COMMENT DUE DATE:
May 4, 2012
DATE:
April 23, 2012
Molly Green (405) 522-0541
Dena Thayer OIRP Programs Administrator (405) 521-4326
Pat McCracken OIRP (405) 522-1017
RE:
Non-APA WF 12-B
The proposed policy is Non-APA . This proposal is not subject to the Administrative Procedures Act
The proposed effective date is May 15, 2012.
OKDHS:2 ADMINISTRATIVE COMPONENTS
Subchapter 40. Executive
Part 2. Audit Oversight
OKDHS:2-40-21 through OKDHS:2-40-23 [AMENDED]
SUMMARY:
OKDHS:2-40-21 is amended to: (1) specify which audits are reviewed by the Audit Oversight Committee (AOC); (2) update the composition of the AOC and designate a committee chair; and (3) add clarifying language and remove unnecessary and outdated language.
OKDHS:2-40-22 is amended to: (1) update the responsibilities of division administrators when notified that the AOC is reviewing an audit associated with the division; and (2) add clarifying language and remove unnecessary and outdated language.
OKDHS:2-40-23 is amended to: (1) update the responsibilities of the AOC; and (2) add clarifying language and remove unnecessary and outdated language.
OKDHS SUBCHAPTER 40. EXECUTIVE
PART 2. AUDIT OVERSIGHT
OKDHS:2-40-21. The Audit Oversight Committee
Issued 12-8-92 Revised 5-15-12
(a) Purpose.The Audit Oversight Committee (AOC):is charged with reviewing certain audits having potential fiscal impact that occur within the Department of Human Services.The Committee monitors the implementation of audit recommendations to assure that proper corrective action, including the assignment of responsibilities, has taken place. The Committee assures that any reports to the Governor and legislative leaders as may be required by law and not otherwise assigned, are submitted timely.
(1) reviews certain audits having a potential impact to the Oklahoma Department of Human Services (OKDHS);
(2) monitors the implementation of audit recommendations; and
(3) submits reports to the Governor and Legislature as required by law.
(1)(b) Scope.Included in the Committee's scope of responsibilities are The AOC reviews:
(A)(1) Program program audits in which there are having material findings that could may have a fiscal impact;
(B)(2) Institutional institutional, vendor, or subrecipient audits conducted by the Department of Human Services OKDHS Office of Inspector General (OIG) and vendor or subrecipient audits conducted by or the State Auditor and Inspector which that disclose material findings including of:
(i)(A) questioned costs or overpayments in excess of $1,000, exceeding $5,000;
(ii)(B) insolvency,; or
(iii)(C) failure of the provider to correct areas of noncompliance; and
(C)(3) Special special audits conducted by the State Auditor and Inspector or the Department of Human Services Office of Inspector General OKDHS OIG at the request of the Governor or the Legislature.
(2)(c) Exclusions.Excluded from the Committee's scope of responsibilities are The AOC does not review:
(A)(1) Routine routine federal fiscal reviews;
(B)(2) "Single Audits" single audits conducted by the Office of State Auditor and Inspector; and
(C)(3) Routine routine internal audits with no material findings.
(b)(d) Committee Composition.The Audit Oversight committee includes the Associate Directors for Administration, Management Services and Client Advocacy. OKDHS chief administrative officer acts as chair of the AOC.The AOC is composed of the:
(1) chief administrative officer;
(2) chief coordinating officer;
(3) chief information officer; and
(4) chief operating officer.
OKDHS:2-40-22. Division responsibilities
Issued 12-8-92 Revised 5-15-12
Division Administrators are responsible for When notified that the Audit Oversight Committee (AOC) is reviewing an audit, division administrators must:
(1) Providing to the Committee within ten working days, written notification of any appropriate final fiscal audit [as defined in DHS:2-40-11(a)(1) and (2)] with a copy of the audit findings attached;
(2)(1) Preparing, within 30 days of final audit results, prepare a preliminary written report within 30 days of final audit results that includes.This report is to include:
(A) Written comments from the division indicating agreement or disagreement with the audit findings and recommendations; (with full explanation and documentation) on reported findings and recommendations including any legal basis for decision not agreeing with the audit; and
(B) explanation, legal basis, and documentation for any disagreement with the audit findings and recommendations; and
(B)(C) Planned planned corrective actions including projected dates for implementing and/or and achieving actions;
(3)(2) Identifying job assignments within their respective division in identify which employees can be held are responsible for audit responses;
(4)(3) Establishing establish division guidelines within the division to that ensure that adequate appropriate and timely audit responses are received from responsible parties and that methods are in place to ensure compliance;
(5)(4) Reviewing review audit response guidelines of the division at least annually and making modifications modify as needed;
(6)(5) Assuring that responsible inform employees are aware who are responsible for audit responses of the guidelines and their responsibilities relating to the audit process; and
(7)(6) Responding respond timely to directives or requests from the Commission for Human Services, Oklahoma Department of Human Services Director, or Audit Oversight Committee and AOC.
OKDHS:2-40-23. Audit Oversight Committee responsibilities
Issued 12-8-92 Revised 5-15-12
The When reviewing an audit, the Audit Oversight Committee is responsible for (AOC) must:
(1) Assuring assure that audit resolution activities are consistent with law, regulation, and agency Oklahoma Department of Human Services (OKDHS) policy;
(2) Approving the responsible division's plan for reasonable responses to review division preliminary reports and address any disagreement by the division with the audit findings and recommendations. Should disagreement occur, the matter is resolved by the Director;
(3) Determining if the division's proposed methods of monitoring findings and repayments determine if planned division corrective actions including projected dates for implementing and achieving actions are acceptable;
(4) Providing provide guidance and recommendations to the divisions as needed or requested;
(5) Receiving receive division corrective action plan status reports from the divisions and maintaining and maintain a complete record of actions taken on both monetary and non-monetary audit findings and recommendations;
(6) Determining determine when division corrective actions and audit response activities exceptions and recommendations have been addressed by the appropriate division administrator and no additional activity needs to occur is required;
(7) Providing reports report at least semi-annually to the OKDHS Director and the Commission for Human Services on the status of all appropriate final fiscal audits.Unresolved audit reports unresolved division corrective actions and audit response activities over six months old, or less if required by law, are to be reported to the Director giving reasons for the delay and a plan and timetable for resolution; and
(8) Providing provide a periodic analysis of all audit recommendations, resolutions, and corrective actions to determine trends and system-wide problems and participate in developing recommended solutions opportunities for improvement.
