed to reduce the risk of similar fraudulent activity in the future. Anticipated Completion Date In Progress Responsible Contact Person Kayla Urtz
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Finding 1226837 (2024-051)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Eligibility Questioned Costs Subrecipient Monitoring § 200.303
Finding Number 2024-051 Subject Heading (Financial) or AL no. and program name (Federal) 93.658 - LIHEAP Planned Corrective Action The Oklahoma Department of Human Services (OKDHS) concurs that improvements were needed to strengthen certain automated payment processing controls, system edits, and su...
Finding Number 2024-051 Subject Heading (Financial) or AL no. and program name (Federal) 93.658 - LIHEAP Planned Corrective Action The Oklahoma Department of Human Services (OKDHS) concurs that improvements were needed to strengthen certain automated payment processing controls, system edits, and supervisory review procedures within the LIHEAP program. The Agency agrees with the specific payment processing errors identified during audit testing related to cooling overpayments, ECAP payment limits, duplicate payments, and preauthorization system logic. Corrective actions, including system modifications, policy clarification, staff coaching, enhanced supervisory oversight, and improvements to payment validation processes, have been implemented or are in progress to reduce the risk of recurrence. The Agency notes, however, that this finding combines several distinct issues—including isolated payment processing errors, temporary administration of LIHWAP and LIHEAP supplemental benefits, reporting limitations associated with legacy system functionality, and recommendations regarding future system design—into a single conclusion regarding the adequacy of internal controls. While each of these issues warrants evaluation and appropriate corrective action, they represent different types of control considerations and should not be viewed as resulting from a single underlying control deficiency. During implementation of LIHWAP and subsequent LIHEAP supplemental payments, OKDHS utilized its existing eligibility infrastructure to administer multiple federally authorized funding streams. This approach was consistent with congressional direction encouraging states, to the extent practicable, to utilize existing systems, processes, and procedures when implementing the temporary LIHWAP program. While this approach allowed the Agency to efficiently deliver emergency assistance, the Agency acknowledges that utilizing common payment coding across multiple temporary funding streams reduced reporting clarity and complicated downstream financial reporting and audit analytics. The Agency further notes that the majority of the questioned costs identified in this finding resulted from payment processing logic, temporary system configuration changes, or automated system edits rather than deficiencies in the underlying eligibility determination process. Accordingly, corrective actions have appropriately focused on strengthening payment validation, automated system edits, duplicate payment prevention, and preauthorization controls while continuing to reinforce supervisory review of eligibility determinations. The Agency agrees that improvements to payment coding, reporting architecture, and reconciliation capabilities would strengthen the overall control environment and has already initiated broader modernization efforts in these areas. These efforts extend beyond the recommendations contained in this finding and are intended to improve financial reporting, reconciliation, program transparency, and overall governance while supporting long-term administration of LIHEAP and other assistance programs. The Agency respectfully disagrees that the reporting limitations identified by the auditors, standing alone, demonstrate an overall failure of eligibility or payment authorization controls. While the Agency acknowledges the payment processing errors identified elsewhere in this finding, the lack of distinct payment identifiers primarily affected reporting, reconciliation, and audit analytics rather than the Agency's ability to accurately determine eligibility for the vast majority of transactions reviewed. The finding itself demonstrates that both the Agency and the auditors were ultimately able to distinguish between LIHEAP, LIHWAP, and supplemental payments through available program documentation when evaluating the sampled transactions. Accordingly, the Agency believes the identified system limitation is more appropriately characterized as a reporting and system design issue than evidence that the underlying eligibility control framework was ineffective. The Agency also respectfully disagrees that creation of additional payment identifiers is the only means of achieving compliance with federal internal control requirements. Federal internal control standards require reasonable assurance that federal funds are properly administered, but they do not prescribe a specific system architecture or require a particular reporting structure. While distinct payment identifiers would improve reporting efficiency and facilitate financial reconciliation and audit analytics, the Agency does not believe the absence of those identifiers, by itself, constitutes a compliance deficiency. Since the audit period, the Agency has undertaken broader improvements extending beyond the specific recommendations contained in this finding. These efforts include strengthening automated payment processing controls, restoring and enhancing system edits, improving reporting architecture, expanding financial reconciliation capabilities, reinforcing supervisory oversight, and improving overall program governance. Collectively, these initiatives are intended to establish a stronger and more sustainable internal control framework while improving the Agency's ability to administer multiple funding streams and provide more transparent financial reporting. Accordingly, the Agency concurs that certain payment processing controls, automated system edits, and related supervisory controls required strengthening and has implemented corrective actions addressing those issues. However, the Agency respectfully disagrees that the reporting limitations identified in this finding, standing alone, demonstrate an overall failure of LIHEAP eligibility controls or establish that implementation of distinct payment identifiers is the only means of achieving reasonable assurance over program administration. Anticipated Completion Date In progress Responsible Contact Person Kayla Urtz
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Finding 1226836 (2024-027)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303
Finding Number 2024-027 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 - LIHEAP Planned Corrective Action Due to the age and sophistication of updating our current systems, many of our LIHEAP processes and reporting have become outdated. AFS, Finance, and DTO have several pr...
