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Corrective Action Plans

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Finding 1155309 (2023-015)
Material Weakness 2023
The City of Frederick, Maryland
MD
Questioned Costs Subrecipient Monitoring Eligibility
All expenditures will be verified prior to disbursement to ensure they are paid within the defined grant period.
All expenditures will be verified prior to disbursement to ensure they are paid within the defined grant period.
View Audit 367551 Questioned Costs: $1
Finding 1155308 (2023-014)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring Eligibility Reporting
The Maryland Departments of Human Services (DHS) and Housing and Community Development (DHCD) are the direct recipient of the federal funds for OHEP and WAP, respectively. Because of this, all verification occurs on the state level and HHS does not have access to all pertinent information. As the re...
The Maryland Departments of Human Services (DHS) and Housing and Community Development (DHCD) are the direct recipient of the federal funds for OHEP and WAP, respectively. Because of this, all verification occurs on the state level and HHS does not have access to all pertinent information. As the recipient of these funds, HHS is informed by DHS or DHCD when a Crisis Client is to be served by HHS. HHS is not responsible for the verification of Crisis Client eligibility for either program.
View Audit 367551
Finding 1155307 (2023-013)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring Reporting Significant Deficiency
SharePoint is being utilized to track reporting requirements to ensure timely filings. The Department will continue to explore ways to streamline the process. However, final numbers for the prior month are typically not available until the second week after the close of the month. This is complicate...
SharePoint is being utilized to track reporting requirements to ensure timely filings. The Department will continue to explore ways to streamline the process. However, final numbers for the prior month are typically not available until the second week after the close of the month. This is complicated by the need for controls in place to ensure the final numbers are correct.
View Audit 367551
Finding 1155303 (2023-009)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring
The Department will include language in all grant agreements notifying subrecipients that entities with federal funds in excess of $750,000 are subject to Single Audit requirements. Subrecipients will also be required to provide copies of their most recent Single Audit as a condition of award and wi...
The Department will include language in all grant agreements notifying subrecipients that entities with federal funds in excess of $750,000 are subject to Single Audit requirements. Subrecipients will also be required to provide copies of their most recent Single Audit as a condition of award and will be verified in the Federal Audit Clearinghouse.
View Audit 367551
Finding 1155302 (2023-008)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring
All subaward grant agreements are now required to contain a provision outlining all federal conditions of the funds, including relevant regulations with 2 CFR Part 200, otherwise known as Uniform Guidance.
All subaward grant agreements are now required to contain a provision outlining all federal conditions of the funds, including relevant regulations with 2 CFR Part 200, otherwise known as Uniform Guidance.
View Audit 367551
Finding 1155301 (2023-007)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring
The Department will outline the selection process within the Notice of Funding Availability. Furthermore, a monitoring schedule will be created, and program staff are required to review all reports submitted by the subrecipient.
The Department will outline the selection process within the Notice of Funding Availability. Furthermore, a monitoring schedule will be created, and program staff are required to review all reports submitted by the subrecipient.
View Audit 367551
Finding 1155300 (2023-006)
Material Weakness 2023
The City of Frederick, Maryland
MD
Reporting Subrecipient Monitoring Significant Deficiency
The Department has instituted a policy that FFRs must be submitted within 30 days of the end of the quarter. This will allow for any unforeseen circumstances that may delay submission.
The Department has instituted a policy that FFRs must be submitted within 30 days of the end of the quarter. This will allow for any unforeseen circumstances that may delay submission.
View Audit 367551
Finding 1155187 (2023-008)
Material Weakness 2023
Recovery Connections of Central Florida, Inc.
FL
Subrecipient Monitoring Material Weakness Reporting
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will track submission deadlines and ensure that reports are submitted on time. Name of the contact person responsible for corrective action: Joseph Dodi Planned completion date for corrective action plan: December 31, 2025
View Audit 367424
Finding 1155185 (2023-006)
Material Weakness 2023
Recovery Connections of Central Florida, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Allowable Costs Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain documentation of disbursement approval and approval of services provided. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in respon...
