FAC Explorer

Finding 395057 (2021-010)

Material Weakness Repeat Finding
Requirement
ABH
Questioned Costs
-
Year
2021
Accepted
2024-04-30
Audit: 304990
Organization: Stephens County (OK)
Auditor: State of Oklahoma Auditor & Inspector

AI Summary

  • Answer: There are ongoing issues with internal controls related to the Schedule of Expenditures of Federal Awards (SEFA), which have been noted in previous audits.
  • Trend: This is a repeat finding from 2019 and 2020, indicating a persistent lack of improvement in internal controls.
  • List: Immediate action is needed to strengthen internal controls; consider implementing regular reviews and staff training to address these weaknesses.

Finding Text

Finding 2021-010 - Lack of Internal Controls Over the Schedule of Expenditures of Federal Awards (SEFA) (Repeat Finding - 2019-010, 2020-010)

Corrective Action Plan

The BOCC is working to design and implement internal controls, to ensure accurate reporting of revenues on the Schedule of Federal Awards (SEFA) and ensure compliance with federal requirments over federal awards.

Categories

Reporting

Other Findings in this Audit

  • 395058 2021-012
    Material Weakness
  • 395059 2021-013
    Material Weakness
  • 971499 2021-010
    Material Weakness Repeat
  • 971500 2021-012
    Material Weakness
  • 971501 2021-013
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $836,398
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $299,999
97.039 Hazard Mitigation Grant $175,281
97.042 Emergency Management Performance Grants $50,000
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $36,299
20.205 Highway Planning and Construction $20,134
15.226 Payments in Lieu of Taxes $17,451