(a) Contractors providing Child Welfare (CW) services have adequate fiscal controls, including internal management control systems to ensure the accuracy and supporting documentation of claims and mechanisms to detect and resolve threat(s) to solvency.

• (1) Each provider, excluding individuals, filing billings of $50,000 or more per fiscal year for the delivery of CW services completes an independent audit which complies with generally accepted governmental auditing procedures.
• (2) The audit is performed by a Certified Public Accountant who has a valid and current permit to practice public accountancy in the state of Oklahoma and who has been approved by the Oklahoma Accountancy Board to perform audits according to generally accepted standards.
• (3) The Department reserves the right to approve the selection of the auditor or to examine the work papers of the auditor.
• (4) The provider mails three copies of the audit, management letter, and plans to address all concerns to the DHS Office of the Inspector General within 90 days of the conclusion of the provider’s fiscal year.
• (5) Audit reports are examined by the staff of the Inspector General and DCFS and may result in:
  • (A) acceptance of the audit;
  • (B) correspondence with the agency or auditor to clarify and resolve issues in or with the audit;
  • (C) initiation of an administrative inquiry as described in OAC 340:75-18-9; or
  • (D) imposition of sanctions including those described at OAC 340:75-18-8(p).