Allowable Costs Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain documentation of disbursement approval and approval of services provided. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will implement a more structured process for documenting the approval of disbursements. This includes ensuring that disbursements are formally approved by the appropriate authority within the organization. We will also maintain a written record of the approval, including the name of the individual who authorized the disbursement and the date of approval. Name of the contact person responsible for corrective action: Joseph Dodi Planned completion date for corrective action plan: December 31, 2025
View Audit 367424 Questioned Costs: $1
Finding 1155184 (2023-003)
Material Weakness 2023
Recovery Connections of Central Florida, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Allowable Costs, Period of Performance, and Cash Management Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain a copy of all contracts, documentation of disbursement approval and supporting documentation of costs included within requests for payment. Explanation of di...
Allowable Costs, Period of Performance, and Cash Management Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain a copy of all contracts, documentation of disbursement approval and supporting documentation of costs included within requests for payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will implement a more structured process for documenting the approval of disbursements. This includes ensuring that all underlying contracts are maintained and disbursements are formally approved by the appropriate authority within the organization. We will also maintain a written record of the approval, including the name of the individual who authorized the disbursement and the date of approval. Name of the contact person responsible for corrective action: Joseph Dodi Planned completion date for corrective action plan: December 31, 2025
View Audit 367424 Questioned Costs: $1
Finding 1155183 (2023-005)
Material Weakness 2023
Recovery Connections of Central Florida, Inc.
FL
Questioned Costs Subrecipient Monitoring Material Weakness
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the a...
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will track submission deadlines and ensure that reports are submitted on time. Name of the contact person responsible for corrective action: Joseph Dodi Planned completion date for corrective action plan: December 31, 2025
View Audit 367424
Finding 1155060 (2023-009)
Material Weakness 2023
Muskogee County
OK
Questioned Costs Subrecipient Monitoring
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the new county grant a...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the new county grant administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. The Board of County Commissioners will work with the new county grant administrator to ensure proper grant administration.
View Audit 367368 Questioned Costs: $1
Finding 1155054 (2023-004)
Material Weakness 2023
County of Columbia, Pennsylvania
PA
Questioned Costs Student Financial Aid Subrecipient Monitoring
2023-004 - (Noncompliance) Completion of Single Audit Federal Program: Assistance Listing #14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Community and Economi...
2023-004 - (Noncompliance) Completion of Single Audit Federal Program: Assistance Listing #14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Community and Economic Development and Pennsylvania Emergency Management Agency, Pass-Through Entity Identifying Numbers: C000073444, C000075689, C000082264, C000086078, and PEMA-2022-007 Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: not available Assistance Listing #21.023, COVID-19 Emergency Rental Assistance Program, U.S. Department of Treasury, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available Assistance Listing #93.658, Foster Care - Title IV-E, U.S. Department of Treasury, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available Condition/Context: The County’s December 31, 2022 Single Audit was not completed and submitted within the required time period. Recommendation: We recommend that as the County gets up and running on the new accounting system, the audit be prioritized in future periods. Views of Responsible Officials and Planned Corrective Actions: The County is working with its fee accountant and external auditors to ensure a timely filing of the Single Audit going forward. Individual Responsible: Finance Department Timeline for corrective action: By December 31, 2026
View Audit 367366
Finding 1155053 (2023-003)
Material Weakness 2023
County of Columbia, Pennsylvania
PA
Subrecipient Monitoring Cash Management
2024-003 – (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Com...
2024-003 – (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Community and Economic Development and Pennsylvania Emergency Management Agency, Pass-Through Entity Identifying Numbers: C000073444, C000075689, C000082264, C000086078, and PEMA-2022-007 Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: not available Assistance Listing #21.023, COVID-19 Emergency Rental Assistance Program, U.S. Department of Treasury, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available Assistance Listing #93.658, Foster Care - Title IV-E, U.S. Department of Treasury, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available Condition/Context: While the County has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs, cash management or subrecipient monitoring as required under the Uniform Guidance. Recommendation: We recommend that County management prepare the required written policies/procedures related to allowability of costs, cash management and subrecipient monitoring outlined with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The County realizes that we are not compliant with our policies/procedures, we are currently working on them and plan to have them completed by 12/31/2025. The County does have several policies/procedures in place and in our handbook, but there are a few we do not and are working to complete them so we are compliant with the Uniform Guidance guidelines. Individual Responsible: Finance Department Timeline for corrective action: By December 31, 2025
View Audit 367366
Finding 1155052 (2023-006)
Material Weakness 2023
County of Columbia, Pennsylvania
PA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
2024-006 - Reporting - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identi...
