FAC Explorer

Audit 293502

FY End
2023-06-30
Total Expended
$1.53M
Findings
2
Programs
17
Organization: Stonewall Public Schools (OK)
Year: 2023 Accepted: 2024-03-05
Auditor: Angel Johnston & Blasingame PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372179 2023-006 Significant Deficiency - N
948621 2023-006 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $242,667 Yes 0
84.010 Title I Grants to Local Educational Agencies $171,722 Yes 0
10.555 National School Lunch Program $169,705 - 0
10.558 Child and Adult Care Food Program $138,215 - 0
84.041 Impact Aid $119,416 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $104,243 - 0
10.553 School Breakfast Program $55,378 - 0
10.780 Usda Rural Development Community Facilities Program Grant $50,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $40,545 - 0
84.060 Indian Education_grants to Local Educational Agencies $33,595 - 0
84.358 Rural Education $26,104 - 0
10.565 Commodity Supplemental Food Program $20,835 - 0
84.424 Student Support and Academic Enrichment Program $13,408 - 0
15.130 Indian Education_assistance to Schools $10,560 - 0
84.027 Special Education_grants to States $3,709 Yes 0
84.173 Special Education_preschool Grants $2,168 Yes 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
XZCWBS1NR8C8 Greg Lovelis Auditee
5802654241 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 2023-006
2023-006 – Statement of Condition – The school used American Rescue Plan Elementary and Secondary Schools (ARP ESSER), Project 795 funds to resurface floors, bathroom door partitions and heat and air renovations. The cost of these renovations was in excess of $2,000. Criteria – According to 2 CFR Part 200, Appendix XI Compliance Supplement ESF Section 1, Elementary & Secondary Education Asset Listing Numbers 84.425D and 84.425U, Section N.1, Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborer and mechanics must meet Davis-Bacon prevailing wage requirements. Cause/Effect of Condition –. School management was not aware of the Davis-Bacon requirements under the ESF compliance supplement. Workers of the construction vendors could be paid less than the required prevailing wage rates. Recommendation – The school should review and become familiar with the required compliance requirements under the Compliance Supplement which governs the ARP ESSER program.
Finding 2023-006
2023-006 – Statement of Condition – The school used American Rescue Plan Elementary and Secondary Schools (ARP ESSER), Project 795 funds to resurface floors, bathroom door partitions and heat and air renovations. The cost of these renovations was in excess of $2,000. Criteria – According to 2 CFR Part 200, Appendix XI Compliance Supplement ESF Section 1, Elementary & Secondary Education Asset Listing Numbers 84.425D and 84.425U, Section N.1, Recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborer and mechanics must meet Davis-Bacon prevailing wage requirements. Cause/Effect of Condition –. School management was not aware of the Davis-Bacon requirements under the ESF compliance supplement. Workers of the construction vendors could be paid less than the required prevailing wage rates. Recommendation – The school should review and become familiar with the required compliance requirements under the Compliance Supplement which governs the ARP ESSER program.