FAC Explorer

Finding 1153381 (2023-012)

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

AI Summary

  • Answer: There were issues with compliance in procurement processes related to the Coronavirus State and Local Fiscal Recovery Funds.
  • Trend: This noncompliance could lead to increased scrutiny and potential penalties in future audits.
  • List: Review procurement policies, ensure proper documentation, and provide training to staff on compliance requirements.

Finding Text

Finding 2023-012 - Noncompliance Over Procurement – Coronavirus State and Local Fiscal Recovery Funds

Corrective Action Plan

The BOCC will ensure going forward that all departments are aware that encumbrances need to occur prior to goods or services being purchased. Additionally, during our review of purchase orders and documentation, we will ensure they are adequately supported. We will ensure all County offices are aware of the purchasing procedures and conducting meetings to design procurement policy and orocedures to ensure compliance.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1153378 2023-009
    Material Weakness Repeat
  • 1153379 2023-010
    Material Weakness Repeat
  • 1153380 2023-011
    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