FAC Explorer

Finding 1153378 (2023-009)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-09-18
Audit: 366577
Organization: Leflore County (OK)
Auditor: Oklahoma State Auditor and Inspector

AI Summary

  • Answer: There are insufficient county-wide controls in place for managing the Schedule of Expenditure of Federal Awards.
  • Trend: This issue indicates a growing risk of mismanagement and potential non-compliance with federal regulations.
  • List: Recommend implementing stronger oversight measures and regular audits to ensure compliance and accuracy in federal award expenditures.

Finding Text

Finding 2023-009 – Lack of County-Wide Controls Over the Schedule of Expenditure of Federal Awards

Corrective Action Plan

The BOCC will review the SEFA's going forward and will request supporting documentation from the Treasurer and County Clerk's offices to determine if federal expenditures and receipts are reported correctly. We will partner with the BOCC during the next Risk Assessment meeting to implement a policy to ensure that we are collecting, expending, and reporting federal grants in the correct manner.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1153379 2023-010
    Material Weakness Repeat
  • 1153380 2023-011
    Material Weakness Repeat
  • 1153381 2023-012
    Material Weakness Repeat
  • 1153382 2023-013
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $890,254
10.665 Schools and Roads - Grants to States $743,262
15.226 Payments in Lieu of Taxes $348,228
97.039 Hazard Mitigation Grant $59,531
21.032 Local Assistance and Tribal Consistency Fund $49,908
12.106 Flood Control Projects $21,876
97.042 Emergency Management Performance Grants $5,799
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $5,250
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $4,113
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $355