Corrective Action Plans

Finding 1154698 (2023-032)

Material Weakness 2023

OK

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 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

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Finding 1154686 (2023-107)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding Number 2023-107 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 - TANF Planned Corrective Action The new Current system used by AFS automatically sends TANF cases to staff to ensure reviews are completed timely. Current also sends reporting to Supervisors including ca...

Finding Number 2023-107 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 - TANF Planned Corrective Action The new Current system used by AFS automatically sends TANF cases to staff to ensure reviews are completed timely. Current also sends reporting to Supervisors including cases that are not completed timely so appropriate action can be taken. Anticipated Completion Date 11/06/2024 Responsible Contact Person Rhonda Archer

View Audit 367158 Questioned Costs: $1

Finding 1154685 (2023-082)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Questioned Costs Matching / Level of Effort / Earmarking

Finding Number 2023-082 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action The worksheet for Cost Pool 612 was supplied to SAI which has child level eligibility on each invoice to determine the allocation basis of the OCS contracts. The eligibili...

Finding Number 2023-082 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action The worksheet for Cost Pool 612 was supplied to SAI which has child level eligibility on each invoice to determine the allocation basis of the OCS contracts. The eligibility is done in accordance with the Oklahoma TANF plan which states: Services that are designed to promote and allow children to be cared for in their own home or the homes of relatives; as well as provide emergency assistance. Children receiving TANF, SNAP, Childcare or Sooner Care benefits at the timeof service enrollment are automatically deemed eligible for this category. Services provided include but are not limited to in-home parenting, household management, budgeting. The worksheet clearly shows the children that are eligible for the other services which makes the children eligible for TANF. Anticipated Completion Date N/A Responsible Contact Person Kevin Haddock

View Audit 367158 Questioned Costs: $1

Finding 1154684 (2023-081)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Special Tests & Provisions Internal Control / Segregation of Duties

Finding Number 2023-081 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action Current cases were being sent directly to the coaches during this time period and workers did not receive them in a timely manner. TANF workday is now held every two weeks...

Finding Number 2023-081 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action Current cases were being sent directly to the coaches during this time period and workers did not receive them in a timely manner. TANF workday is now held every two weeks to ensure all employees stay current on TANF work lines and case management. Workers must complete a log and submit it to their supervisor for review. Anticipated Completion Date 03/25/2025 Responsible Contact Person Rhonda Archer

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Finding 1154683 (2023-080)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Eligibility Special Tests & Provisions

Finding Number 2023-080 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action Steps were added to OnBase that require the worker to pull up ACES and click to add to the document to the OnBase file. Supervisors are now performing spot checks and case...

Finding Number 2023-080 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action Steps were added to OnBase that require the worker to pull up ACES and click to add to the document to the OnBase file. Supervisors are now performing spot checks and case reviews to ensure documentation is properly performed and included in the case files. Anticipated Completion Date 03/29/2025 Responsible Contact Person Rhonda Archer

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Finding 1154682 (2023-079)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Finding Number 2023-079 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action The new Current system used by AFS automatically sends TANF cases to staff to ensure reviews are completed timely. Current also sends reporting to Supervisors including ca...

Finding Number 2023-079 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action The new Current system used by AFS automatically sends TANF cases to staff to ensure reviews are completed timely. Current also sends reporting to Supervisors including cases that are not completed timely so appropriate action can be taken. Anticipated Completion Date 11/06/2024 Responsible Contact Person Rhonda Archer

View Audit 367158 Questioned Costs: $1

Finding 1154681 (2023-078)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

Finding Number 2023-078 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action As of 9/30/2023, changes were made to the CST750 Cost Allocation Report to capture the 34X expenditures that are the source of the data noted in the finding. This automate...

Finding Number 2023-078 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action As of 9/30/2023, changes were made to the CST750 Cost Allocation Report to capture the 34X expenditures that are the source of the data noted in the finding. This automated report allows both the report preparer and reviewer to validate that the information on the lines in question is complete and accurate going forward. A revision was made to the ACF 196R report on 3/31/25 to correct the errors noted above. Anticipated Completion Date 9/30/2023 Responsible Contact Person Kevin Haddock

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Finding 1154680 (2023-077)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Eligibility Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding Number 2023-077 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action The person that was contacted didn’t respond as she was no longer with the agency. Jeff Rosebeary or Jennifer McSparrin research incidents and verify the validity of the i...

