FAC Explorer

Audit 14729

FY End
2023-06-30
Total Expended
$1.06M
Findings
4
Programs
11
Organization: Fletcher Public Schools (OK)
Year: 2023 Accepted: 2024-01-31
Auditor: Angel Johnston & Blasingame PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10918 2023-003 Significant Deficiency - I
10919 2023-003 Significant Deficiency - I
587360 2023-003 Significant Deficiency - I
587361 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $346,193 Yes 1
84.010 Title I Grants to Local Educational Agencies $84,968 - 0
84.041 Impact Aid $50,816 - 0
10.553 School Breakfast Program $47,280 - 0
84.060 Indian Education_grants to Local Educational Agencies $20,616 - 0
10.555 National School Lunch Program $18,550 - 0
84.367 Improving Teacher Quality State Grants $16,902 - 0
84.027 Special Education_grants to States $11,067 - 0
84.424 Student Support and Academic Enrichment Program $10,897 - 0
84.173 Special Education_preschool Grants $1,286 - 0
15.130 Indian Education_assistance to Schools $90 - 0

Contacts

Name Title Type
QCBSJ3C5W6C5 Shane Gilbreath Auditee
5805496027 Steve Blasingame Auditor
No contacts on file

Notes to SEFA

Title: Note 3 – Food Distribution Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting consistent with the preparation of the combined financial statements except for nonmonetary assistance noted in Note 3. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. Non-monetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed.
Title: Note 4 –Donated PPE Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting consistent with the preparation of the combined financial statements except for nonmonetary assistance noted in Note 3. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. The school reported they did not receive any federally funded personal protective equipment (PPE).

Finding Details

Finding 2023-003
2023-003 - ESSER FAL Number 84.425D and 84.425U Grant Period Ending 6-30-23 Statement of Condition –During our testing of federal expenditures for the ESSER program, we noted 5 of the 10 federal expenditures tested had the purchase order dated after the nvoice or statement date. Criteria – Per Oklahoma State Statute 70-5-135, “before any purchase is completed a purchase order or encumbrance must be issued.” Also, “No bill shall be paid unless it is supported by an itemized invoice clearly describing the items purchased, the quantity of each item, its unit price, its total cost and proof of receipt of such goods and services.” Cause/Effect of Condition – The school was not following proper purchasing procedures. The District could expend more than their legal appropriations or items could be ordered that would not have been approved by the purchasing officer. Recommendation – The District should make sure no purchase is initiated without first obtaining an approved purchase order and adequate documentation.
Finding 2023-003
2023-003 - ESSER FAL Number 84.425D and 84.425U Grant Period Ending 6-30-23 Statement of Condition –During our testing of federal expenditures for the ESSER program, we noted 5 of the 10 federal expenditures tested had the purchase order dated after the nvoice or statement date. Criteria – Per Oklahoma State Statute 70-5-135, “before any purchase is completed a purchase order or encumbrance must be issued.” Also, “No bill shall be paid unless it is supported by an itemized invoice clearly describing the items purchased, the quantity of each item, its unit price, its total cost and proof of receipt of such goods and services.” Cause/Effect of Condition – The school was not following proper purchasing procedures. The District could expend more than their legal appropriations or items could be ordered that would not have been approved by the purchasing officer. Recommendation – The District should make sure no purchase is initiated without first obtaining an approved purchase order and adequate documentation.
Finding 2023-003
2023-003 - ESSER FAL Number 84.425D and 84.425U Grant Period Ending 6-30-23 Statement of Condition –During our testing of federal expenditures for the ESSER program, we noted 5 of the 10 federal expenditures tested had the purchase order dated after the nvoice or statement date. Criteria – Per Oklahoma State Statute 70-5-135, “before any purchase is completed a purchase order or encumbrance must be issued.” Also, “No bill shall be paid unless it is supported by an itemized invoice clearly describing the items purchased, the quantity of each item, its unit price, its total cost and proof of receipt of such goods and services.” Cause/Effect of Condition – The school was not following proper purchasing procedures. The District could expend more than their legal appropriations or items could be ordered that would not have been approved by the purchasing officer. Recommendation – The District should make sure no purchase is initiated without first obtaining an approved purchase order and adequate documentation.
Finding 2023-003
2023-003 - ESSER FAL Number 84.425D and 84.425U Grant Period Ending 6-30-23 Statement of Condition –During our testing of federal expenditures for the ESSER program, we noted 5 of the 10 federal expenditures tested had the purchase order dated after the nvoice or statement date. Criteria – Per Oklahoma State Statute 70-5-135, “before any purchase is completed a purchase order or encumbrance must be issued.” Also, “No bill shall be paid unless it is supported by an itemized invoice clearly describing the items purchased, the quantity of each item, its unit price, its total cost and proof of receipt of such goods and services.” Cause/Effect of Condition – The school was not following proper purchasing procedures. The District could expend more than their legal appropriations or items could be ordered that would not have been approved by the purchasing officer. Recommendation – The District should make sure no purchase is initiated without first obtaining an approved purchase order and adequate documentation.