FAC Explorer

Finding 401850 (2021-001)

Material Weakness
Requirement
ABH
Questioned Costs
-
Year
2021
Accepted
2024-06-25
Audit: 309759
Organization: McIntosh County (OK)
Auditor: State of Oklahoma Auditor & Inspector

AI Summary

  • Answer: There are significant gaps in internal controls for managing the Coronavirus Relief Fund at the county level.
  • Trend: This issue reflects a broader pattern of inadequate oversight in federal program management.
  • List: Recommended actions include implementing stronger internal controls, regular audits, and staff training on compliance requirements.

Finding Text

Lack of County-Wide Internal Controls Over Major Federal Programs - Coronavirus Relief Fund

Corrective Action Plan

During 2023, the county implemented internal controls over the control environment, risk assessment, informaion, communication and monitoring over federal grants through meetings when a grant is received. We will ensure employees have the current compliance supplement and adequate documentation will be kept.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 401851 2021-002
    Material Weakness
  • 401852 2021-003
    Material Weakness
  • 978292 2021-001
    Material Weakness
  • 978293 2021-002
    Material Weakness
  • 978294 2021-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $1.02M
15.226 Payments in Lieu of Taxes $234,261
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $20,400
12.112 Payments to States in Lieu of Real Estate Taxes $14,996
20.600 State and Community Highway Safety $6,875