Finding 1155057 (2023-006)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2023
Accepted
2025-09-24
Audit: 367368
Organization: Muskogee County (OK)

AI Summary

  • Answer: There are ongoing issues with compliance in procurement processes related to the Coronavirus State and Local Fiscal Recovery Funds.
  • Trend: This is a repeat finding from 2022, indicating persistent problems that have not been adequately addressed.
  • List: Immediate action is needed to improve compliance, including reviewing procurement practices and ensuring proper suspension and debarment procedures are followed.

Finding Text

Noncompliance Over Procurement and Suspension and Debarment – Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-011)

Corrective Action Plan

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. 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. The Board of County Commissioners will work with the new county grant administrator to ensure proper grant administration.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1155055 2023-004
    Material Weakness Repeat
  • 1155056 2023-005
    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