Finding 1155061 (2024-004)

Material Weakness Repeat Finding

Requirement

ABHILM

Questioned Costs

Year

2024

Accepted

2025-09-24

Audit: 367369

Organization: Muskogee County (OK)

Auditor: Osai

AI Summary

Issue: There are no effective county-wide controls in place for managing the Coronavirus State and Local Fiscal Recovery Funds.
Trend: This is a repeat finding from the previous year, indicating ongoing weaknesses in oversight.
Recommendation: Implement stronger controls and monitoring processes to ensure proper management of federal funds.

Finding Text

Lack of County-Wide Controls Over Major Federal Program – Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-014, 2023-004)

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

1155062 2024-005

Material Weakness Repeat
1155063 2024-006

Material Weakness Repeat
1155064 2024-007

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$1.77M
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$391,870
97.039	Hazard Mitigation Grant	$207,633
15.226	Payments in Lieu of Taxes	$70,884
16.738	Edward Byrne Memorial Justice Assistance Grant Program	$20,249
97.042	Emergency Management Performance Grants	$13,063