Current through Vol. 42, No. 1, September 16, 2024
(a) Each agency providing services funded
through the Oklahoma Department of Human Services (DHS) or the Oklahoma Health
Care Authority (OHCA), through Home and Community-Based Services (HCBS)
Waivers, to six or more service recipients implements an internal quality
assurance system. The system identifies and corrects obstacles to agency
compliance with rules governing its services or effectively addressing the
needs and preferences of service recipients. Implementation is assessed on the
basis of outcomes for service recipients and services.
(b) Provider agencies must have adequate
fiscal controls, including internal management controls, systems to ensure
accuracy and authorization of claims, and mechanisms to detect and resolve a
threat to solvency.
(1) A provider agency is
a corporation, partnership, association, or individual proprietorship that
contracts with DHS or OHCA, through HCBS Waivers, to provide residential,
employment, or in-home paraprofessional supports to service
recipients.
(2) Each provider
agency receiving $ 100,000 or more per fiscal year for the delivery of supports
funded through DHS or HCBS Waivers is required to conduct an independent
financial audit. When a financial audit is required:
(A) the audit is performed by a certified
public accountant:
(i) with a valid and
current permit to practice public accountancy in Oklahoma; and
(ii) approved by the Oklahoma Accountancy
Board to perform audits in accordance with Government Auditing
Standards;
(B) DHS
reserves the right to approve the selection of the auditor or examine the work
papers of the auditor; and
(C) the
provider agency submits two copies of the audited financial statements,
management letter, and plan to address all concerns noted by the auditor to the
DHS Office of Inspector General (OIG).
(i) The
audited financial statements are submitted within four months after the end of
the provider agency's fiscal year.
(ii) An extension of up to four months may be
authorized by DDS or OIG, following the provider agency's submission of a
request and explanation for delay.
(iii) No extension is granted to an agency
that has not submitted the previous year's audit.
(iv) Failure to submit the audited financial
statements may result in sanctions per Oklahoma Administrative Code (OAC)
340:100-3-27.2.
(3) Audited financial
statements are examined by DDS and OIG staff. Problems noted in either the
findings or substance of the audit may result in:
(A) acceptance of audited financial
statements;
(B) correspondence with
the provider agency or auditor to clarify and resolve issues in or with the
audited financial statements;
(C)
an administrative inquiry per OAC
340:100-3-27.1;
or
(D) sanctions per OAC
340:100-3-27.2.
Added at 19 Ok Reg
2948, eff 8-1-02 (emergency); Added at 20 Ok Reg 936, eff 6-1-03; Amended at 25
Ok Reg 986, eff 5-15-08; Amended at 29 Ok Reg 822, eff
7-1-12
