Finding 1155056 (2023-005)

Material Weakness Repeat Finding

Requirement

ABHILM

Questioned Costs

Year

2023

Accepted

2025-09-24

Audit: 367368

Organization: Muskogee County (OK)

Auditor: State Auditor and Inspector

AI Summary

Answer: There are insufficient internal controls in place for managing the Coronavirus State and Local Fiscal Recovery Funds.
Trend: This issue has been noted previously, indicating ongoing weaknesses in oversight and compliance.
List: Immediate steps should be taken to strengthen internal controls and ensure proper management of federal funds.

Finding Text

Lack of Internal Controls Over Major Federal Program – Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-015)

Corrective Action Plan

The Board of County Commissioners will work with all elected officials, the new county grant administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.

Other Findings in this Audit

1155055 2023-004

Material Weakness Repeat
1155057 2023-006

Material Weakness Repeat
1155058 2023-007

Material Weakness Repeat
1155059 2023-008

Material Weakness Repeat
1155060 2023-009

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$4.62M
15.226	Payments in Lieu of Taxes	$66,156
16.738	Edward Byrne Memorial Justice Assistance Grant Program	$18,496
97.042	Emergency Management Performance Grants	$13,063
16.034	Coronavirus Emergency Supplemental Funding Program	$4,710