Finding Number 2023-077 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action The person that was contacted didn’t respond as she was no longer with the agency. Jeff Rosebeary or Jennifer McSparrin research incidents and verify the validity of the information with OMES and the IRS data. Our data and technology are handled by a separate agency that manages the majority of all the information technology for all state agencies. Exchange Data feeds from Federal Partners are digested into the system and access is limited by specific user profiles, based upon role, and controlled by username and password. Password is changed per Federal requirements, meeting the strictest criteria of the various agencies. I have supplied the supporting documentation that I think meets the request, but if this does not satisfy the finding, please contact us and we will try to clarify further so that we understand what is needed. Anticipated Completion Date N/A Responsible Contact Person Jeff Rosebeary and Jennifer McSparrin

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Finding 1154679 (2023-075)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding Number 2023-075 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action We have a comprehensive series of SharePoint pages dedicated to the preparation and documentation of this report. It is likely that the request was not directed to the app...

Finding Number 2023-075 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action We have a comprehensive series of SharePoint pages dedicated to the preparation and documentation of this report. It is likely that the request was not directed to the appropriate person or group, as this information has been and remains readily available. Additionally, case data is compared to IMS through automated processes, including various data scrapes and queries in Access that analyze file data against AllData. While cases are not manually reviewed in IMS, the data comparison in Access allows for a thorough analysis of all cases, rather than a limited manual review. Furthermore, the data in AllData originates from the same source as IMS (DB2), ensuring consistency and accuracy. Additional documents are attached to this email further documenting the process. Anticipated Completion Date N/A Responsible Contact Person Rhonda Archer

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Finding 1154678 (2023-073)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Questioned Costs Matching / Level of Effort / Earmarking

Finding Number 2023-073 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action The OKDHS concurs that an error was made on the MOE calculation. We will add review procedures to ensure this complex calculation is correct prior to submission of the rep...

Finding Number 2023-073 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action The OKDHS concurs that an error was made on the MOE calculation. We will add review procedures to ensure this complex calculation is correct prior to submission of the report going forward. The error noted by the auditor will be corrected in the March 2025 TANF reconciliation process. Anticipated Completion Date May, 2025 Responsible Contact Person Kevin Haddock

View Audit 367158 Questioned Costs: $1

Finding 1154677 (2023-072)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Eligibility Special Tests & Provisions

Finding Number 2023-072 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 - TANF Planned Corrective Action The Oklahoma Department of Human Services uses a Vendor to perform these tasks. The vendor is the actual recipient of the data transmissions from the SSA, and is contracte...

Finding Number 2023-072 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 - TANF Planned Corrective Action The Oklahoma Department of Human Services uses a Vendor to perform these tasks. The vendor is the actual recipient of the data transmissions from the SSA, and is contracted with the SSA to monitor. The vendor maintains an audit log of these transactions as well as any discrepancies. Unfortunately, the developer who normally does these for us retired. OKDHS will request a log and history of all jobs to ensure compliance. Going forward we will require the vendor to supply OKDHS with a monthly report. OKDHS has not had any discrepancies reported to us that weren't explained and remediated. Anticipated Completion Date 4/30/2025 Responsible Contact Person Jeff Rosebeary

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Finding 1154676 (2023-068)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Eligibility Special Tests & Provisions Subrecipient Monitoring

Finding Number 2023-068 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action Oklahoma Human Services recognizes the ongoing challenges and is committed to addressing them through both manual interventions and systematic improvements. We are activel...

Finding Number 2023-068 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action Oklahoma Human Services recognizes the ongoing challenges and is committed to addressing them through both manual interventions and systematic improvements. We are actively working with our IT department to resolve system issues that prevent automatic loading of workflows and anticipate these corrections will greatly reduce the manual workload and potential for errors. 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

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Finding 1154675 (2023-060)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Matching / Level of Effort / Earmarking

Finding Number 2023-060 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action Additional preparation and review procedures will be put in place to ensure only TANF eligible clients are included in the population for the MOE calculations. Anticipated...

Finding Number 2023-060 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action Additional preparation and review procedures will be put in place to ensure only TANF eligible clients are included in the population for the MOE calculations. Anticipated Completion Date June, 2025 Responsible Contact Person Ronda Archer

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Finding 1154674 (2023-055)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Eligibility Reporting

Finding Number 2023-055 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 -TANF Planned Corrective Action It was determined that the incorrect number was entered into the report due to a typographical error. The correct value should have been 12, but 23 was mistakenly recorded....

