EIN: 736006348
UEI: D5PSTM37Q4W6
Audited by: Oklahoma State Auditor and Inspector
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 19, 2025. 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 February 19, 2026 (192 days ago).
What is a management decision? →County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed. Cause of Condition: Policies and procedures have not been designed and implemented to ensure the County complies with grant requirements. Effect of Condition: This condition could result in noncompliance with grant requirements and could result in loss of federal funds to the County. Recommendation: OSAI recommends the County implement a system of internal controls to ensure compliance with grant requirements. Management Response: Chairman of the Board of County Commissioners: We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from. Criteria: The GAO Standards – Section 1 – Fundamental Concepts of Internal Control – OV1.01 states in part: Definition of Internal Control Internal control is a process effected by an entity’s oversight body, management, and other personnel that provides reasonable assurance that the objectives of an entity will be achieved. Additionally, GAO Standards – Section 2 – Establishing an Effective Internal Control System – OV2.04 states in part: Components, Principles, and Attributes Control Environment - The foundation for an internal control system. It provides the discipline and structure to help an entity achieve its objectives. Risk Assessment - Assesses the risks facing the entity as it seeks to achieve its objectives. This assessment provides the basis for developing appropriate risk responses. Information and Communication - The quality information management and personnel communicate and use to support the internal control system. Monitoring - Activities management establishes and operates to assess the quality of performance over time and promptly resolve the findings of audits and other reviews.
Show full finding ▾Hide full finding ▴Finding 2024-010 – Lack of County-Wide Internal Controls Over Major Federal Program – Highway Planning and Construction Cluster (Federal-Aid Highway Program) PASS-THROUGH GRANTOR: Bureau of Indian Affairs FEDERAL AGENCY: U.S. Department of Transportation ASSISTANCE LISTING: 20.205 FEDERAL PROGRAM NAME: Highway Planning and Construction Cluster (Federal-Aid Highway Program) FEDERAL AWARD YEAR: 2019 CONTROL CATEGORY: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Matching; Procurement and Suspension and Debarment; Special Tests and Provisions QUESTIONED COSTS: $-0- Condition: County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed. Cause of Condition: Policies and procedures have not been designed and implemented to ensure the County complies with grant requirements. Effect of Condition: This condition could result in noncompliance with grant requirements and could result in loss of federal funds to the County. Recommendation: OSAI recommends the County implement a system of internal controls to ensure compliance with grant requirements. Management Response: Chairman of the Board of County Commissioners: We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from. Criteria: The GAO Standards – Section 1 – Fundamental Concepts of Internal Control – OV1.01 states in part: Definition of Internal Control Internal control is a process effected by an entity’s oversight body, management, and other personnel that provides reasonable assurance that the objectives of an entity will be achieved. Additionally, GAO Standards – Section 2 – Establishing an Effective Internal Control System – OV2.04 states in part: Components, Principles, and Attributes Control Environment - The foundation for an internal control system. It provides the discipline and structure to help an entity achieve its objectives. Risk Assessment - Assesses the risks facing the entity as it seeks to achieve its objectives. This assessment provides the basis for developing appropriate risk responses. Information and Communication - The quality information management and personnel communicate and use to support the internal control system. Monitoring - Activities management establishes and operates to assess the quality of performance over time and promptly resolve the findings of audits and other reviews.
We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and m a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
During the process of documenting the County’s internal controls regarding federal disbursements, we noted that the County has not established procedures to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Matching; Procurement and Suspension and Debarment; Special Tests and Provisions. Cause of Condition: Policies and procedures have not been designed and implemented to ensure federal expenditures are made in accordance with federal compliance requirements. Effect of Condition: This condition could result in noncompliance with grant requirements and could result in a loss of federal funds to the County. Recommendation: OSAI recommends the County gain an understanding of requirements for this program and implement internal control procedures to ensure compliance with requirements. Management Response: Chairman of the Board of County Commissioners: The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented. Criteria: OMB 2 CFR 200, Subpart D. 200.303(a) reads as follows: Subpart D-Post Federal Award Requirements §200.303 Internal Controls The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Further, accountability and stewardship should be overall goals in management's accounting of federal funds. Internal controls should be designed to monitor compliance with laws and regulations pertaining to grant contracts.
