FAC Explorer

Audit 297180

FY End
2023-06-30
Total Expended
$1.23M
Findings
8
Programs
9
Organization: Zaneis School District C-072 (OK)
Year: 2023 Accepted: 2024-03-25
Auditor: Mary E Johnson & Associates PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384074 2023-005 Material Weakness - F
384075 2023-005 Material Weakness - F
384076 2023-006 Material Weakness - N
384077 2023-006 Material Weakness - N
960516 2023-005 Material Weakness - F
960517 2023-005 Material Weakness - F
960518 2023-006 Material Weakness - N
960519 2023-006 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $648,796 Yes 2
84.010 Title I Grants to Local Educational Agencies $160,325 - 0
32.009 Emergency Connectivity Fund Program $70,560 - 0
10.553 School Breakfast Program $61,824 - 0
84.358 Rural Education $32,730 - 0
84.060 Indian Education_grants to Local Educational Agencies $25,197 - 0
10.555 National School Lunch Program $15,378 - 0
84.367 Improving Teacher Quality State Grants $5,079 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
J4R1U1EQESN5 Ryan Cole Auditee
5806682955 Laura Perry Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on using the cash basis of accounting. Encumbrances are included when paid rather when incurred. Some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. Nonmonetary assistance is reported in the schedule at the fair market value of commodities received. De Minimis Rate Used: N Rate Explanation: Zaneis School District No. C072, Carter County, Oklahoma has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule of Expenditures of Federal Awards includes the federal grant activity of Zaneis School District No. C072, Carter County, Oklahoma under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Zaneis School District No. C072, Carter County, Oklahoma, it is not intended to and does not present the basic financial statements as listed in the table of contents, of Zaneis School District No. C072, Carter County, Oklahoma.
Title: Note 2: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on using the cash basis of accounting. Encumbrances are included when paid rather when incurred. Some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. Nonmonetary assistance is reported in the schedule at the fair market value of commodities received. De Minimis Rate Used: N Rate Explanation: Zaneis School District No. C072, Carter County, Oklahoma has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on using the cash basis of accounting. Encumbrances are included when paid rather when incurred. Some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. Nonmonetary assistance is reported in the schedule at the fair market value of commodities received.
Title: Note 3: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on using the cash basis of accounting. Encumbrances are included when paid rather when incurred. Some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. Nonmonetary assistance is reported in the schedule at the fair market value of commodities received. De Minimis Rate Used: N Rate Explanation: Zaneis School District No. C072, Carter County, Oklahoma has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Zaneis School District No. C072, Carter County, Oklahoma has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 4: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on using the cash basis of accounting. Encumbrances are included when paid rather when incurred. Some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. Nonmonetary assistance is reported in the schedule at the fair market value of commodities received. De Minimis Rate Used: N Rate Explanation: Zaneis School District No. C072, Carter County, Oklahoma has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Zaneis School District No. C072, Carter County, Oklahoma did not have any awards that have been passed through to subrecipients.
Title: Note 5: Transfers between Federal Programs Accounting Policies: Expenditures reported on the Schedule are reported on using the cash basis of accounting. Encumbrances are included when paid rather when incurred. Some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. Nonmonetary assistance is reported in the schedule at the fair market value of commodities received. De Minimis Rate Used: N Rate Explanation: Zaneis School District No. C072, Carter County, Oklahoma has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Zaneis School District No. C072, Carter County, Oklahoma received $10,000 for program for program CFDA#84.424 Title IV which were allowed to be transferred to be used for Title I CFDA#84.010, and thus was reported above in the Title I revenues agree with corresponding expenditures.

