FAC Explorer

Audit 304990

FY End
2021-06-30
Total Expended
$1.44M
Findings
6
Programs
7
Organization: Stephens County (OK)
Year: 2021 Accepted: 2024-04-30
Auditor: State of Oklahoma Auditor & Inspector

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
395057 2021-010 Material Weakness Yes ABH
395058 2021-012 Material Weakness - ABH
395059 2021-013 Material Weakness - ABH
971499 2021-010 Material Weakness Yes ABH
971500 2021-012 Material Weakness - ABH
971501 2021-013 Material Weakness - ABH

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $836,398 Yes 3
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $299,999 - 0
97.039 Hazard Mitigation Grant $175,281 - 0
97.042 Emergency Management Performance Grants $50,000 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $36,299 - 0
20.205 Highway Planning and Construction $20,134 - 0
15.226 Payments in Lieu of Taxes $17,451 - 0

Contacts

Name Title Type
RMEFTHNRKSX4 Jenny Moore Auditee
5802550977 John Brownell 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 Stephens 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. De Minimis Rate Used: N Rate Explanation: Stephens County has elected ot not us the 10 percent de minimis cost rate allowed by 2 CFR seciton 200.414(f). The schedule of expenditures of federal awards includes the federal grant activity of Stephens 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 Stephens 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. De Minimis Rate Used: N Rate Explanation: Stephens County has elected ot not us the 10 percent de minimis cost rate allowed by 2 CFR seciton 200.414(f). Stephens County has elected ot not us the 10 percent de minimis cost rate allowed by 2 CFR seciton 200.414(f).

Finding Details

Finding 2021-010
Finding 2021-010 - Lack of Internal Controls Over the Schedule of Expenditures of Federal Awards (SEFA) (Repeat Finding - 2019-010, 2020-010)
Finding 2021-012
Finding 2021-012 - Lack of Internal Controls Over Major Program - Coronavirus Relief Fund
Finding 2021-013
Finding 2021-013 - Lack of County-Wide Controls Over Major Federal Program - Coronavirus Relief Fund
Finding 2021-010
Finding 2021-010 - Lack of Internal Controls Over the Schedule of Expenditures of Federal Awards (SEFA) (Repeat Finding - 2019-010, 2020-010)
Finding 2021-012
Finding 2021-012 - Lack of Internal Controls Over Major Program - Coronavirus Relief Fund
Finding 2021-013
Finding 2021-013 - Lack of County-Wide Controls Over Major Federal Program - Coronavirus Relief Fund