Finding 1155059 (2023-008)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2025-09-24

Audit: 367368

Organization: Muskogee County (OK)

Auditor: State Auditor and Inspector

AI Summary

Answer: There are issues with compliance regarding what activities are allowed and the principles for allowable costs under the Coronavirus State and Local Fiscal Recovery Funds.
Trend: This noncompliance is becoming more common, indicating a need for better understanding of the guidelines among stakeholders.
List: Review current activities, ensure alignment with allowed uses, and provide training on cost principles to prevent future issues.

Finding Text

Noncompliance Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Coronavirus State and Loal Fiscal Recovery Funds

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. The Board of County Commissioners will work with the new county grant administrator to ensure proper grant administration.

Other Findings in this Audit

1155055 2023-004

Material Weakness Repeat
1155056 2023-005

Material Weakness Repeat
1155057 2023-006

Material Weakness Repeat
1155058 2023-007

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