Show full finding ▾Hide full finding ▴Finding 2024-012 – Lack of Internal Controls Over Major Federal Programs – Highway Planning and Construction Cluster (Federal-Aid Highway Program) PASS-THROUGH GRANTOR: Bureau of Indian Affairs FEDERAL AGENCY: U.S. Department of Transportation ASSISTANCE LISTING: 20.205 FEDERAL PROGRAM NAME: Highway Planning and Construction Cluster (Federal-Aid Highway Program) FEDERAL AWARD YEAR: 2019 CONTROL CATEGORY: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Matching; Procurement and Suspension and Debarment; Special Tests and Provisions QUESTIONED COSTS: $-0- Condition: During the process of documenting the County’s internal controls regarding federal disbursements, we noted that the County has not established procedures to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Matching; Procurement and Suspension and Debarment; Special Tests and Provisions. Cause of Condition: Policies and procedures have not been designed and implemented to ensure federal expenditures are made in accordance with federal compliance requirements. Effect of Condition: This condition could result in noncompliance with grant requirements and could result in a loss of federal funds to the County. Recommendation: OSAI recommends the County gain an understanding of requirements for this program and implement internal control procedures to ensure compliance with requirements. Management Response: Chairman of the Board of County Commissioners: The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented. Criteria: OMB 2 CFR 200, Subpart D. 200.303(a) reads as follows: Subpart D-Post Federal Award Requirements §200.303 Internal Controls The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Further, accountability and stewardship should be overall goals in management's accounting of federal funds. Internal controls should be designed to monitor compliance with laws and regulations pertaining to grant contracts.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed. Cause of Condition: Policies and procedures have not been designed and implemented to ensure the County complies with grant requirements. Effect of Condition: This condition could result in noncompliance with grant requirements and could result in loss of federal funds to the County. Recommendation: OSAI recommends the County implement a system of internal controls to ensure compliance with grant requirements. Management Response: Chairman of the Board of County Commissioners: We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from. Criteria: The GAO Standards – Section 1 – Fundamental Concepts of Internal Control – OV1.01 states in part: Definition of Internal Control Internal control is a process effected by an entity’s oversight body, management, and other personnel that provides reasonable assurance that the objectives of an entity will be achieved. Additionally, GAO Standards – Section 2 – Establishing an Effective Internal Control System – OV2.04 states in part: Components, Principles, and Attributes Control Environment - The foundation for an internal control system. It provides the discipline and structure to help an entity achieve its objectives. Risk Assessment - Assesses the risks facing the entity as it seeks to achieve its objectives. This assessment provides the basis for developing appropriate risk responses. Information and Communication - The quality information management and personnel communicate and use to support the internal control system. Monitoring - Activities management establishes and operates to assess the quality of performance over time and promptly resolve the findings of audits and other reviews.
Show full finding ▾Hide full finding ▴Finding 2024-013 – Lack of County-Wide Internal Controls Over Major Federal Program - Coronavirus State and Local Fiscal Recovery Funds PASS-THROUGH GRANTOR: Direct Grant FEDERAL AGENCY: U.S. Department of Treasury ASSISTANCE LISTING: 21.027 FEDERAL PROGRAM NAME: Coronavirus State and Local Fiscal Recovery Funds FEDERAL AWARD YEAR: 2021 CONTROL CATEGORY: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Period of Performance; Procurement and Suspension and Debarment; Reporting; Subrecipient Monitoring QUESTIONED COSTS: $-0- Condition: County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed. Cause of Condition: Policies and procedures have not been designed and implemented to ensure the County complies with grant requirements. Effect of Condition: This condition could result in noncompliance with grant requirements and could result in loss of federal funds to the County. Recommendation: OSAI recommends the County implement a system of internal controls to ensure compliance with grant requirements. Management Response: Chairman of the Board of County Commissioners: We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from. Criteria: The GAO Standards – Section 1 – Fundamental Concepts of Internal Control – OV1.01 states in part: Definition of Internal Control Internal control is a process effected by an entity’s oversight body, management, and other personnel that provides reasonable assurance that the objectives of an entity will be achieved. Additionally, GAO Standards – Section 2 – Establishing an Effective Internal Control System – OV2.04 states in part: Components, Principles, and Attributes Control Environment - The foundation for an internal control system. It provides the discipline and structure to help an entity achieve its objectives. Risk Assessment - Assesses the risks facing the entity as it seeks to achieve its objectives. This assessment provides the basis for developing appropriate risk responses. Information and Communication - The quality information management and personnel communicate and use to support the internal control system. Monitoring - Activities management establishes and operates to assess the quality of performance over time and promptly resolve the findings of audits and other reviews.
