FAC Explorer

Finding 1153380 (2023-011)

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

  • Core Issue: There are insufficient internal controls in place for managing the Coronavirus State and Local Fiscal Recovery Funds.
  • Impacted Requirements: This affects compliance with federal regulations and proper fund allocation.
  • Recommended Follow-Up: Implement stronger internal controls and conduct regular audits to ensure compliance and proper fund management.

Finding Text

Finding 2023-011 – Lack of Internal Controls Over Major Federal Program – Coronavirus State and Local Fiscal Recovery Funds

Corrective Action Plan

Going forward, we will be reviewing the compliance supplement requirements for all federal grants. We will conduct meetings to design polices for expenditures and reporting of federal grants to ensure compliance. We will conduct meetings to design polices for expenditures and repmiing of federal grants to ensure compliance. The Budget Board will partner with other offices to ensure prior to receiving and disbursing federal funds the proper guidelines are followed.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1153378 2023-009
    Material Weakness Repeat
  • 1153379 2023-010
    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