FAC Explorer

Finding 10486 (2021-008)

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 procedures to ensure compliance with key federal disbursement requirements.
  • Trend: This gap in procedures could lead to non-compliance issues in future federal funding audits.
  • List: Recommended follow-up includes establishing clear procedures for Activities Allowed, Allowable Costs, and Period of Performance.

Finding Text

Condition: During the process of documenting the County’s internal controls regarding federal disbursements, we noted that procedures have not been established to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance.

Corrective Action Plan

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

Categories

Allowable Costs / Cost Principles Period of Performance

Other Findings in this Audit

  • 10485 2021-007
    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