FAC Explorer

Finding 10488 (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.

Categories

Allowable Costs / Cost Principles Period of Performance

Other Findings in this Audit

  • 10485 2021-007
    Material Weakness
  • 10486 2021-008
    Material Weakness
  • 10487 2021-007
    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