Finding 396037 (2021-009)

Material Weakness

Requirement

ABH

Questioned Costs

Year

2021

Accepted

2024-05-07

Audit: 305648

Organization: Cherokee County (OK)

Auditor: State of Oklahoma Auditor & Inspector

AI Summary

Issue: There are no consistent county-wide controls in place for managing the Coronavirus Relief Fund, which could lead to misuse of funds.
Trend: This lack of oversight is a growing concern as federal funding increases, making it crucial to establish stronger controls.
Recommendation: Implement standardized controls across all departments to ensure proper management and accountability of federal funds.

Finding Text

Finding 2021-009 - Lack of County-Wide Controls Over Major Federal Programs - Coronavirus Relief Fund

Corrective Action Plan

For the Coronavirus Relief Fund-regarding Control Environment, Risk Assessement, Information and Communication, and Monitoring - we worked closely with our Local Accountant, ACCO (Association of County Commissioners of Oklahoma) and NACO (National Association of County Commissioners) on how to file for the Coronavirus fudns. Cherokee County will implement a system of internal controls to ensure compliance with grant requirements in the future

Other Findings in this Audit

396035 2021-011

Material Weakness
396036 2021-008

Material Weakness Repeat
396038 2021-010

Material Weakness
972477 2021-011

Material Weakness
972478 2021-008

Material Weakness Repeat
972479 2021-009

Material Weakness
972480 2021-010

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
21.019	Coronavirus Relief Fund	$2.36M
12.106	Flood Control Projects	$111,155
15.226	Payments in Lieu of Taxes	$96,994