FAC Explorer

Audit 389511

FY End
2024-06-30
Total Expended
$7.79M
Findings
8
Programs
7
Organization: City of Tishomingo, Oklahoma (OK)
Year: 2024 Accepted: 2026-02-27
Auditor: HSPG AND ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175673 2024-004 Material Weakness Yes L
1175674 2024-004 Material Weakness Yes L
1175675 2024-004 Material Weakness Yes L
1175676 2024-004 Material Weakness Yes L
1175677 2024-005 Material Weakness Yes L
1175678 2024-005 Material Weakness Yes L
1175679 2024-005 Material Weakness Yes L
1175680 2024-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.210 TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS $1.78M Yes 2
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $874,503 Yes 2
11.300 INVESTMENTS FOR PUBLIC WORKS AND ECONOMIC DEVELOPMENT FACILITIES $121,473 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $103,541 Yes 0
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $30,000 Yes 0
10.763 EMERGENCY COMMUNITY WATER ASSISTANCE GRANTS $14,250 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $8,336 Yes 0

Contacts

Name Title Type
ZF9GA9A7Y8S4 Bryce Jones Auditee
5803712369 Andy Cromer Auditor
No contacts on file

Finding Details

Finding 2024-004
Criteria: 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, 2025. Condition: The reporting package was not submitted until January 2026. Cause: The audit was not completed due to resource constraints at the City. Effect: Potential suspension or delayed funding by federal agencies. Questioned Costs: None. Recommendation: We recommend the City file the reporting package timely. Views of Responsible Officials and Planned Corrective Actions: Management will ensure timely reporting for audit procedures in accordance with the Uniform Guidance 2 CFR.
Finding 2024-005
Criteria: 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. Condition: The original SEFA incorrectly omitted federal awards passed through the Chickasaw Nation totaling approximately $1,775,000 in charges to federal grants for the year. Cause: The City obtained multiple federal, tribal, and state funding streams for multiple large projects. Due to the complexities and numerous funding streams, certain grants were improperly misclassified or incorrectly excluded or included on the City’s original SEFA. Effect: Errors in preparing the SEFA can lead to improper major program determination that determines the necessary audit of compliance over those federal programs. Questioned Costs: None Recommendation: 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. Views of Responsible Officials and Planned Corrective Actions: The City will perform a thorough review of its schedule of expenditures of federal awards to ensure compliance with federal funding agencies.