FAC Explorer

Finding 1854 (2022-012)

Material Weakness
Requirement
ABHIL
Questioned Costs
-
Year
2022
Accepted
2023-11-15
Audit: 3224
Organization: Canadian County (OK)
Auditor: Oklahoma State Auditor

AI Summary

  • Core Issue: The County lacks established procedures for ensuring compliance with federal disbursement requirements.
  • Impacted Requirements: Key areas affected include Activities Allowed or Unallowed, Allowable Costs, Period of Performance, Procurement, Suspension and Debarment, and Reporting.
  • Recommended Follow-Up: Develop and implement procedures to address these compliance requirements effectively.

Finding Text

Condition: During the process of documenting the County’s internal controls regarding federal disbursements, we noted that procedures have not been established to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Period of Performance, Procurement and Suspension and Debarment, and Reporting.

Corrective Action Plan

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1853 2022-010
    Material Weakness
  • 1855 2022-015
    Material Weakness
  • 578295 2022-010
    Material Weakness
  • 578296 2022-012
    Material Weakness
  • 578297 2022-015
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.09M
16.548 Title V_delinquency Prevention Program $93,566
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $50,459
97.042 Emergency Management Performance Grants $29,879
10.555 National School Lunch Program $25,973
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,834
10.553 School Breakfast Program $11,183
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,954
16.922 Equitable Sharing Program $8,882
21.016 Equitable Sharing $8,193
93.558 Temporary Assistance for Needy Families $4,934
15.226 Payments in Lieu of Taxes $476