Finding Number 2023-055 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 -TANF Planned Corrective Action It was determined that the incorrect number was entered into the report due to a typographical error. The correct value should have been 12, but 23 was mistakenly recorded. Additional second party review procedures will be implemented to ensure accuracy prior to submission. Anticipated Completion Date 03/28/2025 Responsible Contact Person Rhonda Archer

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Finding 1154673 (2023-054)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Questioned Costs Eligibility

Finding Number 2023-054 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action With the addition of Current, everything uploaded into OnBase triggers a task. Program staff approve or deny extension requests and upload the documents to OnBase which ge...

Finding Number 2023-054 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action With the addition of Current, everything uploaded into OnBase triggers a task. Program staff approve or deny extension requests and upload the documents to OnBase which generates a task for the field staff. The field staff processes the extension request by adding the ET&E line and documenting it to the case notes. Anticipated Completion Date 04/04/2025 Responsible Contact Person Rhonda Archer

View Audit 367158 Questioned Costs: $1

Finding 1154672 (2023-029)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Special Tests & Provisions Internal Control / Segregation of Duties

Finding Number 2023-029 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action During the period covered by this audit, we experienced significant delays in certifications due to the statewide TANF restructuring and the lingering impact of COVID. To ...

Finding Number 2023-029 Subject Heading (Financial) or AL no. and program name (Federal) 93.558 – TANF Planned Corrective Action During the period covered by this audit, we experienced significant delays in certifications due to the statewide TANF restructuring and the lingering impact of COVID. To address this, we implemented a process of sending an ADM-92 form to clients every two weeks. We also request timesheets or any good cause documentation the individual may have for the time period. The supporting documents are uploaded to OnBase as received. Anticipated Completion Date On Going Responsible Contact Person Rhonda Archer

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Finding 1154639 (2023-213)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Questioned Costs Subrecipient Monitoring Cash Management § 200.430

Finding Number 2023-213 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action 1. Implementation of Time Distribution Record (TDR) Procedures: OSDE has adopted the Time Distribution Records (TDR)...

Finding Number 2023-213 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action 1. Implementation of Time Distribution Record (TDR) Procedures: OSDE has adopted the Time Distribution Records (TDR) procedures as outlined in the ESEA Consolidated Monitoring Toolkit and the "Time Distribution Records" presentation provided to districts on October 3, 2023 . These documents establish that all employees whose salaries are funded by federal programs must document their time and effort based on actual work performed, not budget estimates. 2. Required Documentation from Subrecipients: Going forward, LEAs will be required to submit certified time and effort records using the templates provided in the ESEA Resource Toolkit (June 2024) . These forms are designed to ensure: o Records are maintained for employees working on a single or multiple cost objectives. o Monthly or semi-annual certifications, depending on the funding structure, are completed by employees and supervisors. o Reconciliations are conducted to adjust salary allocations if actual time varies from budget estimates. 3. Training and Technical Assistance: OSDE's Office of Title Services will conduct training sessions and provide technical assistance to LEAs to ensure proper understanding and implementation of the TDR process. OSDE will also establish a central repository to track and audit submitted TDRs. 4. Monitoring and Compliance Checks: A risk-based monitoring system will be implemented to conduct periodic reviews of LEA payroll reimbursements. During desk reviews and on-site monitoring, OSDE will verify that certified time and effort records support all payroll expenditures submitted for reimbursement. 5. Policy Revision and Dissemination: OSDE will revise its federal programs procedures manual to formally include the updated TDR requirements. This policy will be shared with all LEAs and included in routine programmatic updates. These steps demonstrate OSDE’s commitment to compliance and accountability. We believe that the implementation of the certified time and effort process will provide sufficient assurance that payroll reimbursements are accurate, allowable, and appropriately allocated under Assistance Listing Number 93.323. Anticipated Completion Date 6/30/2025 Responsible Contact Person Kellie Carter, Program Manager, School Health Services

View Audit 367158 Questioned Costs: $1

Finding 1154638 (2023-212)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Questioned Costs Subrecipient Monitoring § 200.303 § 200.332

Finding Number 2023-212 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action The Oklahoma State Department of Education (OSDE) is committed to strengthening its subgrant management processes in...

