Finding 1175676 (2024-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-02-27
Audit: 389511
Organization: City of Tishomingo, Oklahoma (OK)

AI Summary

  • Core Issue: The City missed the deadline for submitting the audit report, which was due by March 31, 2025.
  • Impacted Requirements: This delay violates the Uniform Guidance 2 CFR 200.512(a), risking potential funding issues.
  • Recommended Follow-Up: The City should implement measures to ensure timely submission of future audit reports.

Finding Text

Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the City’s audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2025. Condition: The reporting package was not submitted until January 2026. Cause: The audit was not completed due to resource constraints at the City. Effect: Potential suspension or delayed funding by federal agencies. Questioned Costs: None. Recommendation: We recommend the City file the reporting package timely. Views of Responsible Officials and Planned Corrective Actions: Management will ensure timely reporting for audit procedures in accordance with the Uniform Guidance 2 CFR.

Corrective Action Plan

Management will ensure timely reporting for audit procedures in accordance with the Uniform Guidance 2 CFR.

Categories

Procurement, Suspension & Debarment Reporting

Other Findings in this Audit

  • 1175673 2024-004
    Material Weakness Repeat
  • 1175674 2024-004
    Material Weakness Repeat
  • 1175675 2024-004
    Material Weakness Repeat
  • 1175677 2024-005
    Material Weakness Repeat
  • 1175678 2024-005
    Material Weakness Repeat
  • 1175679 2024-005
    Material Weakness Repeat
  • 1175680 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.210 TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS $1.78M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $874,503
11.300 INVESTMENTS FOR PUBLIC WORKS AND ECONOMIC DEVELOPMENT FACILITIES $121,473
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $103,541
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $30,000
10.763 EMERGENCY COMMUNITY WATER ASSISTANCE GRANTS $14,250
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $8,336