FAC Explorer

Audit 14180

FY End
2021-06-30
Total Expended
$2.28M
Findings
8
Programs
7
Organization: Mayes County (OK)
Year: 2021 Accepted: 2024-01-29
Auditor: Oklahoma State Auditor

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10485 2021-007 Material Weakness - ABH
10486 2021-008 Material Weakness - ABH
10487 2021-007 Material Weakness - ABH
10488 2021-008 Material Weakness - ABH
586927 2021-007 Material Weakness - ABH
586928 2021-008 Material Weakness - ABH
586929 2021-007 Material Weakness - ABH
586930 2021-008 Material Weakness - ABH

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $280,648 - 0
12.106 Flood Control Projects $60,874 - 0
15.226 Payments in Lieu of Taxes $58,960 - 0
97.042 Emergency Management Performance Grants $20,000 - 0
21.019 Coronavirus Relief Fund $13,636 Yes 2
97.039 Hazard Mitigation Grant $3,508 - 0
16.607 Bulletproof Vest Partnership Program $1,804 - 0

Contacts

Name Title Type
LRVNADHJY5K4 Brittany True Howard Auditee
9188252426 Ricky Branch Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of Mayes County and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements on the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Mayes County has elected to not use the 10 percent de minimis cost rate allowed for by 2 CFR§ 200.414(f). The schedule of expenditures of federal awards includes the federal grant activity of Mayes County and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance.
Title: Indirect Cost Rate Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of Mayes County and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements on the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Mayes County has elected to not use the 10 percent de minimis cost rate allowed for by 2 CFR§ 200.414(f). Mayes County has elected to not use the 10 percent de minimis cost rate allowed for by 2 CFR§ 200.414(f).
Title: Eligible Expenditures Incurred in the Prior Fiscal Year Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of Mayes County and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements on the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Mayes County has elected to not use the 10 percent de minimis cost rate allowed for by 2 CFR§ 200.414(f). On March 27, 2020, the President of the United States signed the Coronavirus Relief Fund into law. Mayes County received $1,852,308 in federal relief funds. The County incurred $925,715 in eligible expenditures in the prior year ending June 30, 2020. These eligible expenditures were from March 1, 2020 through June 30, 2020 and accounted for in the County’s June 30, 2020 financial statements. Therefore, expenditures on the schedule of expenditures of federal awards for Assistance Listing Number (ALN) 21.019 – Coronavirus Relief Fund includes $925,715 in eligible expenditures incurred in the fiscal year ending June 30, 2020, and $926,593 in eligible expenditures that were incurred in the fiscal year ending June 30, 2021, totaling $1,852,308.

Finding Details

Finding 2021-007
Condition: County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed.
Finding 2021-008
Condition: During the process of documenting the County’s internal controls regarding federal disbursements, we noted that procedures have not been established to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance.
Finding 2021-007
Condition: County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed.
Finding 2021-008
Condition: During the process of documenting the County’s internal controls regarding federal disbursements, we noted that procedures have not been established to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance.
Finding 2021-007
Condition: County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed.
Finding 2021-008
Condition: During the process of documenting the County’s internal controls regarding federal disbursements, we noted that procedures have not been established to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance.
Finding 2021-007
Condition: County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed.
Finding 2021-008
Condition: During the process of documenting the County’s internal controls regarding federal disbursements, we noted that procedures have not been established to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance.