COMMENT DUE DATE:
May 12, 2014
DATE:
April 30, 2014
Molly Green, Office of Inspector General (405) 521-2881
Dena Thayer, OIRP Programs Administrator (405) 521-4326
Nancy Kelly, OIRP Policy Specialist (405) 522-6703
RE:
Non-APA WF 14-E
The proposed policy is Non-APA . This proposal is not subject to the Administrative Procedures Act
The proposed effective date is June 1, 2014.
SUBJECT:CHAPTER 2. ADMINISTRATIVE COMPONENTS
Subchapter 40. Executive
DHS:2-40-21 through DHS:2-40-23 [AMENDED]
WF 14-E
SUMMARY:
DHS:2-40-21 is amended to update the composition of the Audit Oversight Committee by removing references to job positions eliminated by DHS and by adding job positions to compose the committee.
DHS:2-40-22 is amended to remove a reference to the Commission for Human Services and to update the agency acronym.
DHS:2-40-23 is amended to update the agency acronym.
CHAPTER 2. ADMINISTRATIVE COMPONENTS
SUBCHAPTER 40. EXECUTIVE
OKDHS:2-40-21. The Audit Oversight Committee
Revised 1-1-136-1-14
(a) Purpose.The Audit Oversight Committee (AOC):
(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.
(b) Scope.The AOC reviews:
(1) program audits having material findings that may have a fiscal impact;
(2) institutional, vendor, or sub-recipient audits conducted by the OKDHS Office of Inspector General (OIG) or the Office of State Auditor and Inspector that disclose material findings of:
(A) questioned costs or overpayments exceeding $5,000;
(B) insolvency; or
(C) failure of the provider to correct areas of noncompliance; and
(3) special audits conducted by the Office of State Auditor and Inspector or OKDHS OIG at the request of the Governor or the Legislature.
(c) Exclusions.The AOC does not review:
(1) routine federal fiscal reviews;
(2) single audits conducted by the Office of State Auditor and Inspector; and or
(3) routine internal audits with no material findings.
(d) Committee Composition.The OKDHS chief administrative officer acts AOC designates one member to act as chair of the AOC. committee and notifies the OIG internal audit director of this designation.The AOC is composed of the chief:
(1) administrative officer finance and administration director;
(2) coordinating officer community living and support services director; and
(3) operating officer chief of staff.
OKDHS:2-40-22. Division responsibilities
Revised 5-15-126-1-14
When notified that the Audit Oversight Committee (AOC) is reviewing an audit, division administrators directors must:
(1) prepare a preliminary written report within 30 calendar days of the final audit results that includes:
(A) comments indicating agreement or disagreement with the audit findings and recommendations;
(B) explanation, legal basis, and documentation for any disagreement with the audit findings and recommendations; and
(C) planned corrective actions, including projected dates for implementing and achieving actions;
(2) identify which employees are responsible for audit responses;
(3) establish division guidelines that ensure appropriate and timely audit responses;
(4) review audit response guidelines at least annually and modify as needed;
(5) inform employees who are responsible for audit responses of the guidelines; and
(6) respond timely to directives or requests from the Commission for Human Services, Oklahoma Department of Human Services Director of Human Services, and the AOC.
OKDHS:2-40-23. Audit Oversight Committee responsibilities
Revised 5-15-126-1-14
When reviewing an audit, the Audit Oversight Committee (AOC) must:
(1) assure that audit resolution activities are consistent with law, regulation, and Oklahoma Department of Human Services (OKDHS) policy;
(2) review division preliminary reports prepared by division directors per DHS:2-40-22 and address any disagreement by the division with the audit findings and recommendations;
(3) determine if planned division corrective actions, including projected dates for implementing and achieving actions, are acceptable;
(4) provide guidance and recommendations to division as needed or requested;
(5) receive division corrective action plan status reports and maintain a complete record of actions taken on both monetary and non-monetary audit findings and recommendations;
(6) determine when division corrective actions and audit response activities have been addressed by the appropriate division administrator director and no additional activity is required;
(7) report at least semi-annually to the OKDHS Director of Human Services on the status of all unresolved division corrective actions and audit response activities over six months old, or less, if when required by law; and
(8) provide a periodic analysis of all audit recommendations, resolutions, and corrective actions to determine trends and opportunities for improvement.
