Finding 972478 (2021-008)

Material Weakness Repeat Finding
Requirement
ABH
Questioned Costs
-
Year
2021
Accepted
2024-05-07
Audit: 305648
Organization: Cherokee County (OK)

AI Summary

  • Core Issue: There are inadequate internal controls over the Schedule of Expenditures of Federal Awards (SEFA), which has been a recurring problem since 2017.
  • Impacted Requirements: This finding affects compliance with federal regulations and could lead to misreporting of federal funds.
  • Recommended Follow-Up: Implement stronger internal controls and conduct regular reviews to ensure accurate reporting of federal expenditures.

Finding Text

Finding 2021-008 - Lacck of Internal Controls Over the Schedule of Expenditures of Federal Awards (SEFA) (Repeat Finding - 2018-012, 2017-012)

Categories

Reporting

Other Findings in this Audit

  • 396035 2021-011
    Material Weakness
  • 396036 2021-008
    Material Weakness Repeat
  • 396037 2021-009
    Material Weakness
  • 396038 2021-010
    Material Weakness
  • 972477 2021-011
    Material Weakness
  • 972479 2021-009
    Material Weakness
  • 972480 2021-010
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $2.36M
12.106 Flood Control Projects $111,155
15.226 Payments in Lieu of Taxes $96,994