EIN: 730539914
UEI: D1YUJQUMGQE3
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 11, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 11, 2023 (1020 days ago).
What is a management decision? →Criteria ? Duties within the accounting department should be allocated to assist in the prevention of management override of controls and provide checks to procedure to detect misstatements. Condition & Context ? More than one employee has the ability to complete multiple parts of tasks. For the year ended December 31, 2022, Tri-County Electric Cooperative, Inc. has failed to appropriately segregate duties in certain accounting areas consistent with control objectives. Cause - Tri-County Electric Cooperative, Inc. does not have resources available to have a fully staffed accounting department to properly segregate duties. Effect ? Because there is no other employees with which to share duties the likelihood that controls could be overridden or material errors go undetected is increased. Recommendation ? Due to the size of the organization and the presence of some mitigating controls, no recommendation to increase the size of the accounting department was made.
Show full finding ▾Hide full finding ▴Criteria ? Duties within the accounting department should be allocated to assist in the prevention of management override of controls and provide checks to procedure to detect misstatements. Condition & Context ? More than one employee has the ability to complete multiple parts of tasks. For the year ended December 31, 2022, Tri-County Electric Cooperative, Inc. has failed to appropriately segregate duties in certain accounting areas consistent with control objectives. Cause - Tri-County Electric Cooperative, Inc. does not have resources available to have a fully staffed accounting department to properly segregate duties. Effect ? Because there is no other employees with which to share duties the likelihood that controls could be overridden or material errors go undetected is increased. Recommendation ? Due to the size of the organization and the presence of some mitigating controls, no recommendation to increase the size of the accounting department was made.
Management of Tri-County Electric Cooperative, Inc. was aware of lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties as this time. Management agrees with the findings.
2021-001
FAC accepted this audit on April 6, 2022 — management decision was due October 6, 2022.
Criteria ? Duties within the accounting department should be allocated to assist in the prevention of management override of controls and provide checks to procedure to detect misstatements. Condition & Context ? More than one employee has the ability to complete multiple parts of tasks. For the year ended December 31, 2021, Tri-County Electric Cooperative, Inc. has failed to appropriately segregate duties in certain accounting areas consistent with control objectives. Cause - Tri-County Electric Cooperative, Inc. does not have resources available to have a fully staffed accounting department to properly segregate duties. Effect ? Because there is no other employees with which to share duties the likelihood that controls could be overridden or material errors go undetected is increased. Recommendation ? Due to the size of the organization and the presence of some mitigating controls, no recommendation to increase the size of the accounting department was made.
Show full finding ▾Hide full finding ▴Criteria ? Duties within the accounting department should be allocated to assist in the prevention of management override of controls and provide checks to procedure to detect misstatements. Condition & Context ? More than one employee has the ability to complete multiple parts of tasks. For the year ended December 31, 2021, Tri-County Electric Cooperative, Inc. has failed to appropriately segregate duties in certain accounting areas consistent with control objectives. Cause - Tri-County Electric Cooperative, Inc. does not have resources available to have a fully staffed accounting department to properly segregate duties. Effect ? Because there is no other employees with which to share duties the likelihood that controls could be overridden or material errors go undetected is increased. Recommendation ? Due to the size of the organization and the presence of some mitigating controls, no recommendation to increase the size of the accounting department was made.
Management is aware that there is a lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties. Management performs additional procedures to mitigate this risk.
2020-001
FAC accepted this audit on June 17, 2021 — management decision was due December 17, 2021.
Criteria - Duties within the accounting department should be allocated to assist in the prevention of management override of controls and provide checks to procedure to detect misstatements. Condition & Context - More than one employee has the ability to complete multiple parts of tasks. For the year ended December 31, 2020, Tri-County Electric Cooperative, Inc. has failed to appropriately segregate duties in certain accounting areas consistent with control objectives. Cause - Tri-County Electric Cooperative, Inc. does not have resources available to have a fully staffed accounting department to properly segregate duties. Effect - Because there is no other employees with which to share duties the likelihood that controls could be overridden or material errors go undetected is increased. Recommendation - Due to the size of the organization and the presence of some mitigating controls, no recommendation to increase the size of the accounting department was made. Responsible Official's Response - Management of Tri-County Electric Cooperative, Inc. was aware of lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties as this time. Management agrees with the findings.
