Finding 2023-009 – Lack of County-Wide Controls Over the Schedule of Expenditure of Federal Awards
The BOCC will review the SEFA's going forward and will request supporting documentation from the Treasurer and County Clerk's offices to determine if federal expenditures and receipts are reported correctly. We will partner with the BOCC during the next Risk Assessment meeting to implement a policy to ensure that we are collecting, expending, and reporting federal grants in the correct manner.
Finding 2023-010 - Lack of County-Wide Controls Over Major Federal Program – Coronavirus State and Local Fiscal Recovery Funds
During the Risk Assessment quarterly meetings, I will be addressing the need to design and implement a policy that denotes procedures to accurately account for all federal receipts and expenditures. The Budget Board will conduct a meeting to discuss and create a policy for federal grants that is disseminated among all applicable offices. We will conduct meetings to design policies to ensure compliance.
Finding 2023-011 – Lack of Internal Controls Over Major Federal Program – Coronavirus State and Local Fiscal Recovery Funds
Going forward, we will be reviewing the compliance supplement requirements for all federal grants. We will conduct meetings to design polices for expenditures and reporting of federal grants to ensure compliance. We will conduct meetings to design polices for expenditures and repmiing of federal grants to ensure compliance. The Budget Board will partner with other offices to ensure prior to receiving and disbursing federal funds the proper guidelines are followed.
Finding 2023-012 - Noncompliance Over Procurement – Coronavirus State and Local Fiscal Recovery Funds
The BOCC will ensure going forward that all departments are aware that encumbrances need to occur prior to goods or services being purchased. Additionally, during our review of purchase orders and documentation, we will ensure they are adequately supported. We will ensure all County offices are aware of the purchasing procedures and conducting meetings to design procurement policy and orocedures to ensure compliance.
Finding 2023-013 – Noncompliance Over Reporting – Coronavirus State and Local Fiscal Recovery Funds
The BOCC will ensure going forward that before the annual reports are filed, they are reviewed in an open meeting for accuracy. We will ensure going forward that the County will review the reports for accuracy when they are received the prepared reports from the firm hired by the County.
Condition: During our review and reconciliation of the Schedule of Expenditures of Federal Awards (SEFA) as initially prepared by the County, we identified federal programs that were not listed accurately which resulted in federal expenditures being understated by $636,259.
THE COUNTY CLERK AND STAFF HAVE CONTACTED OTHER CLERKS TO GET BETTER TRAINING AND UNDERSTANDING OF HOW TO PREPARE AND REPORT THE SEFA. WE HAVE ALSO GAINED A BETTER UNDERSTANDING OF THE GOVERNMENT WEBSITE REGARDING ALN NUMBERS AND WHERE TO FIND THEM.
2020-011
Condition: County-wide controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed.
WE WILL CREATE AND FOLLOW POLICIES AND PROCEDURES TO ADHERE TO THE GRANT REQUIREMENTS. THIS WAS THE FIRST TIME WE HAD THIS KIND OF RELIEF FUND AND NOW WE KNOW AND UNDERSTAND THE REQUIREMENTS AND REPORTING BETTER.
Condition: During the process of documenting the County?s internal controls regarding federal disbursements for Coronavirus Relief fund, we noted that LeFlore County has not established procedures to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; and Period of Performance.
WE WILL CREATE AND FOLLOW POLICIES AND PROCEDURES TO ADHERE TO GRANT REQUIREMENTS. THIS WAS THE FIRST TIME WE HAD THIS KIND OF RELEF FUND AND NOW WE KNOW AND UNDERSTAND THE REQUIREMENTS AND REPORTING BETTER.
Condition: During the test of 100% of federal expenditures for Coronavirus Relief Fund, program disbursements totaling $59,797 were not expended in accordance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles due to unsubstantiated, duplicated and ineligible costs. ? Reimbursed payroll expenditures totaling $11,667 were previously reimbursed by another federal program. ? Expenses of $1,245 were submitted twice on purchase orders 1010 and 1091. ? Enforced leave expenditures totaling $1,306 were not supported by adequate documentation. ? Payroll expenditures totaling $45,579 were not supported by adequate documentation to determine costs were incurred for allowable activities and allowable cost.
WE WILL CREATE AND FOLLOW POLICIES AND PROCEDURES TO ADHERE TO THE GRANT REQUIREMENTS. THIS WAS THE FIRST TIME WE HAD THIS KIND OF RELIEF FUND AND NOW WE KNOW AND UNDERSTAND THE REQUIREMENTS AND REPORTING BETTER.