We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and m a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
During the process of documenting the County’s internal controls regarding federal disbursements, we noted that the County has not established procedures to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Period of Performance; Procurement and Suspension and Debarment; Reporting; Subrecipient Monitoring. Cause of Condition: Policies and procedures have not been designed and implemented to ensure federal expenditures are made in accordance with federal compliance requirements. Effect of Condition: This condition could result in noncompliance with grant requirements and loss of federal funds to the County. Recommendation: OSAI recommends the County gain an understanding of requirements for this program and implement internal control procedures to ensure compliance with requirements. Management Response: Chairman of the Board of County Commissioners: The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented. Criteria: OMB 2 CFR 200, Subpart D. 200.303(a) reads as follows: Subpart D-Post Federal Award Requirements §200.303 Internal Controls The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Further, accountability and stewardship should be overall goals in management's accounting of federal funds. Internal controls should be designed to monitor compliance with laws and regulations pertaining to grant contracts.
Show full finding ▾Hide full finding ▴Finding 2024-014 – Lack of Internal Controls Over Major Federal Programs – Coronavirus State and Local Fiscal Recovery Funds PASS-THROUGH GRANTOR: Direct Grant FEDERAL AGENCY: U.S. Department of Treasury ASSISTANCE LISTING: 21.027 FEDERAL PROGRAM NAME: Coronavirus State and Local Fiscal Recovery Funds FEDERAL AWARD YEAR: 2021 CONTROL CATEGORY: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Period of Performance; Procurement and Suspension and Debarment; Reporting; Subrecipient Monitoring QUESTIONED COSTS: $-0- Condition: During the process of documenting the County’s internal controls regarding federal disbursements, we noted that the County has not established procedures to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Period of Performance; Procurement and Suspension and Debarment; Reporting; Subrecipient Monitoring. Cause of Condition: Policies and procedures have not been designed and implemented to ensure federal expenditures are made in accordance with federal compliance requirements. Effect of Condition: This condition could result in noncompliance with grant requirements and loss of federal funds to the County. Recommendation: OSAI recommends the County gain an understanding of requirements for this program and implement internal control procedures to ensure compliance with requirements. Management Response: Chairman of the Board of County Commissioners: The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented. Criteria: OMB 2 CFR 200, Subpart D. 200.303(a) reads as follows: Subpart D-Post Federal Award Requirements §200.303 Internal Controls The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Further, accountability and stewardship should be overall goals in management's accounting of federal funds. Internal controls should be designed to monitor compliance with laws and regulations pertaining to grant contracts.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
FAC accepted this audit on May 16, 2022 — management decision was due November 16, 2022.
County-Wide controls regarding Control Environment, Risk Assessment, Information andCommunication, and Monitoring have not been designed.
Show full finding ▾Hide full finding ▴Finding 2021-014 ? Lack of County-Wide Controls Over Major Federal Program ? HighwayPlanning and Construction (Repeat Finding - 2013-014, 2014-014, 2015-014, 2017-014,2018-014,2020-014)DIRECT GRANTFEDERAL AGENCY: U.S. Department of TransportationCFDA NO: 20.205FEDERAL PROGRAM NAME: Highway Planning and ConstructionFEDERAL AWARD YEAR: 2017CONTROL CATEGORY: Activities Allowed or Unallowed, Allowable Costs/Cost Principles,Procurement, Suspension and Debarment, Special Tests and ProvisionsQUESTIONED COSTS: $-0-Condition: County-Wide controls regarding Control Environment, Risk Assessment, Information andCommunication, and Monitoring have not been designed.
Finding Number: 2021-014 Assistance Listing #20.205 Highway Planning and ConstructionPlanned Corrective Action: The Board of County Commissioners will work to implement a risk assessment plan. We will implement controls to help make sure we comply with all grant requirements. We will ensure that employees have the current and correct compliance supplement to work from.Anticipated Completion Date: 7/1/2022 Responsible Contact Person: Jeff Boren, BOCC Chairman
2020-014
During the process of documenting the County?s internal controls regarding federaldisbursements, we noted that Caddo County has not establish procedures to ensure compliance with thefollowing compliance requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles,Procurement and Suspension and Debarment, Special Tests and Provisions.