Show full finding ▾Hide full finding ▴Criteria - Duties within the accounting department should be allocated to assist in the prevention of management override of controls and provide checks to procedure to detect misstatements. Condition & Context - More than one employee has the ability to complete multiple parts of tasks. For the year ended December 31, 2020, Tri-County Electric Cooperative, Inc. has failed to appropriately segregate duties in certain accounting areas consistent with control objectives. Cause - Tri-County Electric Cooperative, Inc. does not have resources available to have a fully staffed accounting department to properly segregate duties. Effect - Because there is no other employees with which to share duties the likelihood that controls could be overridden or material errors go undetected is increased. Recommendation - Due to the size of the organization and the presence of some mitigating controls, no recommendation to increase the size of the accounting department was made. Responsible Official's Response - Management of Tri-County Electric Cooperative, Inc. was aware of lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties as this time. Management agrees with the findings.
Management is aware that there is a lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at this time. Management performs additional procedures to mitigate this risk.
2019-001
FAC accepted this audit on June 8, 2020 — management decision was due December 8, 2020.
Criteria - Duties within the accounting department should be allocated to assist in the prevention of management override of controls and provide checks to procedure to detect misstatements. Condition & Context - More than one employee has the ability to complete multiple parts of tasks. For the year ended December 31, 2019, Tri-County Electric Cooperative, Inc. has failed to appropriately segregate duties in certain accounting areas consistent with control objectives. Cause - Tri-County Electric Cooperative, Inc. does not have resources available to have a fully staffed accounting department to properly segregate duties. Effect - Because there is no other employees with which to share duties the likelihood that controls could be overridden or material errors go undetected is increased. Recommendation - Due to the size of the organization and the presence of some mitigating controls, no recommendation to increase the size of the accounting department was made. Responsible Official's Response - Management of Tri-County Electric Cooperative, Inc. was aware of lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties as this time. Management agrees with the findings
Show full finding ▾Hide full finding ▴Criteria - Duties within the accounting department should be allocated to assist in the prevention of management override of controls and provide checks to procedure to detect misstatements. Condition & Context - More than one employee has the ability to complete multiple parts of tasks. For the year ended December 31, 2019, Tri-County Electric Cooperative, Inc. has failed to appropriately segregate duties in certain accounting areas consistent with control objectives. Cause - Tri-County Electric Cooperative, Inc. does not have resources available to have a fully staffed accounting department to properly segregate duties. Effect - Because there is no other employees with which to share duties the likelihood that controls could be overridden or material errors go undetected is increased. Recommendation - Due to the size of the organization and the presence of some mitigating controls, no recommendation to increase the size of the accounting department was made. Responsible Official's Response - Management of Tri-County Electric Cooperative, Inc. was aware of lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties as this time. Management agrees with the findings
Responsible Official's Response - Management of Tri-County Electric Cooperative, Inc. was aware of lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties as this time. Management agrees with the findings.
2018-001
Criteria - Only the types of activities which are specifically allowed should be included for reimbursement. Condition & Context - Costs related to certain materials and supplies were incorrectly included twice for reimbursement under the Disaster Grants Program. Cause - Tri-County Electric Cooperative, Inc. has a high number of invoices for material and supplies. The invoices that were incorrectly included for reimbursement were due to human error. Effect - The amount reimbursed for disaster related costs were overstated. Questioned Costs - $304,735. This amount is due to be returned to the Oklahoma Department of Emergency Management. Recommendation - We recommend that the Cooperative implement procedures to verify costs are properly included. Responsible Official's Response - Management of Tri-County Electric Cooperative, Inc. will implement procedures for further review of invoices submitted for reimbursement. In addition, management has contacted the Oklahoma Department of Emergency Management to resolve the overpayment. It will be deducted from a future reimbursement.
Show full finding ▾Hide full finding ▴Criteria - Only the types of activities which are specifically allowed should be included for reimbursement. Condition & Context - Costs related to certain materials and supplies were incorrectly included twice for reimbursement under the Disaster Grants Program. Cause - Tri-County Electric Cooperative, Inc. has a high number of invoices for material and supplies. The invoices that were incorrectly included for reimbursement were due to human error. Effect - The amount reimbursed for disaster related costs were overstated. Questioned Costs - $304,735. This amount is due to be returned to the Oklahoma Department of Emergency Management. Recommendation - We recommend that the Cooperative implement procedures to verify costs are properly included. Responsible Official's Response - Management of Tri-County Electric Cooperative, Inc. will implement procedures for further review of invoices submitted for reimbursement. In addition, management has contacted the Oklahoma Department of Emergency Management to resolve the overpayment. It will be deducted from a future reimbursement.
Responsible Official's Response - Management of Tri-County Electric Cooperative, Inc. will implement procedures for further review of invoices submitted for reimbursement. In addition, management has contacted the Oklahoma Department of Emergency Management to resolve the overpayment. It will be deducted from a future reimbursement.
FAC accepted this audit on May 22, 2019 — management decision was due November 22, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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