FAC Explorer

Finding 10485 (2021-007)

Material Weakness
Requirement
ABH
Questioned Costs
-
Year
2021
Accepted
2024-01-29
Audit: 14180
Organization: Mayes County (OK)
Auditor: Oklahoma State Auditor

AI Summary

  • Answer: The county lacks essential internal controls in key areas.
  • Trend: This gap can lead to increased risks and inefficiencies in operations.
  • List: Recommended actions include developing and implementing controls for the Control Environment, Risk Assessment, Information and Communication, and Monitoring.

Finding Text

Condition: County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed.

Corrective Action Plan

We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 10486 2021-008
    Material Weakness
  • 10487 2021-007
    Material Weakness
  • 10488 2021-008
    Material Weakness
  • 586927 2021-007
    Material Weakness
  • 586928 2021-008
    Material Weakness
  • 586929 2021-007
    Material Weakness
  • 586930 2021-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $280,648
12.106 Flood Control Projects $60,874
15.226 Payments in Lieu of Taxes $58,960
97.042 Emergency Management Performance Grants $20,000
21.019 Coronavirus Relief Fund $13,636
97.039 Hazard Mitigation Grant $3,508
16.607 Bulletproof Vest Partnership Program $1,804