FAC Explorer

Audit 303503

FY End
2023-06-30
Total Expended
$2.67M
Findings
2
Programs
3
Organization: Muskogee City-County Port Authority (OK)
Year: 2023 Accepted: 2024-04-15
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393181 2023-002 Material Weakness - I
969623 2023-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
20.933 National Infrastructure Investments $2.22M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $313,778 - 0
11.307 Economic Adjustment Assistance $137,862 - 0

Contacts

Name Title Type
J499GQK5CDY5 Kimbra Scott Auditee
9186827886 Vanessa Dutton Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the schedule are reported on the cash basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Authority does not draw for indirect administrative expenses and has not elected to use the 10% de minimus cost rate. Expenditures reported in the schedule are reported on the cash basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported in the schedule are reported on the cash basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Authority does not draw for indirect administrative expenses and has not elected to use the 10% de minimus cost rate. The Authority does not draw for indirect administrative expenses and has not elected to use the 10% de minimus cost rate.

Finding Details

Finding 2023-002
2023-002 U.S. Department of Transportation, National Infrastructure Investments: Better Utilizing Investments to Leverage Development (BUILD) Grant Assistance Listing Number 20.933 Procurement Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award the provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations and conditions of the federal award. Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Effective May 14, 2022, the non-Federal entity must ensure that all applicable programs comply with section 70914 of the Build America, Buy America (BABA) Act, including through incorporation of a Buy America preference in the terms and conditions of each award with an infrastructure project. Condition: The Port Authority’s formally documented policy pre-dates Uniform Guidance and does not include many of the necessary procurement provisions. Cause: The Port Authority does not have a policy in place under the most current regulations for the federal programs the Port Authority administrates. Effect: The Port Authority does not have a policy in place and is at risk for not being in accordance with federal regulations for the federal programs the Port Authority administrates. However, note that the Port Authority does use an engineering firm that appears to be following a policy that is up-to-date with federal regulations for this federal program. Questioned costs: None reported.Context: Procurement requirements were applicable to 1 vendor for this program in FY2023. The vendor appears to have bidding documents in accordance with federal regulations, including the BABA Act. Repeat Finding From Prior Year: No Recommendation: The policy should be updated to include all federal requirements for procurement and updated on a regular basis as those regulations change. Views of Responsible Officials: We agree with the finding
Finding 2023-002
2023-002 U.S. Department of Transportation, National Infrastructure Investments: Better Utilizing Investments to Leverage Development (BUILD) Grant Assistance Listing Number 20.933 Procurement Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award the provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations and conditions of the federal award. Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Effective May 14, 2022, the non-Federal entity must ensure that all applicable programs comply with section 70914 of the Build America, Buy America (BABA) Act, including through incorporation of a Buy America preference in the terms and conditions of each award with an infrastructure project. Condition: The Port Authority’s formally documented policy pre-dates Uniform Guidance and does not include many of the necessary procurement provisions. Cause: The Port Authority does not have a policy in place under the most current regulations for the federal programs the Port Authority administrates. Effect: The Port Authority does not have a policy in place and is at risk for not being in accordance with federal regulations for the federal programs the Port Authority administrates. However, note that the Port Authority does use an engineering firm that appears to be following a policy that is up-to-date with federal regulations for this federal program. Questioned costs: None reported.Context: Procurement requirements were applicable to 1 vendor for this program in FY2023. The vendor appears to have bidding documents in accordance with federal regulations, including the BABA Act. Repeat Finding From Prior Year: No Recommendation: The policy should be updated to include all federal requirements for procurement and updated on a regular basis as those regulations change. Views of Responsible Officials: We agree with the finding