FAC Explorer

Finding 523266 (2023-011)

Material Weakness
Requirement
ABILM
Questioned Costs
-
Year
2023
Accepted
2025-02-14
Audit: 342527
Organization: Pottawatomie County (OK)
Auditor: Oklahoma State Auditor and Inspector

AI Summary

  • Core Issue: The County lacks established internal controls for managing federal funds, specifically for the Coronavirus State and Local Fiscal Recovery Funds.
  • Impacted Requirements: Key compliance areas affected include Activities Allowed or Unallowed, Allowable Costs, Procurement, Reporting, and Subrecipient Monitoring.
  • Recommended Follow-Up: Develop and implement comprehensive policies and procedures to ensure compliance with federal requirements for all expenditures.

Finding Text

Lack of Internal Controls Over Major Federal Program Coronavirus State and Local Fiscal Recovery Funds PASS-THROUGH GRANTOR: Direct Grant FEDERAL AGENCY: U.S. Department of Treasury ASSISTANCE LISTING: 21.027 FEDERAL PROGRAM NAME: Coronavirus State and Local Fiscal Recovery Funds FEDERAL AWARD YEAR: 2021 CONTROL CATEGORY: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Procurement and Suspension and Debarment; Reporting; Subrecipient Monitoring QUESTIONED COSTS: $-0- Condition: During the process of documenting the County’s internal controls regarding federal disbursements, we noted that the County has not established procedures to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Procurement and Suspension and Debarment; Reporting; Subrecipient Monitoring. Cause of Condition: Policies and procedures have not been designed and implemented to ensure federal expenditures are made in accordance with federal compliance requirements.

Corrective Action Plan

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Other Findings in this Audit

  • 523265 2023-010
    Material Weakness
  • 523267 2023-012
    Significant Deficiency
  • 523268 2023-013
    Significant Deficiency
  • 1099707 2023-010
    Material Weakness
  • 1099708 2023-011
    Material Weakness
  • 1099709 2023-012
    Significant Deficiency
  • 1099710 2023-013
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.51M
16.588 Violence Against Women Formula Grants $40,722
16.575 Crime Victim Assistance $32,601
97.042 Emergency Management Performance Grants $28,731
20.600 State and Community Highway Safety $22,215
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $17,111