Condition: During the test of 100% of federal expenditures for Coronavirus Relief Fund, program disbursements totaling $21,279 were not expended in accordance with the period of performances due to unsubstantiated and ineligible cost.
WE WILL CREATE AND FOLLOW POLICIES AND PROCEDURES TO ADHERE TO THE GRANT REQUIREMENTS. THIS WAS THE FIRST TIME WE HAD THIS KIND OF RELIEF FUND AND NOW WE KNOW AND UNDERSTAND THE REQUIREMENTS AND REPORTING BETTER.
Condition: During our review and reconciliation of the Schedule of Expenditures of Federal Awards (SEFA) as initially prepared by the County, we identified federal programs that were not listed accurately which resulted in federal expenditures being understated by $517,282.
THE COUNTY CLERK AND STAFF HAVE CONTACTED OTHER CLERKS TO GET BETTER TRAINING AND UNDERSTANDING OF HOW TO PREPARE AND REPORT THE SEFA. WE HAVE ALSO GAINED A BETTER UNDERSTANDING OF THE GOVERNMENT WEBSITE REGARDING ALN NUMBERS AND WHERE TO FIND THEM.
2019-011
Condition: County-wide controls regarding Control Environment, Risk Assessment, Information and Communication, and Monitoring have not been designed and implemented.
THE COUNTY WILL GAIN A BETTER SENSE OF COMPLAINCE TO ENSURE THE GRANT REQUIREMENTS ARE MET. WE WILL WORK TO ESTABLISH A BETTER INTERNAL CONTROL SYSTEM BY PRACTICING BETTER COMMUNCATION AND INFORMATION AS WELL.
2019-012
Condition: During the process of documenting the County?s internal controls regarding federal disbursements for Schools and Roads - Grants to State, we noted that LeFlore County has not established procedures to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Cash Management; and Earmarking.
THE COUNTY WILL GAIN A BETTER UNDERSTANDING OF THE REQUIREMENTS AND IMPLEMENT INTERNAL CONTROL PROCEDURES TO BE COMPLIANCE.
2019-013
PASS THROUGH GRANTOR: Oklahoma State Treasurer FEDERAL AGENCY: U.S. Department of Agriculture CFDA NO: 10.665 FEDERAL PROGRAM NAME: Schools and Roads - Grants to States FEDERAL AWARD YEAR: 2019 CONTROL CATEGORY: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Cash Management; Earmarking QUESTIONED COSTS: $-0- Condition: The County has not designed and implemented formal internal controls for the reporting of its federal programs as required by federal regulations. During our review and reconciliation of the Schedule of Expenditures of Federal Awards (SEFA) as initially prepared by the County, the following misstatements were noted: ? The actual expenditures for Schools and Roads - Grants to States CFDA 10.665 were $635,644 and the County reported $300,800, resulting in an understatement of $334,844. ? The actual expenditures for Flood Control CFDA 12.112 were $20,518 and the County reported $0, resulting in an understatement of $20,518. ? The actual expenditures for Recreational Trails Program CFDA 20.219 were $7,066 and the County reported $0, resulting in an understatement of $7,066. ? The actual expenditures for the Disaster Grants-Public Assistance (Presidentially Declared Disasters) CFDA 97.036 were $2,042 and the County reported $0, resulting in an understatement of $2,042. ? The actual expenditures for the Emergency Management Performance Grants CFDA 97.042 were $9,075 and the County reported $9,461, resulting in an overstatement of $386. Reported Total Expenditures of Federal Award $ 818,119 Add: Schools and Roads - Grants to States (CFDA 10.665) 334,844 Add: Flood Control (CFDA 12.112) 20,518 Add: Recreational Trails Program (CFDA 20.219) 7,066 Add: Disaster Grants - Public Assistance (Presidentially Declared Disasters) CFDA 97.036 2,042 Less: Emergency Management Performance Grants CFDA 97.042 (386) Actual Federal Expenditures of Federal Awards $1,182,203 Original SEFA understated by $ 364,084 Cause of Condition: Policies and procedures have not been designed and implemented to ensure accurate reporting of expenditures for all federal awards. Effect of Condition: This condition resulted in inaccuracy in the recording of the federal expenditures on the SEFA. Recommendation: OSAI recommends county officials and department heads gain an understanding of federal programs awarded to Leflore County. Internal control procedures should be designed and implemented to ensure accurate reporting of expenditures on the SEFA and to ensure compliance with federal requirements. Management Response: Chairman of the Board of County Commissioners and County Clerk: During the 2019 year, we had an employee who became sick/hosptilized and in turn took an early retirement. This employee left unexpectdly and paperwork for the SEFA was in boxes that had to be gone through. We have since trained and completed the SEFA for 2019. Criteria: 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). 2 CFR ? 200.508(b) Auditee responsibilities reads as follows: The auditee must: Prepare appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with ?200.510 Financial statements. 2 CFR ? 200.510(b) Financial statements reads, in part, as follows: Schedule of expenditures of Federal awards. The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 Basis for determining Federal awards expended. Further, GAO Standards ? Section 2 ? Objectives of an Entity - OV2.23 states in part: Compliance Objective Management conducts activities in accordance with applicable laws and regulations. As part of specifying compliance objectives, the entity determines which laws and regulations apply to the entity. Management is expected to set objectives that incorporate these requirements.
