The Oklahoma State Auditor and Inspector conducted the single audit of the State of Oklahoma. The Social Security Administration is responsible for resolving single audit findings related to its Disability Insurance program. The Department of Rehabilitation Services (DRS) is the Oklahoma Disability Determination Division’s (DDD) parent agency. Our objective is to report internal control weaknesses, noncompliance issues, and unallowable costs identified in the single audit to the SSA for resolution action.