2024-006 - Reporting - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: not available Condition/Context: The County’s required reports for the quarters ended June 30, 2023, September 30, 2023, and December 31, 2023, were due to be filed by the end of the month after the report end date (July 31, 2023, October 31, 2023, and January 31, 2024, respectively). The County filed its report on August 23, 2023, November 17, 2023, and February 15, 2024 (23, 17, and 15 days, respectively), after the required due date. Views of Responsible Officials and Planned Corrective Actions: Management understands and will seek to implement procedures to ensure future reports are submitted timely. Individual Responsible: Finance Department Timeline for corrective action: By December 31, 2024
View Audit 367366
Finding 1155051 (2023-005)
Material Weakness 2023
County of Columbia, Pennsylvania
PA
Subrecipient Monitoring
2023-005 - Subrecipient Monitoring - Material Weakness/Noncompliance Federal Program: Assistance Listing #14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Commun...
2023-005 - Subrecipient Monitoring - Material Weakness/Noncompliance Federal Program: Assistance Listing #14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Community and Economic Development and Pennsylvania Emergency Management Agency, Pass-Through Entity Identifying Numbers: C000073444, C000075689, C000082264, C000086078, and PEMA-2022-007 Assistance Listing #21.023, COVID-19 Emergency Rental Assistance Program, U.S. Department of Treasury, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available Condition/Context: The County does not have a formal risk assessment or oversight program in place to monitor its subrecipients as required under the Uniform Guidance, including ensuring that financial information reconciles between the underlying expenditure reports and the subrecipient/County audit reports. Recommendation: We recommend that the County revisit its policies and procedures related to subrecipient monitoring and ensure that there are formal subaward agreements with all subrecipients, prepare a formal, initial, risk assessment of each potential subrecipient and document its monitoring activities of each subrecipient. Views of Responsible Officials and Planned Corrective Actions: Columbia County is implementing procedures for reviewing agreements, updating to require information, document oversite, our anticipated date for this is 10/1/2025. Individual Responsible: Finance Department Timeline for corrective action: By December 31, 2025
View Audit 367366
Finding 1154859 (2023-002)
Material Weakness 2023
Hocking County
OH
Procurement, Suspension & Debarment Subrecipient Monitoring
The Auditor’s Office will work alongside the Commissioner’s Office to check vendors at the beginning of the year and recurring vendors will be checked.
The Auditor’s Office will work alongside the Commissioner’s Office to check vendors at the beginning of the year and recurring vendors will be checked.
View Audit 367200
Finding 1154791 (2023-071)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Eligibility Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding Number 2023-071 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action OKDHS Response: The agency will manually load the workflow queues using the monitoring transactions for the G1dx discrepancies, and we will continuously work to ...
Finding Number 2023-071 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action OKDHS Response: The agency will manually load the workflow queues using the monitoring transactions for the G1dx discrepancies, and we will continuously work to improve the system failures preventing automatic workload management. This includes bi-weekly updates to ensure all items are properly queued for resolution until the system can fully resume this functionality. OHCA Member Audit Response: Member Audit began receiving Medicaid G1DX 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 9/30/2025 Responsible Contact Person Jennifer McSparrin, OKDHS Programs Administrator of Business Intelligence April Anonsen, Deputy State Medicaid Director Ginger Clayton, Director of Member Audits
View Audit 367158
Finding 1154789 (2023-030)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding Number 2023-030 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action Internal control processes and procedures to ensure MFCU overpayments are timely reported and refunded to the Center for Medicare and Medicaid Services (CMS) wer...
