FAC Explorer

Finding 1153379 (2023-010)

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

AI Summary

  • Issue: There are no effective county-wide controls in place for managing the major federal program related to the Coronavirus State and Local Fiscal Recovery Funds.
  • Impact: This lack of controls increases the risk of mismanagement and misuse of federal funds, potentially leading to compliance issues.
  • Recommendation: Implement robust county-wide controls and oversight mechanisms to ensure proper management and accountability of the federal funds.

Finding Text

Finding 2023-010 - Lack of County-Wide Controls Over Major Federal Program – Coronavirus State and Local Fiscal Recovery Funds

Corrective Action Plan

During the Risk Assessment quarterly meetings, I will be addressing the need to design and implement a policy that denotes procedures to accurately account for all federal receipts and expenditures. The Budget Board will conduct a meeting to discuss and create a policy for federal grants that is disseminated among all applicable offices. We will conduct meetings to design policies to ensure compliance.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1153378 2023-009
    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