Finding Number 2024-027 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 - LIHEAP Planned Corrective Action Due to the age and sophistication of updating our current systems, many of our LIHEAP processes and reporting have become outdated. AFS, Finance, and DTO have several projects in the pipeline to improve system and program reporting and to improve the reconciliation of eligibility and payment data. Anticipated Completion Date 10/31/2026 Responsible Contact Person Kayla Urtz
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Finding 1226835 (2024-012)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Questioned Costs Subrecipient Monitoring Reporting § 200.303
Finding Number 2024-012 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 – LIHEAP Planned Corrective Action OKDHS's vendor currently utilizes a live database to source the data needed for the Quarterly Report. OKDHS will require those pulling the data to provide a snapshot of ...
Finding Number 2024-012 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 – LIHEAP Planned Corrective Action OKDHS's vendor currently utilizes a live database to source the data needed for the Quarterly Report. OKDHS will require those pulling the data to provide a snapshot of the database that supports the data used and store these snapshots for our records to better support point in time federal reports. OKDHS program staff will continue to review data submissions and monitor for inconsistencies. OKDHS will add instructions to the Standard Operating Procedures that detail the Program Field Representative and Program Manager reviews. Anticipated Completion Date 10/31/2026 Responsible Contact Person Kayla Urtz
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Finding 1226825 (2024-064)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Allowable Costs / Cost Principles Eligibility Questioned Costs
Finding Number 2024-064 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action OKDHS concurs and will ensure that staff are refreshed on the importance of including all verifications in the case file at certification. Anticipated Completion Date N/A ...
Finding Number 2024-064 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action OKDHS concurs and will ensure that staff are refreshed on the importance of including all verifications in the case file at certification. Anticipated Completion Date N/A Responsible Contact Person Kayla Urtz
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Finding 1226824 (2024-063)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Questioned Costs Allowable Costs / Cost Principles Eligibility
Finding Number 2024-063 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action OKDHS agrees that controls related to the timely completion and documentation of TANF eligibility redeterminations can be strengthened. During the period reviewed, eligibi...
Finding Number 2024-063 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action OKDHS agrees that controls related to the timely completion and documentation of TANF eligibility redeterminations can be strengthened. During the period reviewed, eligibility operations were impacted by the Public Health Emergency (PHE) and associated continuous coverage requirements. As the agency worked through the post-PHE unwinding process, efforts were focused on reviewing and updating affected cases. During this period, some staff incorrectly believed TANF reviews were subject to the same review flexibilities that applied to medical programs, resulting in untimely completion of certain TANF eligibility redeterminations. To strengthen controls, OKDHS has implemented the Current system, which automatically assigns cases requiring review and provides enhanced workload management and monitoring capabilities. Current includes tracking and reporting functionality that identifies untimely reviews, places overdue items on management reports, and alerts staff and supervisors when action is needed. In addition, supervisory staff conduct monitoring activities, including spot checks and review of workload reports, to ensure eligibility reviews are completed and documented within required timeframes. OKDHS believes these system enhancements and monitoring activities strengthen oversight of T ANF eligibility redeterminations and provide greater assurance that reviews are completed timely and appropriately documented. Anticipated Completion Date In progress Responsible Contact Person Kayla Urtz
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Finding 1226820 (2024-041)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Eligibility Internal Control / Segregation of Duties Special Tests & Provisions
Finding Number 2024-041 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action OKDHS agrees with the finding and recommendation. The agency recognizes that the volume of GI DX discrepancy messages, combined with limited automated triage capabilities,...