Finding Details

Finding 2023-005
Condition: Property acquired with federal funds were not tracked in property records. Criteria: 2 CFR 200.313(d)(1) requires property records must be maintained that include a description of the property, serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, the cost of the property, percentage of the federal project costs under which property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Cause: Failure to identify construction in progress as capital outlay for property. Context: Twenty five percent of population was not captured on the federal property report maintained by District. Effect: Noncompliance with Uniform Guidance. Recommendation: We recommend that property acquired with federal funds be properly tracked. We also recommend reconciliations procedures for property acquired with federal funds and the property listing for items acquired with federal funds. Views of Responsible Officials and Planned Corrective Action: The District will review federal expenditures of OCAS object codes to 700s and 450s at year end to the federal inventory listing to ensure all equipment has been captured as required by federal regulations.
Finding 2023-005
Condition: Property acquired with federal funds were not tracked in property records. Criteria: 2 CFR 200.313(d)(1) requires property records must be maintained that include a description of the property, serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, the cost of the property, percentage of the federal project costs under which property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Cause: Failure to identify construction in progress as capital outlay for property. Context: Twenty five percent of population was not captured on the federal property report maintained by District. Effect: Noncompliance with Uniform Guidance. Recommendation: We recommend that property acquired with federal funds be properly tracked. We also recommend reconciliations procedures for property acquired with federal funds and the property listing for items acquired with federal funds. Views of Responsible Officials and Planned Corrective Action: The District will review federal expenditures of OCAS object codes to 700s and 450s at year end to the federal inventory listing to ensure all equipment has been captured as required by federal regulations.
Finding 2023-006
Condition: Construction projects did not obtain certified payrolls documenting compliance with wage rate requirements. Criteria: 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted construction requires that nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (Which still may be referenced as Davis-Bacon Act). Which includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each which in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Cause: Failure to understand requirements for federally funded construction projects. Context: Construction contracts to be paid with federal funds did not include wage rate requirements. In addition, required certified payrolls were not obtained. Effect: Noncompliance with Uniform Guidance Repeat Finding from Prior Year: No Recommendation: We recommend that the District obtain certified payrolls for all federally funded construction projects. We also recommend that federal funded contracts include required provisions. We also recommend that the District review all requirements for federal funds received to ensure compliance. Views of Responsible Officials and Planned Corrective Action: Typically District does not use federal funds for construction. These were renovations in response to COVID-19 and allowed expenditure of the program. The District will make sure when construction contracts are bid they let contractors know federal funds will be used and make sure the Contractor is able to comply with the requirement of certified payrolls to be submitted with all invoices submitted to District if federal funds are going to be used.
Finding 2023-006
Condition: Construction projects did not obtain certified payrolls documenting compliance with wage rate requirements. Criteria: 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted construction requires that nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (Which still may be referenced as Davis-Bacon Act). Which includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each which in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Cause: Failure to understand requirements for federally funded construction projects. Context: Construction contracts to be paid with federal funds did not include wage rate requirements. In addition, required certified payrolls were not obtained. Effect: Noncompliance with Uniform Guidance Repeat Finding from Prior Year: No Recommendation: We recommend that the District obtain certified payrolls for all federally funded construction projects. We also recommend that federal funded contracts include required provisions. We also recommend that the District review all requirements for federal funds received to ensure compliance. Views of Responsible Officials and Planned Corrective Action: Typically District does not use federal funds for construction. These were renovations in response to COVID-19 and allowed expenditure of the program. The District will make sure when construction contracts are bid they let contractors know federal funds will be used and make sure the Contractor is able to comply with the requirement of certified payrolls to be submitted with all invoices submitted to District if federal funds are going to be used.
Finding 2023-005
Condition: Property acquired with federal funds were not tracked in property records. Criteria: 2 CFR 200.313(d)(1) requires property records must be maintained that include a description of the property, serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, the cost of the property, percentage of the federal project costs under which property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Cause: Failure to identify construction in progress as capital outlay for property. Context: Twenty five percent of population was not captured on the federal property report maintained by District. Effect: Noncompliance with Uniform Guidance. Recommendation: We recommend that property acquired with federal funds be properly tracked. We also recommend reconciliations procedures for property acquired with federal funds and the property listing for items acquired with federal funds. Views of Responsible Officials and Planned Corrective Action: The District will review federal expenditures of OCAS object codes to 700s and 450s at year end to the federal inventory listing to ensure all equipment has been captured as required by federal regulations.
Finding 2023-005
Condition: Property acquired with federal funds were not tracked in property records. Criteria: 2 CFR 200.313(d)(1) requires property records must be maintained that include a description of the property, serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, the cost of the property, percentage of the federal project costs under which property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Cause: Failure to identify construction in progress as capital outlay for property. Context: Twenty five percent of population was not captured on the federal property report maintained by District. Effect: Noncompliance with Uniform Guidance. Recommendation: We recommend that property acquired with federal funds be properly tracked. We also recommend reconciliations procedures for property acquired with federal funds and the property listing for items acquired with federal funds. Views of Responsible Officials and Planned Corrective Action: The District will review federal expenditures of OCAS object codes to 700s and 450s at year end to the federal inventory listing to ensure all equipment has been captured as required by federal regulations.
Finding 2023-006
Condition: Construction projects did not obtain certified payrolls documenting compliance with wage rate requirements. Criteria: 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted construction requires that nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (Which still may be referenced as Davis-Bacon Act). Which includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each which in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Cause: Failure to understand requirements for federally funded construction projects. Context: Construction contracts to be paid with federal funds did not include wage rate requirements. In addition, required certified payrolls were not obtained. Effect: Noncompliance with Uniform Guidance Repeat Finding from Prior Year: No Recommendation: We recommend that the District obtain certified payrolls for all federally funded construction projects. We also recommend that federal funded contracts include required provisions. We also recommend that the District review all requirements for federal funds received to ensure compliance. Views of Responsible Officials and Planned Corrective Action: Typically District does not use federal funds for construction. These were renovations in response to COVID-19 and allowed expenditure of the program. The District will make sure when construction contracts are bid they let contractors know federal funds will be used and make sure the Contractor is able to comply with the requirement of certified payrolls to be submitted with all invoices submitted to District if federal funds are going to be used.
Finding 2023-006
Condition: Construction projects did not obtain certified payrolls documenting compliance with wage rate requirements. Criteria: 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted construction requires that nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (Which still may be referenced as Davis-Bacon Act). Which includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each which in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Cause: Failure to understand requirements for federally funded construction projects. Context: Construction contracts to be paid with federal funds did not include wage rate requirements. In addition, required certified payrolls were not obtained. Effect: Noncompliance with Uniform Guidance Repeat Finding from Prior Year: No Recommendation: We recommend that the District obtain certified payrolls for all federally funded construction projects. We also recommend that federal funded contracts include required provisions. We also recommend that the District review all requirements for federal funds received to ensure compliance. Views of Responsible Officials and Planned Corrective Action: Typically District does not use federal funds for construction. These were renovations in response to COVID-19 and allowed expenditure of the program. The District will make sure when construction contracts are bid they let contractors know federal funds will be used and make sure the Contractor is able to comply with the requirement of certified payrolls to be submitted with all invoices submitted to District if federal funds are going to be used.