Audit 358159

FY End
2023-06-30
Total Expended
$10.94M
Findings
20
Programs
4
Organization: City of Tishomingo, Oklahoma (OK)
Year: 2023 Accepted: 2025-06-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
563996 2023-005 Material Weakness Yes L
563997 2023-005 Material Weakness Yes L
563998 2023-005 Material Weakness Yes L
563999 2023-005 Material Weakness Yes L
564000 2023-005 Material Weakness Yes L
564001 2023-005 Material Weakness Yes L
564002 2023-005 Material Weakness Yes L
564003 2023-006 Significant Deficiency - L
564004 2023-006 Significant Deficiency - L
564005 2023-006 Significant Deficiency - L
1140438 2023-005 Material Weakness Yes L
1140439 2023-005 Material Weakness Yes L
1140440 2023-005 Material Weakness Yes L
1140441 2023-005 Material Weakness Yes L
1140442 2023-005 Material Weakness Yes L
1140443 2023-005 Material Weakness Yes L
1140444 2023-005 Material Weakness Yes L
1140445 2023-006 Significant Deficiency - L
1140446 2023-006 Significant Deficiency - L
1140447 2023-006 Significant Deficiency - L

Contacts

Name Title Type
ZF9GA9A7Y8S4 Leonna Moore Auditee
5803712369 Andy Cromer Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the City of Tishomingo, Oklahoma (the "City") under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10 percent de minimis indirect cost as covered in 2CFR 200.414.

Finding Details

The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance requires the City to prepare a schedule of expenditures of federal awards (SEFA) for the period. The SEFA should include each federal program's assistance listing number and the total federal awards expended for that assistance listing number. The original SEFA incorrectly omitted a federal loan awarded by the U.S. Department of Agriculture totaling approximately $7.1 million. Additionally, approximately $655,000 of funding was misclassified as to granting award and an additional $675,000 was incorrectly included on the SEFA when those funds were not considered federal and should have been excluded. We recommend that the City perform a thorough review of its SEFA to verify it includes all federal expenditures of grant programs. Further, attention should be given to funding received by local Indian tribes to determine if those proceeds are federal in nature.
The Uniform Guidance requires the City to prepare a schedule of expenditures of federal awards (SEFA) for the period. The SEFA should include each federal program's assistance listing number and the total federal awards expended for that assistance listing number. The original SEFA incorrectly omitted a federal loan awarded by the U.S. Department of Agriculture totaling approximately $7.1 million. Additionally, approximately $655,000 of funding was misclassified as to granting award and an additional $675,000 was incorrectly included on the SEFA when those funds were not considered federal and should have been excluded. We recommend that the City perform a thorough review of its SEFA to verify it includes all federal expenditures of grant programs. Further, attention should be given to funding received by local Indian tribes to determine if those proceeds are federal in nature.
The Uniform Guidance requires the City to prepare a schedule of expenditures of federal awards (SEFA) for the period. The SEFA should include each federal program's assistance listing number and the total federal awards expended for that assistance listing number. The original SEFA incorrectly omitted a federal loan awarded by the U.S. Department of Agriculture totaling approximately $7.1 million. Additionally, approximately $655,000 of funding was misclassified as to granting award and an additional $675,000 was incorrectly included on the SEFA when those funds were not considered federal and should have been excluded. We recommend that the City perform a thorough review of its SEFA to verify it includes all federal expenditures of grant programs. Further, attention should be given to funding received by local Indian tribes to determine if those proceeds are federal in nature.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance requires the City to prepare a schedule of expenditures of federal awards (SEFA) for the period. The SEFA should include each federal program's assistance listing number and the total federal awards expended for that assistance listing number. The original SEFA incorrectly omitted a federal loan awarded by the U.S. Department of Agriculture totaling approximately $7.1 million. Additionally, approximately $655,000 of funding was misclassified as to granting award and an additional $675,000 was incorrectly included on the SEFA when those funds were not considered federal and should have been excluded. We recommend that the City perform a thorough review of its SEFA to verify it includes all federal expenditures of grant programs. Further, attention should be given to funding received by local Indian tribes to determine if those proceeds are federal in nature.
The Uniform Guidance requires the City to prepare a schedule of expenditures of federal awards (SEFA) for the period. The SEFA should include each federal program's assistance listing number and the total federal awards expended for that assistance listing number. The original SEFA incorrectly omitted a federal loan awarded by the U.S. Department of Agriculture totaling approximately $7.1 million. Additionally, approximately $655,000 of funding was misclassified as to granting award and an additional $675,000 was incorrectly included on the SEFA when those funds were not considered federal and should have been excluded. We recommend that the City perform a thorough review of its SEFA to verify it includes all federal expenditures of grant programs. Further, attention should be given to funding received by local Indian tribes to determine if those proceeds are federal in nature.
The Uniform Guidance requires the City to prepare a schedule of expenditures of federal awards (SEFA) for the period. The SEFA should include each federal program's assistance listing number and the total federal awards expended for that assistance listing number. The original SEFA incorrectly omitted a federal loan awarded by the U.S. Department of Agriculture totaling approximately $7.1 million. Additionally, approximately $655,000 of funding was misclassified as to granting award and an additional $675,000 was incorrectly included on the SEFA when those funds were not considered federal and should have been excluded. We recommend that the City perform a thorough review of its SEFA to verify it includes all federal expenditures of grant programs. Further, attention should be given to funding received by local Indian tribes to determine if those proceeds are federal in nature.