Finding 1855 (2022-015)

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

AI Summary

  • Issue: The County missed the deadline for the Interim Report, which was due by August 21, 2021, after receiving funding on September 13, 2021.
  • Impacted Requirements: Incorrect reporting of payments to an outside vendor and misclassification of the Canadian County Health Department as a Subrecipient/Beneficiary.
  • Recommended Follow-up: Ensure timely filing of reports and correct classification of vendors to comply with grant requirements.

Finding Text

Condition: During our audit, we noted the following: • The County did not file the Interim Report, which was due by August 21, 2021 or within 60 days after receipt of funding. The County received their funding on September 13, 2021. • The County made payments to an outside vendor for the purchase of a capital asset. The transaction was incorrectly reported as an expenditure to the Canadian County Health Department. Further, the Canadian County Health Department was incorrectly reported as a Subrecipient /Beneficiary. • The County incorrectly reported a vendor, the grant administrator, as a Subrecipient/Beneficiary.

Corrective Action Plan

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 1853 2022-010
    Material Weakness
  • 1854 2022-012
    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