FAC Explorer

Audit 328383

FY End
2021-06-30
Total Expended
$1.70M
Findings
6
Programs
3
Organization: Pontotoc County (OK)
Year: 2021 Accepted: 2024-11-14
Auditor: State of Oklahoma Auditor & Inspector

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
507869 2021-001 Material Weakness - ABH
507870 2021-002 Material Weakness - ABH
507871 2021-003 - - AB
1084311 2021-001 Material Weakness - ABH
1084312 2021-002 Material Weakness - ABH
1084313 2021-003 - - AB

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $1.33M Yes 3
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $249,999 - 0
97.042 Emergency Management Performance Grants $16,537 - 0

Contacts

Name Title Type
JKN7QFHTWRG8 Paula Hall Auditee
5803320183 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 Pontotoc 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: Pontotoc County has elected to not use the 10 percent de minimis cost rate allowed by 2CFR section 200.414(f) The schedule of expenditures of federal awards includes the federal grant activity of Pontotoc 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 Pontotoc 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: Pontotoc County has elected to not use the 10 percent de minimis cost rate allowed by 2CFR section 200.414(f) Pontotoc County has elected to not use the 10 percent de minimis cost rate allowed by 2CFR section 200.414(f)

Finding Details

Finding 2021-001
Lack of County-Wide Controls Over Major Federal Program - Coronavirus Relief Fund
Finding 2021-002
Lack of Internal Controls Over Major Federal Program - Coronavirus Relief Fund
Finding 2021-003
Noncompliance Over Major Federal Program - Cornavirus Relief Fund - Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Finding 2021-001
Lack of County-Wide Controls Over Major Federal Program - Coronavirus Relief Fund
Finding 2021-002
Lack of Internal Controls Over Major Federal Program - Coronavirus Relief Fund
Finding 2021-003
Noncompliance Over Major Federal Program - Cornavirus Relief Fund - Activities Allowed or Unallowed and Allowable Costs/Cost Principles