Finding 564004 (2023-006)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-06-05
Audit: 358159
Organization: City of Tishomingo, Oklahoma (OK)

AI Summary

  • Core Issue: The City’s SEFA was inaccurate, missing a $7.1 million federal loan and misclassifying $655,000 in funding.
  • Impacted Requirements: The SEFA must list all federal awards accurately, including assistance listing numbers.
  • Recommended Follow-Up: Conduct a detailed review of the SEFA to ensure all federal expenditures are included and verify the nature of funding from local Indian tribes.

Finding Text

The Uniform Guidance requires the City to prepare a schedule of expenditures of federal awards (SEFA) for the period. The SEFA should include each federal program's assistance listing number and the total federal awards expended for that assistance listing number. The original SEFA incorrectly omitted a federal loan awarded by the U.S. Department of Agriculture totaling approximately $7.1 million. Additionally, approximately $655,000 of funding was misclassified as to granting award and an additional $675,000 was incorrectly included on the SEFA when those funds were not considered federal and should have been excluded. We recommend that the City perform a thorough review of its SEFA to verify it includes all federal expenditures of grant programs. Further, attention should be given to funding received by local Indian tribes to determine if those proceeds are federal in nature.

Categories

Reporting Matching / Level of Effort / Earmarking

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
  • 564001 2023-005
    Material Weakness Repeat
  • 564002 2023-005
    Material Weakness Repeat
  • 564003 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