Finding Number 2023-030 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action Internal control processes and procedures to ensure MFCU overpayments are timely reported and refunded to the Center for Medicare and Medicaid Services (CMS) were implemented beginning September 2024. These processes include collaborations with the Medicaid Fraud Control Unit at the Oklahoma Attorney General’s office quarterly to track the status of closed cases, obtain sufficient supporting documentation, and timely report and refund identified overpayments on the CMS- 64. Anticipated Completion Date 1/31/2025 Responsible Contact Person Kristine West, Senior Director of Program Integrity and Accountability
View Audit 367158
Finding 1154727 (2023-006)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Subrecipient Monitoring § 200.1 § 200.332 § 200.414
Finding Number 2023-006 Subject Heading (Financial) or AL no. and program name (Federal) 93.658 – Foster Care Planned Corrective Action The risk assessment cannot be completed until we have actual data and performance needed to make that assessment. Subrecipient risk assessments are completed at the...
Finding Number 2023-006 Subject Heading (Financial) or AL no. and program name (Federal) 93.658 – Foster Care Planned Corrective Action The risk assessment cannot be completed until we have actual data and performance needed to make that assessment. Subrecipient risk assessments are completed at the beginning of the fiscal year based on prior year data and performance. The changes to all of the subrecipient agreements identified have been in process and were completed during State fiscal years 2024 and 2025. Additional findings are expected for the 2024 audit since the audit timing is currently almost two years in arrears. Anticipated Completion Date February 2025 Responsible Contact Person Kevin Haddock
View Audit 367158
Finding 1154721 (2023-074)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Subrecipient Monitoring Equipment & Real Property Management Special Tests & Provisions § 200.333
Finding Number 2023-074 Subject Heading (Financial) or AL no. and program name (Federal) 93.575 – CCDF Cluster Planned Corrective Action Child Care Services has continually inspected child care programs for compliance with health and safety requirements according to the Oklahoma Child Care Facilitie...
Finding Number 2023-074 Subject Heading (Financial) or AL no. and program name (Federal) 93.575 – CCDF Cluster Planned Corrective Action Child Care Services has continually inspected child care programs for compliance with health and safety requirements according to the Oklahoma Child Care Facilities Licensing Act and Oklahoma Administrative Code. Our inspection monitoring checklist that was used for a significant part of the time this was audited contained health inspection as a work step, but the checklist did not require the worker to specifically mark it as performed. The checklist did specifically state that the worker performed all steps and only exceptions would be further documented. The Oklahoma State Auditor and Inspectors took the position that our process did not provide enough assurance for them to validate that health inspections were performed, and they wanted a specific tick mark on the inspection. We do not agree on this point as one additional tick mark on a form does not provide any more assurance than the employee’s signature stating that all of the steps were performed. We did however agree to change the form to resolve this issue with the auditors. As previously stated in our 2022 audit findings, Child Care Services is aware this would be a repeat due to the audit timeframe including monitoring inspections that were prior to our form update. On January 30th, 2023; Child Care Services implemented the “Go-Live” phase of updating the monitoring checklists and summaries to include visual verification that all health and safety requirements are observed during inspections. Licensing specialists indicate on each health and safety item; compliance, noncompliance, or not reviewed while completing inspections. Quality review audits are also being conducted annually with each supervisory group in Child Care Services to address errors or inconsistencies when monitoring child care programs. Child Care Services professional development unit has included a new training module regarding documentation requirements. Anticipated Completion Date January 30, 2023 Responsible Contact Person Dione Smith
View Audit 367158
Finding 1154720 (2023-070)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Eligibility Subrecipient Monitoring
Finding Number 2023-070 Subject Heading (Financial) or AL no. and program name (Federal) 93.575, 93.596 – CCDF Cluster Planned Corrective Action The agency will manually load the workflow queues using the monitoring transactions for the G1dx discrepancies, and we will continuously work to improve th...
Finding Number 2023-070 Subject Heading (Financial) or AL no. and program name (Federal) 93.575, 93.596 – CCDF Cluster Planned Corrective Action The agency will manually load the workflow queues using the monitoring transactions for the G1dx discrepancies, and we will continuously work to improve the system failures preventing automatic workload management. This includes bi-weekly updates to ensure all items are properly queued for resolution until the system can fully resume this functionality. Anticipated Completion Date The backlog will be resolved by 06/01/2025. System queue management functionality will be resolved by 09/30/2025. Responsible Contact Person Jennifer McSparrin, Programs Administrator of Business Intelligence
View Audit 367158
Finding 1154713 (2023-103)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding Number 2023-103 Subject Heading (Financial) or AL no. and program name (Federal) 93.575 – CCDF Cluster Planned Corrective Action The QRIS incentive payments were designed as a strategic investment to increase participation in Oklahoma’s redesigned Stars Quality Rating and Improvement System ...
