FAC Explorer

Audit 3224

FY End
2022-06-30
Total Expended
$6.35M
Findings
6
Programs
12
Organization: Canadian County (OK)
Year: 2022 Accepted: 2023-11-15
Auditor: Oklahoma State Auditor

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1853 2022-010 Material Weakness - ABHIL
1854 2022-012 Material Weakness - ABHIL
1855 2022-015 Material Weakness - L
578295 2022-010 Material Weakness - ABHIL
578296 2022-012 Material Weakness - ABHIL
578297 2022-015 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.09M Yes 3
16.548 Title V_delinquency Prevention Program $93,566 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $50,459 - 0
97.042 Emergency Management Performance Grants $29,879 - 0
10.555 National School Lunch Program $25,973 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,834 - 0
10.553 School Breakfast Program $11,183 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,954 - 0
16.922 Equitable Sharing Program $8,882 - 0
21.016 Equitable Sharing $8,193 - 0
93.558 Temporary Assistance for Needy Families $4,934 - 0
15.226 Payments in Lieu of Taxes $476 - 0

Contacts

Name Title Type
N5EEY1RMU6N7 Sherry Murray Auditee
4052956134 Ricky Branch Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The schedule of expenditures of federal awards includesE FEDERAL GRANTY ACTIVITY OF Canadian 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: Canadian 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 Canadian 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 includesE FEDERAL GRANTY ACTIVITY OF Canadian 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: Canadian County has elected to not use the 10 percent de minimis cost rate allowed for by 2 CFR§ 200.414(f). Canadian County has elected to not use the 10 percent de minimis cost rate allowed for by 2 CFR§ 200.414(f).

Finding Details

Finding 2022-010
Condition: County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication,and Monitoring have not been designed.
Finding 2022-012
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; Period of Performance, Procurement and Suspension and Debarment, and Reporting.
Finding 2022-015
Condition: During our audit, we noted the following: • The County did not file the Interim Report, which was due by August 21, 2021 or within 60 days after receipt of funding. The County received their funding on September 13, 2021. • The County made payments to an outside vendor for the purchase of a capital asset. The transaction was incorrectly reported as an expenditure to the Canadian County Health Department. Further, the Canadian County Health Department was incorrectly reported as a Subrecipient /Beneficiary. • The County incorrectly reported a vendor, the grant administrator, as a Subrecipient/Beneficiary.
Finding 2022-010
Condition: County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication,and Monitoring have not been designed.
Finding 2022-012
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; Period of Performance, Procurement and Suspension and Debarment, and Reporting.
Finding 2022-015
Condition: During our audit, we noted the following: • The County did not file the Interim Report, which was due by August 21, 2021 or within 60 days after receipt of funding. The County received their funding on September 13, 2021. • The County made payments to an outside vendor for the purchase of a capital asset. The transaction was incorrectly reported as an expenditure to the Canadian County Health Department. Further, the Canadian County Health Department was incorrectly reported as a Subrecipient /Beneficiary. • The County incorrectly reported a vendor, the grant administrator, as a Subrecipient/Beneficiary.