Finding 1155064 (2024-007)

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

AI Summary

  • Issue: There is a repeated problem with noncompliance in reporting for the Coronavirus State and Local Fiscal Recovery Funds.
  • Trend: This finding has been noted in consecutive audits (2022 and 2023), indicating ongoing issues that need to be addressed.
  • Follow-up: Review reporting processes and implement corrective actions to ensure compliance and prevent future findings.

Finding Text

Noncompliance Over Reporting – Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-013, 2023-007)

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

Reporting

Other Findings in this Audit

  • 1155061 2024-004
    Material Weakness Repeat
  • 1155062 2024-005
    Material Weakness Repeat
  • 1155063 2024-006
    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