FAC Explorer

Audit 415765

FY End
2025-06-30
Total Expended
$1.32M
Findings
1
Programs
1
Organization: Comanche County Facilities Authority (OK)
Year: 2025 Accepted: 2026-11-06
Auditor: CHRISTOPHER C TURNER CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1241762 2025-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.32M Yes 1

Contacts

Name Title Type
M61LT2DC5BY7 Carrie Tubbs Auditee
5803555214 Christopher C. Turner Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by Uniform Guidance and is not a required part of the basic financial statements. The Schedule of Expenditures of Federal Awards presents the activity of the federal awards program of Comanche County Facilities Authority (the Authority) for the year ended June 30, 2025. Federal awards received directly from federal agencies and expended by the Authority are included in the schedule. Although the Authority is required to match certain grants, as defined therein, no such matching has been included in the schedule.
The Schedule of Expenditures of Federal Awards has been prepared on the basis of accounting as defined by Uniform Guidance. Under this basis, expenditures are recognized when the activity related to the award occurs.
The dollar threshold to distinguish between Type A and Type B programs is $750,000. The Authority does not qualify as a low-risk auditee.
Of the expenditures presented in the schedule, The Authority did not provide any awards to sub-recipients.
The Authority has no federal loan obligations as of June 30, 2025.
The Authority has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for the year ended June 30, 2025.

Finding Details

Finding 2025-002
Criteria: Proper internal control procedures include policies that provide timely reporting to the Federal Clearinghouse Condition: The Authority did not file the audit report timely with the Federal Clearinghouse. Cause: Internal controls regarding accounting and financial statement reporting to ensure timely filing of the audit report were not established. Effect: The Authority did not timely file the audit report with Federal Clearinghouse Recommendation: The Authority’s management should develop internal control procedures that ensure all necessary information is provided to the accountant to ensure timely filing of audit report with the Federal Clearinghouse. Management’s Response: Management is in the process of developing internal control procedures that ensure all necessary information is provided to the accountant to ensure timely filing of audit report with the Federal Clearinghouse.