Finding Number 2023-212 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action The Oklahoma State Department of Education (OSDE) is committed to strengthening its subgrant management processes in response to the audit findings. To address the identified issues, OSDE will implement a more robust and clearly defined application procedure for Local Education Agencies (LEAs) applying for subgrants. This will include standardized guidance and documentation requirements to ensure consistency and transparency. In addition, OSDE will establish comprehensive procedures to conduct risk assessments of individual LEAs prior to awarding subgrants. These procedures will detail specific steps for identifying and addressing noncompliance, ensuring that higher-risk LEAs receive the appropriate level of oversight and support. To further improve the integrity of the reimbursement process, OSDE will provide regular training sessions and technical assistance to LEAs. These sessions will emphasize the importance of submitting complete and accurate documentation to support reimbursement claims. OSDE will also collaborate with our vendor, MTW, to ensure that LEAs can efficiently upload required documentation through the Grants Management System (GMS). Finally, OSDE will conduct targeted training for internal reviewers to ensure they are well-versed in identifying allowable versus unallowable expenditures and understand the documentation requirements associated with each type of expense. This will help promote consistency and compliance in the review and approval of claims. Anticipated Completion Date 6/30/2025 Responsible Contact Person Shawn Richmond, Comptroller

View Audit 367158 Questioned Costs: $1

Finding 1154637 (2023-211)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303 § 200.510

Finding Number 2023-211 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action Action planned/taken in response to finding: For the year ending June 30, 2024 OSDE implemented a robust reconciliat...

Finding Number 2023-211 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action Action planned/taken in response to finding: For the year ending June 30, 2024 OSDE implemented a robust reconciliation process over the SEFA. With the new process, all federal expenditures and drawdowns reported on the SEFA / Schedule Z are reconciled to expenditure transactions and drawdown detail from the Statewide Accounting Software (PeopleSoft). The new process will ensure the SEFA / Schedule Z is appropriately supported by individual transactions and sufficient review is performed. The reconciliation is prepared by an OSDE contractor and reviewed and approved by the Comptroller before finalizing. Anticipated Completion Date 6/30/2024 Responsible Contact Person Shawn Richmond, Comptroller

View Audit 367158 Questioned Costs: $1

Finding 1154636 (2023-209)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

Finding Number 2023-209 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action The flagged contract and incorporated section were negotiated by OSDH's prior leadership at that time (May- June 202...

Finding Number 2023-209 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action The flagged contract and incorporated section were negotiated by OSDH's prior leadership at that time (May- June 2021). After a leadership change in October 2021, Commissioner Reed promptly terminated the contract - well before any such flagged services were engaged in or provided by the contractor. To OSDH's knowledge, it did not pay for any such services. Current OSDH leadership and Legal work diligently during the contract review process to ensure that unallowable activities are not included in vendor contracts. Anticipated Completion Date 6/30/24 Responsible Contact Person Stefan Von Dollen, Interim CFO

View Audit 367158 Questioned Costs: $1

Finding 1154635 (2023-207)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Questioned Costs Reporting § 200.510

Finding Number 2023-207 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action The overstatement of expenditures on the SEFA is due to incorrect amounts being included on the report due to using ...

Finding Number 2023-207 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action The overstatement of expenditures on the SEFA is due to incorrect amounts being included on the report due to using incorrect PeopleSoft queries and a lack of proper staff training. As stated in the finding, transactions related to expenditures and draws on the grant are reported in incorrect accounting periods; this is due to general ledger entries not using a budget reference code causing an under/over statement of expenditures and revenues. To mitigate this issue going forward, management has established a cash report in Hyperion which is currently being used by the Accounting area to ensure grant draws are accurate. To ensure transactions are recorded in the correct accounting period, management is working to create a policy and procedure to ensure a budget reference code is used on all general ledger transactions. The budget reference code will also be added to the Hyperion cash report to ensure transactions are reported in the proper accounting period. Management is also actively seeking formal training opportunities for accounting staff related to the proper procedures for completing all ACFR schedules. Anticipated Completion Date 6/30/24 Responsible Contact Person Stefan Von Dollen, Interim CFO

View Audit 367158 Questioned Costs: $1

Finding 1154634 (2023-204)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Allowable Costs / Cost Principles

Finding Number 2023-204 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action Management agrees with this finding and recognized these issues in early 2023, and as a result, has already implemen...