DURING THE 2018 YEAR WE HAD AN EMPLOYEE WHO BECAME SICK/HOSPITALIZED AND IN TURN TOOK AN EARLY RETIREMENT. THIS EMPLOYEE LEFT UNEXPECTDLY AND PAPERWORK FOR THE SEFA WAS IN BOXES THAT HAD TO BE GONE THROUGH. WE HAVE SINCE TRAINED AND COMPLETED THE SEFA FOR 2019.
2018-013
PASS THROUGH GRANTOR: Oklahoma State Treasurer FEDERAL AGENCY: U.S. Department of Agriculture CFDA NO: 10.665 FEDERAL PROGRAM NAME: Schools and Roads-Grants to States FEDERAL AWARD YEAR: 2019 CONTROL CATEGORY: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Cash Management; and Earmarking QUESTIONED COSTS: $-0- Condition: County-wide 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 to ensure the County is in compliance with grant requirements. Effect of Condition: This condition could result in noncompliance with grant requirements. Recommendation: OSAI recommends that 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 on implementing a system of internal controls to ensure we are compliant with grant requirements. Criteria: The GAO Standards ? Section 1 ? Fundamental Concepts of Internal Controls ? OV1.01 states in part: Definition of Internal Controls 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 ON IMPLEMENTING A SYSTEM OF INTERNAL CONTROLS TO ENSURE WE ARE COMPLIANT WITH GRANT REQUIREMENTS.
2018-014
PASS THROUGH GRANTOR: Oklahoma State Treasurer FEDERAL AGENCY: U.S. Department of Agriculture CFDA NO: 10.665 FEDERAL PROGRAM NAME: Schools and Roads - Grants to States FEDERAL AWARD YEAR: 2019 CONTROL CATEGORY: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Cash Management; Earmarking QUESTIONED COSTS: $-0- Condition: During the process of documenting the County?s internal controls regarding federal disbursements for Schools and Roads - Grants to State, we noted that LeFlore County has not established procedures to ensure compliance with the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Cash Management; and Earmarking. Cause of Condition: Policies and procedures have not been designed to ensure federal expenditures are made in accordance with federal compliance requirements. Effect of Condition: This condition could result in noncompliance to grant requirements and loss of federal funds to the county. Recommendation: OSAI recommends the County gain an understanding of requirements for these programs and implement internal control procedures to ensure compliance with requirements. Management Response: County Commissioner District 1: Leflore County will implement a system of internal controls to ensure compliance with grant requirements. County Commissioner District 2: District 2 will gain an understanding for school and roads grants and implement procedures to ensure compliance. County Commissioner District 3: We will seek the compliance requirements and adhere to them. Criteria: The GAO Standards ? Section 1 ? Fundamental Concepts of Internal Controls ? OV1.01 states in part: Definition of Internal Controls 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. 2 CFR ? 200.303 Internal Controls (a) reads as follows: The non-Federal entity must: (a) 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).
LEFLORE COUNTY WILL IMPLEMENT A SYSTEM OF INTERNAL CONTROLS TO ENSURE COMPLIANCE WITH GRANT REQUIREMENTS.
2018-015
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2015-020, 2016-018, 2017-019
GSA_MIGRATION
GSA_MIGRATION
2015-021, 2016-019, 2017-020
GSA_MIGRATION
GSA_MIGRATION
2015-020, 2016-018
GSA_MIGRATION
GSA_MIGRATION
2016-019, 2015-021
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2015-016
GSA_MIGRATION
GSA_MIGRATION
2015-020
GSA_MIGRATION
GSA_MIGRATION
2015-021
GSA_MIGRATION
GSA_MIGRATION
2015-023
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