FAC Explorer

Finding 564001 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-06-05
Audit: 358159
Organization: City of Tishomingo, Oklahoma (OK)
Auditor: Hspg and Associates PC

AI Summary

  • Answer: The City's audit was submitted late, violating the Uniform Guidance requirement.
  • Trend: This delay indicates a pattern of non-compliance with timely reporting.
  • List: Ensure future audits are completed and submitted by the deadline of March 31, 2024.

Finding Text

The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.

Categories

Reporting

Other Findings in this Audit

  • 563996 2023-005
    Material Weakness Repeat
  • 563997 2023-005
    Material Weakness Repeat
  • 563998 2023-005
    Material Weakness Repeat
  • 563999 2023-005
    Material Weakness Repeat
  • 564000 2023-005
    Material Weakness Repeat
  • 564002 2023-005
    Material Weakness Repeat
  • 564003 2023-006
    Significant Deficiency
  • 564004 2023-006
    Significant Deficiency
  • 564005 2023-006
    Significant Deficiency
  • 1140438 2023-005
    Material Weakness Repeat
  • 1140439 2023-005
    Material Weakness Repeat
  • 1140440 2023-005
    Material Weakness Repeat
  • 1140441 2023-005
    Material Weakness Repeat
  • 1140442 2023-005
    Material Weakness Repeat
  • 1140443 2023-005
    Material Weakness Repeat
  • 1140444 2023-005
    Material Weakness Repeat
  • 1140445 2023-006
    Significant Deficiency
  • 1140446 2023-006
    Significant Deficiency
  • 1140447 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $7.12M
11.300 Investments for Public Works and Economic Development Facilities $1.26M
10.763 Emergency Community Water Assistance Grants $655,110
21.027 Coronavirus State and Local Fiscal Recovery Funds $115,708