FAC Explorer

Finding 395058 (2021-012)

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

AI Summary

  • Core Issue: There are insufficient internal controls in place for managing the Coronavirus Relief Fund.
  • Impacted Requirements: This affects compliance with financial management and reporting standards.
  • Recommended Follow-Up: Implement stronger internal controls and conduct regular reviews to ensure compliance.

Finding Text

Finding 2021-012 - Lack of Internal Controls Over Major Program - Coronavirus Relief Fund

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

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 395057 2021-010
    Material Weakness Repeat
  • 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