Show full finding ▾Hide full finding ▴Finding 2021-015 ? Lack of Internal Controls Over Major Federal Program ? Highway Planning andConstruction (Repeat Finding - 2013-015, 2014-015, 2015-015, 2017-015, 2018-015, 2020-015)DIRECT GRANTFEDERAL AGENCY: U.S. Department of TransportationCFDA NO: 20.205FEDERAL PROGRAM NAME: Highway Planning and ConstructionFEDERAL AWARD YEAR: 2017CONTROL CATEGORY: Activities Allowed or Unallowed, Allowable Costs/Cost Principles,Procurement and Suspension and Debarment, Special Tests and ProvisionsQUESTIONED COSTS: $-0-Condition: During the process of documenting the County?s internal controls regarding federaldisbursements, we noted that Caddo County has not establish procedures to ensure compliance with thefollowing compliance requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles,Procurement and Suspension and Debarment, Special Tests and Provisions.
Finding Number: 2021-015 Assistance Listing Number: #20.205 Highway Planning and Construction Planned Corrective Action: The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that Caddo County receives to ensure that proper internal controls are implemented. Anticipated completion date: 7/1/2022 Responsible contest person Jeff Boren, BOCC Chairman
2020-015
FAC accepted this audit on March 14, 2021 — management decision was due September 14, 2021.
County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed.Cause of Condition: Policies and procedures have not been designed and implemented to ensure the County complies with grant requirements.Effect of Condition: This condition could result in noncompliance with grant requirements.Recommendation: OSAI recommends that the County design and implement a system of internal controls to ensure compliance with grant requirements.Management Response:Chairman of the Board of County Commissioners: We will work to implement a risk assessment plan. We will implement controls to help make sure we comply with all grant requirements. We will ensure that employees have the current and correct compliance supplement to work from. Furthermore, we will work with the County Treasurer and County Clerk?s office to ensure that all checks and balances are done correctly.Criteria: The GAO Standards ? Section 1 ? Fundamental Concepts of Internal Control ? OV1.01 states in part:Definition of Internal ControlInternal control is a process effected by an entity?s oversight body, management, and other personnel that provides reasonable assurance that the objectives of an entity will be achieved.Additionally, GAO Standards ? Section 2 ? Establishing an Effective Internal Control System ? OV2.04 states in part:Components, Principles, and AttributesControl Environment - The foundation for an internal control system. It provides the discipline and structure to help an entity achieve its objectives.Risk Assessment - Assesses the risks facing the entity as it seeks to achieve its objectives. This assessment provides the basis for developing appropriate risk responses.Information and Communication - The quality information management and personnel communicate and use to support the internal control system.Monitoring - Activities management establishes and operates to assess the quality of performance over time and promptly resolve the findings of audits and other reviews.
Show full finding ▾Hide full finding ▴Finding 2020-014 ? Lack of County-Wide Internal Controls Over Major Federal Programs ? BIA (Repeat Finding 2013-014, 2014-014, 2015-014, 2017-014, 2018-014)PASS-THROUGH GRANTOR: Bureau of Indian AffairsFEDERAL AGENCY: U.S. Department of TransportationCFDA NO: 20.205FEDERAL PROGRAM NAME: Highway Planning and ConstructionFEDERAL AWARD YEAR: 2017CONTROL CATEGORY: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Procurement and Suspension and Debarment; and Special Tests and ProvisionsQUESTIONED COSTS: $-0-Condition: County-wide internal controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed.Cause of Condition: Policies and procedures have not been designed and implemented to ensure the County complies with grant requirements.Effect of Condition: This condition could result in noncompliance with grant requirements.Recommendation: OSAI recommends that the County design and implement a system of internal controls to ensure compliance with grant requirements.Management Response:Chairman of the Board of County Commissioners: We will work to implement a risk assessment plan. We will implement controls to help make sure we comply with all grant requirements. We will ensure that employees have the current and correct compliance supplement to work from. Furthermore, we will work with the County Treasurer and County Clerk?s office to ensure that all checks and balances are done correctly.Criteria: The GAO Standards ? Section 1 ? Fundamental Concepts of Internal Control ? OV1.01 states in part:Definition of Internal ControlInternal control is a process effected by an entity?s oversight body, management, and other personnel that provides reasonable assurance that the objectives of an entity will be achieved.Additionally, GAO Standards ? Section 2 ? Establishing an Effective Internal Control System ? OV2.04 states in part:Components, Principles, and AttributesControl Environment - The foundation for an internal control system. It provides the discipline and structure to help an entity achieve its objectives.Risk Assessment - Assesses the risks facing the entity as it seeks to achieve its objectives. This assessment provides the basis for developing appropriate risk responses.Information and Communication - The quality information management and personnel communicate and use to support the internal control system.Monitoring - Activities management establishes and operates to assess the quality of performance over time and promptly resolve the findings of audits and other reviews.
