FAC Explorer

Finding 401852 (2021-003)

Material Weakness
Requirement
AB
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 issues with compliance regarding the use of funds from the Coronavirus Relief Fund.
  • Trend: Noncompliance has been increasing, particularly around what activities are allowed and how costs are being categorized.
  • List: Review and clarify allowable activities, ensure proper cost principles are followed, and implement training for staff on compliance requirements.

Finding Text

Noncompliance Over Major Federal Programs - Coronavirus Relief Fund - Activities Allowed or Unallowed and Allowable Costs/Cost Principles

Corrective Action Plan

The BOCC will work with all departments receiving grant funds to ensure compliance with federal grant requirements and adequate documentation of grant expenditures will be maintained.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 401850 2021-001
    Material Weakness
  • 401851 2021-002
    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