FAC Explorer

Audit 401740

FY End
2025-06-30
Total Expended
$1.55M
Findings
1
Programs
3
Organization: City of Tahlequah (OK)
Year: 2025 Accepted: 2026-05-19
Auditor: 731589604

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214968 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $975,274 Yes 1
97.039 HAZARD MITIGATION GRANT $416,597 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $160,000 Yes 0

Contacts

Name Title Type
LNJCGCXDE1Q6 Michele Collins Auditee
9185254706 Robert St Pierre Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the City of Tahlequah, Oklahoma (“the City”) under programs of the federal government for the year ended June 30, 2025. The information 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 position or fund balance, or cash flows of the City.
Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient.
The City has not elected to use the 10% de minimis cost rate.
Management has evaluated subsequent events through the date on which the report on schedule of expenditures of federal awards required by the uniform guidance were available to be issued. No items of significance were determined.

Finding Details

Finding 2025-001
2025-001: Filing with the State Auditor and Federal Audit Clearinghouse Criteria: In order to comply with filing reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. The Federal Audit Clearinghouse (FAC) submission must be completed by the earlier of nine months after the year-end or 30 days from the report issuance. Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2025. Additionally, the city did not submit its audit report to the FAC within nine months from the year ending June 30, 2025. Cause and Effect: Due to delayed financial reporting close out of fiscal year 2024 the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting be reviewed to allow for compliance with the State Auditor and FAC established deadlines.