FAC Explorer

Finding 971499 (2021-010)

Material Weakness Repeat Finding
Requirement
ABH
Questioned Costs
-
Year
2021
Accepted
2024-04-30
Audit: 304990
Organization: Stephens County (OK)
Auditor: State of Oklahoma Auditor & Inspector

AI Summary

  • Answer: There are ongoing issues with internal controls related to the Schedule of Expenditures of Federal Awards (SEFA), which have been noted in previous audits.
  • Trend: This is a repeat finding from 2019 and 2020, indicating a persistent lack of improvement in internal controls.
  • List: Immediate action is needed to strengthen internal controls; consider implementing regular reviews and staff training to address these weaknesses.

Finding Text

Finding 2021-010 - Lack of Internal Controls Over the Schedule of Expenditures of Federal Awards (SEFA) (Repeat Finding - 2019-010, 2020-010)

Categories

Reporting

Other Findings in this Audit

  • 395057 2021-010
    Material Weakness Repeat
  • 395058 2021-012
    Material Weakness
  • 395059 2021-013
    Material Weakness
  • 971500 2021-012
    Material Weakness
  • 971501 2021-013
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $836,398
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $299,999
97.039 Hazard Mitigation Grant $175,281
97.042 Emergency Management Performance Grants $50,000
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $36,299
20.205 Highway Planning and Construction $20,134
15.226 Payments in Lieu of Taxes $17,451