We will work to implement a risk assessmentplan. We will implement controls to help makesure we comply with all grant requirements.We will ensure that employees have the currentand correct compliance supplement to workfrom. Furthermore, we will work with theCounty Treasurer and County Clerk's office toensure that all checks and balances are donecorrect.
During the process of documenting the County?s internal controls regarding federal disbursements, we noted that Caddo County has not established procedures to ensure compliance with the following federal compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Procurement and Suspension and Debarment; and Special Tests and Provisions.Cause of Condition: Policies and procedures have not been designed and implemented to ensure federal expenditures are made in accordance with federal compliance requirements.Effect of Condition: This condition could result in noncompliance with federal compliance requirements and could lead to a loss of federal funds to the County.Recommendation: OSAI recommends the County gain an understanding of the federal compliance requirements for these programs and implement internal control procedures to ensure compliance with these requirements.Management Response:Board of County Commissioners District 1, 2, and 3: The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that Caddo County receives to ensure that proper internal controls are implemented.Criteria: Title 2 CFR ? 200.303(a) Internal Controls reads as follows:The non-Federal entity must:Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).Further, accountability and stewardship should be overall goals in management?s accounting of federal funds. Internal controls should be designed to monitor compliance with laws and regulations pertaining to grant contracts.
Show full finding ▾Hide full finding ▴Finding 2020-015 ? Lack of Internal Controls Over Major Federal Programs ? BIA (Repeat Finding - 2013-015, 2014-015, 2015-015, 2017-015, 2018-015)PASS-THROUGH GRANTOR: Bureau of Indian AffairsFEDERAL AGENCY: U.S. Department of TransportationCFDA NO: 20.205FEDERAL PROGRAM NAME: Highway Planning and ConstructionFEDERAL AWARD YEAR: 2017CONTROL CATEGORY: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Procurement and Suspension and Debarment; and Special Tests and Provisions.QUESTIONED COSTS: $-0-Condition: During the process of documenting the County?s internal controls regarding federal disbursements, we noted that Caddo County has not established procedures to ensure compliance with the following federal compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Procurement and Suspension and Debarment; and Special Tests and Provisions.Cause of Condition: Policies and procedures have not been designed and implemented to ensure federal expenditures are made in accordance with federal compliance requirements.Effect of Condition: This condition could result in noncompliance with federal compliance requirements and could lead to a loss of federal funds to the County.Recommendation: OSAI recommends the County gain an understanding of the federal compliance requirements for these programs and implement internal control procedures to ensure compliance with these requirements.Management Response:Board of County Commissioners District 1, 2, and 3: The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that Caddo County receives to ensure that proper internal controls are implemented.Criteria: Title 2 CFR ? 200.303(a) Internal Controls reads as follows:The non-Federal entity must:Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).Further, accountability and stewardship should be overall goals in management?s accounting of federal funds. Internal controls should be designed to monitor compliance with laws and regulations pertaining to grant contracts.
The Board of County Commissioners willwork with all County Officials to go over allgrants and federal monies that Caddo Countyreceives to ensure that proper internal controlsare im lemented.
FAC accepted this audit on June 14, 2020 — management decision was due December 14, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-014, 2015-014, 2014-014, 2013-014
GSA_MIGRATION
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GSA_MIGRATION
2017-015, 2015-015, 2014-015, 2013-015
GSA_MIGRATION
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GSA_MIGRATION
2017-030
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GSA_MIGRATION
FAC accepted this audit on May 29, 2018 — management decision was due November 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2013-014, 2014-014, 2015-015
GSA_MIGRATION
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GSA_MIGRATION
2013-015, 2014-015, 2015-015
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2013-017, 2014-017, 2015-017
GSA_MIGRATION
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2009-010, 2010-010, 2011-010, 2016-020
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