FAC Explorer

Audit 367368

FY End
2023-06-30
Total Expended
$4.73M
Findings
6
Programs
5
Organization: Muskogee County (OK)
Year: 2023 Accepted: 2025-09-24
Auditor: State Auditor and Inspector

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155055 2023-004 Material Weakness Yes ABHILM
1155056 2023-005 Material Weakness Yes ABHILM
1155057 2023-006 Material Weakness Yes I
1155058 2023-007 Material Weakness Yes L
1155059 2023-008 Material Weakness Yes AB
1155060 2023-009 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.62M Yes 6
15.226 Payments in Lieu of Taxes $66,156 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,496 Yes 0
97.042 Emergency Management Performance Grants $13,063 Yes 0
16.034 Coronavirus Emergency Supplemental Funding Program $4,710 Yes 0

Contacts

Name Title Type
NMJKMBUDAA58 Polly Irving Auditee
9186822169 Sarah Wiggins Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards includes the federal grant activity of Cherokee 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.
Cherokee County has elected to not use the 10 percent de minimis cost rate allowed for by 2 CFR§200.414(f).

Finding Details

Finding 2023-004
Lack of County-Wide Controls Over Major Federal Program – Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-014)
Finding 2023-005
Lack of Internal Controls Over Major Federal Program – Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-015)
Finding 2023-006
Noncompliance Over Procurement and Suspension and Debarment – Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-011)
Finding 2023-007
Noncompliance Over Reporting – Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-013)
Finding 2023-008
Noncompliance Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Coronavirus State and Loal Fiscal Recovery Funds
Finding 2023-009
Noncompliance Over Subrecipient Monitoring – Coronavirus State and Local Fiscal Recovery Funds