Finding Number 2023-103 Subject Heading (Financial) or AL no. and program name (Federal) 93.575 – CCDF Cluster Planned Corrective Action The QRIS incentive payments were designed as a strategic investment to increase participation in Oklahoma’s redesigned Stars Quality Rating and Improvement System (QRIS), which aligns directly with the statutory purposes outlined in 42 USC 9858c(c)(3)(B) — specifically, improving the quality and availability of child care services. The incentive structure was intentionally crafted to encourage engagement among providers who had not previously participated in quality rating efforts. Encouraging this engagement is a nationally recognized strategy to improve the quality of care across the system. 42 USC § 9858c(c)(3)(B) The incentive payments were issued for the express purpose of engaging providers in a new QRIS system designed to improve child care quality, directly aligned with this statute. The law permits “activities that improve the quality or availability of such services” and “any other activity that the State determines to be appropriate.” DHS determined the incentive model was an appropriate and effective method to encourage participation in quality rating, a commonly accepted CCDF quality activity. 45 CFR § 98.67(a) DHS did follow its internal policies and procedures in disbursing incentive payments. Providers submitted applications, were vetted through an internal process, and received payments based on eligibility criteria and Stars level requests. This structure complied with DHS’s established process and satisfied the requirements of §98.67(a). The regulation does not impose a requirement for retrospective receipts or cost documentation for incentive payments. 45 CFR § 98.67(c)(2) QRIS incentive payments were disbursed through traceable, documented transactions—each tied to a provider’s application, Stars level requested, and approved amount. These records are maintained in DHS’s internal systems. There was no requirement in the federal Notice of Award (NOA) to trace QRIS incentive funds to the recipient expenditure level 2 CFR § 200.303(a) DHS established pre-award internal controls, including a structured QRIS application process, eligibility screening, and fixed incentive tiers linked to Stars level requests. The Department maintained auditable records of participation and payment amounts. There was no requirement in the federal Notice of Award to trace these funds to the recipient expenditure level, as the child care providers were not subrecipients under 2 CFR § 200.1. Instead, they received non-reimbursement incentive payments tied to participation in a state-defined quality improvement activity. The internal control standard calls for “reasonable assurance,” which DHS satisfied through documented eligibility reviews, centralized approvals, and audit-ready payment tracking. Anticipated Completion Date N/A Responsible Contact Person Kayla Urtz
View Audit 367158 Questioned Costs: $1
Finding 1154701 (2023-100)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Questioned Costs Subrecipient Monitoring Eligibility § 200.303
Finding Number 2023-100 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 - LIHEAP Planned Corrective Action Detail eligibility data is not used to complete the Household Report. OKDHS uses system-generated summary reports and eligibility data to complete the Household Report. ...
Finding Number 2023-100 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 - LIHEAP Planned Corrective Action Detail eligibility data is not used to complete the Household Report. OKDHS uses system-generated summary reports and eligibility data to complete the Household Report. The reports are EN600R02, EN600R03, EN600R04, and EN601R. OKDHS provided SAI copies of these reports for both FFY 2022 and 2023 on January 15, 2025. An image of the email is attached below: Anticipated Completion Date N/A Responsible Contact Person Caleb Turner
View Audit 367158
Finding 1154698 (2023-032)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Questioned Costs Subrecipient Monitoring Reporting § 200.303
Finding Number 2023-032 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 - LIHEAP Planned Corrective Action The Oklahoma Department of Human Services will ensure data used to calculate LIHEAP Quarterly Performance Data and Management report is clearly documented regarding the ...
Finding Number 2023-032 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 - LIHEAP Planned Corrective Action The Oklahoma Department of Human Services will ensure data used to calculate LIHEAP Quarterly Performance Data and Management report is clearly documented regarding the data is being used, how it was calculated for this report, and ensure this documentation saved at the time the report is created. Anticipated Completion Date 4/30/2025 Responsible Contact Person Matthew Conley
View Audit 367158
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