Finding Number 2023-204 Subject Heading (Financial) or AL no. and program name (Federal) 93.323: Epidemiology and Laboratory Capacity for Infectious Diseases Planned Corrective Action Management agrees with this finding and recognized these issues in early 2023, and as a result, has already implemented the following control changes in 2023: 5. Simplified the COA from 1.5M to 500 options to limit employees coding incorrectly. 6. Locked down access where possible. 7. Continuing to emphasize supervisor review. 8. July 2023 Payroll began providing a weekly payroll spreadsheet on a Teams Page (POC chat) for all agency Points of Contacts. Management is also currently working to create a report in Hyperion to reconcile booked (Budgeted) payroll recorded on the general ledger to the validated (Actual) payroll as coded by OSDH employees. This will identify variances between the two, by program area, to allow an adjusting entry to be made to true up the general ledger to reflect the actual recorded time and effort. The expected completion date for this is 6/30/25. Anticipated Completion Date 6/30/25 Responsible Contact Person Stefan Von Dollen, Interim CFO

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Finding 1154597 (2023-208)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Questioned Costs Allowable Costs / Cost Principles § 200.403

Finding Number 2023-208 Subject Heading (Financial) or AL no. and program name (Federal) 93.268: Immunizations Cooperative Agreements Planned Corrective Action The flagged contract and incorporated section were negotiated by OSDH's prior leadership at that time (May- June 2021). After a leadership c...

Finding Number 2023-208 Subject Heading (Financial) or AL no. and program name (Federal) 93.268: Immunizations Cooperative Agreements Planned Corrective Action The flagged contract and incorporated section were negotiated by OSDH's prior leadership at that time (May- June 2021). After a leadership change in October 2021, Commissioner Reed promptly terminated the contract - well before any such flagged services were engaged in or provided by the contractor. To OSDH's knowledge, it did not pay for any such services. Current OSDH leadership and Legal work diligently during the contract review process to ensure that unallowable activities are not included in vendor contracts. Anticipated Completion Date 6/30/24 Responsible Contact Person Stefan Von Dollen, Interim CFO

View Audit 367158 Questioned Costs: $1

Finding 1154596 (2023-206)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Reporting § 200.510

Finding Number 2023-206 Subject Heading (Financial) or AL no. and program name (Federal) 93.268: Immunizations Cooperative Agreements Planned Corrective Action The overstatement of expenditures on the SEFA is due to incorrect amounts being included on the report due to using incorrect PeopleSoft que...

Finding Number 2023-206 Subject Heading (Financial) or AL no. and program name (Federal) 93.268: Immunizations Cooperative Agreements Planned Corrective Action The overstatement of expenditures on the SEFA is due to incorrect amounts being included on the report due to using incorrect PeopleSoft queries and a lack of proper staff training. As stated in the finding, transactions related to expenditures and draws on the grant are reported in incorrect accounting periods; this is due to general ledger entries not using a budget reference code causing an under/over statement of expenditures and revenues. To mitigate this issue going forward, management has established a cash report in Hyperion which is currently being used by the Accounting area to ensure grant draws are accurate. To ensure transactions are recorded in the correct accounting period, management is working to create a policy and procedure to ensure a budget reference code is used on all general ledger transactions. The budget reference code will also be added to the Hyperion cash report to ensure transactions are reported in the proper accounting period. Management is also actively seeking formal training opportunities for accounting staff related to the proper procedures for completing all ACFR schedules. Anticipated Completion Date 6/30/24 Responsible Contact Person Stefan Von Dollen, Interim CFO

View Audit 367158

Finding 1154595 (2023-205)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Special Tests & Provisions Eligibility Equipment & Real Property Management

Finding Number 2023-205 Subject Heading (Financial) or AL no. and program name (Federal) 93.268: Immunizations Cooperative Agreements Planned Corrective Action OSDH management will work with the appropriate area to provide guidance on document preparation and retention going forward. Based on discus...

Finding Number 2023-205 Subject Heading (Financial) or AL no. and program name (Federal) 93.268: Immunizations Cooperative Agreements Planned Corrective Action OSDH management will work with the appropriate area to provide guidance on document preparation and retention going forward. Based on discussion with the program area management, while the finding states that documentation was not stored in a centralized area and could not be provided during the auditor’s field work, management has indicated the documentation is being stored either in the Qualtrics or the OSIIS systems. Currently, OSDH leadership is working to centralize the administrative functions from the program areas to the GMO area of Finance. This will include a compliance unit within GMO to ensure that all necessary documentation is centralized and that OSDH program areas are audit ready. Anticipated Completion Date 12/31/25 Responsible Contact Person Stefan Von Dollen, Interim CFO

View Audit 367158

Corrective Action Plans

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