Finding 401929 (2021-010)

Material Weakness

Requirement

ABH

Questioned Costs

Year

2021

Accepted

2024-06-25

Audit: 309861

Organization: Wagoner County (OK)

Auditor: State of Oklahoma Auditor & Inspector

AI Summary

Answer: There are insufficient controls in place for managing the Coronavirus Relief Fund at the county level.
Trend: This lack of oversight could lead to mismanagement or misuse of federal funds, impacting financial accountability.
List: Recommend establishing stronger county-wide controls, regular audits, and training for staff involved in fund management.

Finding Text

Lack of County-Wide Controls Over Major Fedral Program - Coronavirus Relief Fund

Corrective Action Plan

This particular grant was fror reimbursment, however additional checks and balances will be put into place and documented in the Clerk's internal controls manual to ensure proper documentation and compliance with all Federal Grant requirements.

Other Findings in this Audit

978371 2021-010

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
21.019	Coronavirus Relief Fund	$2.94M
15.226	Payments in Lieu of Taxes	$134,175
97.039	Hazard Mitigation Grant	$112,500
97.036	Disaster Grants - Public Assistance (presidentially Declared Disasters)	$59,736
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$36,364
20.600	State and Community Highway Safety	$35,600
12.106	Flood Control Projects	$26,571
97.042	Emergency Management Performance Grants	$15,000
90.404	2018 Hava Election Security Grants	$10,310
16.804	Recovery Act - Edward Byrne Memorial Justice Assistance Grant (jag) Program / Grants to Units of Local Government	$3,511