Finding 395059 (2021-013)

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

Issue: There are no effective county-wide controls in place for managing the Coronavirus Relief Fund.
Trend: This lack of oversight could lead to mismanagement or misuse of federal funds, increasing the risk of compliance issues.
Recommendation: Implement robust controls and monitoring processes to ensure proper management of the fund and compliance with federal requirements.

Finding Text

Finding 2021-013 - Lack of County-Wide Controls Over Major Federal Program - Coronavirus Relief Fund

Corrective Action Plan

We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and fedral funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.

Other Findings in this Audit

395057 2021-010

Material Weakness Repeat
395058 2021-012

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