Finding Number 2024-041 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action OKDHS agrees with the finding and recommendation. The agency recognizes that the volume of GI DX discrepancy messages, combined with limited automated triage capabilities, contributed to delays in resolving exceptions within the required 45-calendar-day timeframe. As noted by the auditors, the existing process relied heavily on manual review and did not provide sufficient management oversight tools to effectively monitor aging discrepancies and ensure timely resolution. OKDHS has initiated a muti-faceted corrective action plan designed to improve the timeliness, consistency, and accountability of G1DX exception resolution. As part of this effort, OKDHS is developing an automated pre-screening process for National New Hire (NNH), State New Hire (SNH), and Oklahoma Wage (OWG) discrepancy messages. The automated process is intended to evaluate discrepancies against established policy criteria and reduce the number of non-actionable matches requiring manual review. Discrepancies identified as requiring staff review will be routed to eligibility staff with standardized documentation and processing guidance. Additionally, OKDHS is developing formal procedures governing the review, monitoring, and resolution of GIDX discrepancies. These procedures will define staff responsibilities, supervisory oversight expectations, escalation requirements, and management use of exception monitoring reports to support the timely resolution of discrepancies. Management reporting and monitoring controls are also being enhanced to improve visibility into outstanding discrepancies and aging trends. Supervisors and program management will utilize exception reporting to monitor workloads, identify training opportunities, and promote accountability for timely processing. OKDHS will also provide training and implementation guidance to staff and supervisors regarding revised workflows, discrepancy resolution requirements, documentation standards, and management monitoring expectations. The agency anticipates implementation of the planned enhancements beginning in October 2026, with continued monitoring and refinement following deployment to ensure the corrective actions effectively address the underlying control deficiencies identified in the finding. Anticipated Completion Date 10/5/26 Responsible Contact Person Kayla Urtz
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Finding 1226800 (2024-109)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Allowable Costs / Cost Principles Subrecipient Monitoring
Finding Number 2024-109 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action OSDH management agrees with this finding and will work with OMES to ensure Workday payroll expenditures are accurate...
Finding Number 2024-109 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action OSDH management agrees with this finding and will work with OMES to ensure Workday payroll expenditures are accurately reflected in PeopleSoft’s general ledger based on actual project time worked rather than budgeted position setup allocations. We are actively exploring reconciliation steps within PeopleSoft to accurately record project time worked in accordance with approved timecards to the appropriate funding within the general ledger. Anticipated Completion Date 06/30/27 Responsible Contact Person Ryon Fields, Interim CFO
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Finding 1226776 (2024-108)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Allowable Costs / Cost Principles Subrecipient Monitoring
Finding Number 2024-108 Subject Heading (Financial) or AL no. and program name (Federal) 93.268: Immunizations Cooperative Agreements Planned Corrective Action OSDH management agrees with this finding and will work with OMES to ensure Workday payroll expenditures are accurately reflected in PeopleSo...
Finding Number 2024-108 Subject Heading (Financial) or AL no. and program name (Federal) 93.268: Immunizations Cooperative Agreements Planned Corrective Action OSDH management agrees with this finding and will work with OMES to ensure Workday payroll expenditures are accurately reflected in PeopleSoft’s general ledger based on actual project time worked rather than budgeted position setup allocations. We are actively exploring reconciliation steps within PeopleSoft to accurately record project time worked in accordance with approved timecards to the appropriate funding within the general ledger. Anticipated Completion Date 06/30/27 Responsible Contact Person Ryon Fields, Interim CFO
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Finding 1226767 (2024-026)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Equipment & Real Property Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.313
Finding Number 2024-026 Subject Heading (Financial) or AL no. and program name (Federal) AL #84.425 – EDUCATION STABILIZATION FUND (ESF - AL #84.425D; 84.425U) Planned Corrective Action The Office of Title Services (OTS) staff will ensure that at a minimum a district’s inventory procedures meet the ...
Finding Number 2024-026 Subject Heading (Financial) or AL no. and program name (Federal) AL #84.425 – EDUCATION STABILIZATION FUND (ESF - AL #84.425D; 84.425U) Planned Corrective Action The Office of Title Services (OTS) staff will ensure that at a minimum a district’s inventory procedures meet the following requirements. • For materials and supply items, the Office of Title Services (OTS) staff will review the district’s inventory procedures for compliance with 2 C.F.R. 200.302(b)(4). • For equipment items ($10,000 or greater unit cost) OTS staff will review the district’s inventory procedures for compliance with the requirements of 2 C.F. R. 200.313 (d)(1) • Additionally, training will be provided to staff during our annual internal training. Anticipated Completion Date Aug-25 Responsible Contact Person Tammy Smith
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Finding 1226766 (2024-023)
Material Weakness 2024
Oklahoma Water Resources Board
OK
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.334
Finding Number 2024-023 Subject Heading (Financial) or AL no. and program name (Federal) AL #84.425 – EDUCATION STABILIZATION FUND (ESF - AL #84.425D; 84.425U) Planned Corrective Action OSDE will follow the OTS internal policies and procedures for the retention of records. In addition, OTS will cont...
Finding Number 2024-023 Subject Heading (Financial) or AL no. and program name (Federal) AL #84.425 – EDUCATION STABILIZATION FUND (ESF - AL #84.425D; 84.425U) Planned Corrective Action OSDE will follow the OTS internal policies and procedures for the retention of records. In addition, OTS will continue to develop and implement policies and procedures, along with providing adequate training, to ensure that allocations and expenditures reported on annual reports are accurate and properly supported. Anticipated Completion Date Aug-26 Responsible Contact Person Tammy Smith
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