FAC Explorer

Finding 1155062 (2024-005)

Material Weakness Repeat Finding
Requirement
ABHIL
Questioned Costs
-
Year
2024
Accepted
2025-09-24
Audit: 367369
Organization: Muskogee County (OK)
Auditor: Osai

AI Summary

  • Issue: There are insufficient internal controls over the management of the Coronavirus State and Local Fiscal Recovery Funds.
  • Trend: This is a recurring problem, noted in both 2022 and 2023 audits.
  • Recommendation: Strengthen internal controls to ensure proper oversight and compliance with federal program requirements.

Finding Text

Lack of Internal Controls Over Major Federal Program – Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-015, 2023-005)

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.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1155061 2024-004
    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