The purpose of our audits is to provide an objective independent examination of cases, in order to increase the value and credibility of our policies and procedures. Audits identify trends to ensure quality casework, share best practices, reach identified goals, and provide targeted training.
Office Audits – Annual
January – September: Every office in the state is reviewed in the following program areas: case closure; establishment of orders; enforcement; medical; review and adjustment; intergovernmental; expedited and distribution of payments, as defined by the Code of Federal Regulations.
Auditors identify potential trends or issues that would prevent the state from passing the annual OCSS Federal Self-Assessment Audit. The auditor assigned to an office will complete the audit, conduct an exit conference, and report results to office management.
OCSS Federal Self-Assessment Audit
October – December: This audit mirrors the in-office audit. After the end of the Federal Fiscal Year (FFY) a random sample of no less than 1200 cases statewide is requested from our automated system. The sample is pulled from the case universe in the eight specified categories per 45 CFR 308. The sample is reviewed by all auditors, with specific area assignments to be completed. After the cases are reviewed, the resulting numbers are incorporated into the Office of Child Support Services (OCSS) annual report. This report is due at the end of March annually. The eight areas are: Case Closure; Establishment; Enforcement; Medical Enforcement; Intergovernmental; Review and Adjustment of TANF cases; Expedited at six months or one year; and Distributed.
OCSS Audit (aka OCSE-157)
Notification from OCSS in January – February: Date and type of Audit is announced (DRA or DRR). This is an annual audit completed by OCSS based in Dallas. This audit verifies the data, submitted quarterly, as a part of the performance measures requirements.
A Dear Colleague Letter (DCL) will be received after September 1st with instructions for uploading the OCSS-157 case details due January 31st. After the files are received, OCSS assigns a date for the audit.
There are two types of OCSS audit:
- DRA (Data Reliability Audit): OCSS staff reviews approximately 150 cases for compliance in several areas of the OCSE-157 report. As of 2022, these reviews are conducted virtually. Child Support Audit staff answer questions and provide additional information as needed. The OCSS auditor’s review may take several weeks.
- DRR (Data Reliability Review): This audit is a virtual review measuring compliance in two areas of data from the OCSE-157 report. This audit is a result of passing the DRA and performing well in the Self-Assessment.
IRS Onsite Audit and CAP (Corrective Action Plan)
Notification in January: Every three years the IRS sends a team to review computer security, offices, policy, and procedures. The following divisions are reviewed onsite: Adult and Family Services; Office of Management and Enterprise Services; the Oklahoma Tax Commission; and Child Support Services. Additionally, our contractors (CARE, CIC, ESC, etc.) are visited. After IRS staff completes the audit, Oklahoma receives a report summarizing the audit findings and a Corrective Action Plan (CAP) addressing the remediation of the findings.
February 28 and August 31: The CAP is a report that is submitted semi-annually until the next on-site audit. The report tracks progress in resolving the findings identified on the IRS audit.
Safeguard Security Report (SSR)
August 31: This is an IRS requirement to be submitted on the last day of August annually. The state reports its efforts in meeting all the requirements as defined by IRS Publication 1075.
IRS Internal Inspections
DHS District offices every 3 years; Contract offices, OMES and STO every 18 months: These audits are conducted onsite by Audit team members to verify the office is complying with the Publication 1075 requirements for protecting Federal Tax Information. This audit is separate from the annual audit of the District Office. The results are reported on the SSR every August.
Annual Federal Certification
April: CSS submits a Certification Statement for Federal Parent Locater Service. The document states that Child Support Services complies with OCSS security and privacy requirements for the FPLS. The document is reviewed and signed by the Agency Director, the Regulatory Compliance Officer and the Systems Security Official. Due April each year.
If you have questions, please contact OCSS Auditors. Additionally, there are many articles in CSQuest providing information on how to pass audit in the various functional areas.