FAC Explorer

Audit 29855

FY End
2022-06-30
Total Expended
$987,185
Findings
6
Programs
14
Organization: Ringling School District I-14 (OK)
Year: 2022 Accepted: 2023-03-26
Auditor: Mary E Johnson & Associates PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33156 2022-005 Material Weakness Yes F
33157 2022-005 Material Weakness Yes F
33158 2022-005 Material Weakness Yes F
609598 2022-005 Material Weakness Yes F
609599 2022-005 Material Weakness Yes F
609600 2022-005 Material Weakness Yes F

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $233,406 Yes 0
84.287 Twenty-First Century Community Learning Centers $169,100 - 0
84.425 Education Stabilization Fund $148,942 Yes 1
84.060 Indian Education_grants to Local Educational Agencies $20,506 - 0
10.553 School Breakfast Program $19,167 - 0
84.358 Rural Education $16,444 - 0
10.555 National School Lunch Program $15,049 - 0
10.558 Child and Adult Care Food Program $14,915 - 0
84.173 Special Education_preschool Grants $4,921 - 0
15.130 Indian Education_assistance to Schools $3,444 - 0
10.559 Summer Food Service Program for Children $738 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
84.027 Special Education_grants to States $306 - 0
84.048 Career and Technical Education -- Basic Grants to States $140 - 0

Contacts

Name Title Type
WATWLBNMD681 Kent Southward Auditee
5806622385 Laura Perry Auditor
No contacts on file

Notes to SEFA

Title: 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 than 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: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Ringling School District I-14 Jefferson County, Oklahoma under programs of the federal government for the year ended June 30, 2022. 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 Ringling School District I-14 Jefferson County, Oklahoma, it is not intended to and does not present the basic financial statements as listed in the table of contents, of Ringling School District I-14 Jefferson County, Oklahoma.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on using the cash basis of accounting. Encumbrances are included when paid rather than 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: The auditee did not use the de minimis cost rate. Ringling School District I-14 Jefferson County, Oklahoma did not have any awards that have been passed through to subrecipients.
Title: 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 than 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: The auditee did not use the de minimis cost rate. Ringling School District I-14 Jefferson County, Oklahoma received $21,242 from Assistance Number 84.367 Title II, Part A funds and received $10,000 from Assistance Number 84.424A Title IV which were allowed to be transferred to be used for Title I Assistance Number 84.010, and thus were reported above in the Title I revenues to agree with corresponding expenditures.

Finding Details

Finding 2022-005
Federal Agency: U.S. Department of Education Pass Thru Entity: Oklahoma State Department of Education Federal Program: COVID-19 Education Stabilization Fund-Elementary & Secondary School Emergency Relief (ESSER I (CARES ACT)) & Elementary & Secondary School Emergency Relief (ESSER II) & American Rescue Plan (ARP)- Elementary and Secondary School Emergency Relief (ESSER III) Assistance Listing: COVID-19 84.425D & 84.425U (OCAS Projects 788; 793 & 795) Condition: Property was not tracked and maintained as property in accordance as federal regulations. 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. Context: All equipment expenditures claimed were reviewed. There were A/C units purchased that should have been captured in the federal inventory listing. Cause: District was unaware those equipment items would need to be on the District property records of federal programs. Effect: Potential noncompliance with Uniform Guidance. Recommendation: We recommend that all property purchased with federal funds be properly tracked. We also recommend reconciliation procedures be implemented of property paid with federal funds and federal inventory listing. Views of Responsible Officials and Planned Corrective Action: District will review federal claims for equipment purchases items greater than $5,000 and life longer than a year and capture equipment items into the property records as they are received.
Finding 2022-005
Federal Agency: U.S. Department of Education Pass Thru Entity: Oklahoma State Department of Education Federal Program: COVID-19 Education Stabilization Fund-Elementary & Secondary School Emergency Relief (ESSER I (CARES ACT)) & Elementary & Secondary School Emergency Relief (ESSER II) & American Rescue Plan (ARP)- Elementary and Secondary School Emergency Relief (ESSER III) Assistance Listing: COVID-19 84.425D & 84.425U (OCAS Projects 788; 793 & 795) Condition: Property was not tracked and maintained as property in accordance as federal regulations. 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. Context: All equipment expenditures claimed were reviewed. There were A/C units purchased that should have been captured in the federal inventory listing. Cause: District was unaware those equipment items would need to be on the District property records of federal programs. Effect: Potential noncompliance with Uniform Guidance. Recommendation: We recommend that all property purchased with federal funds be properly tracked. We also recommend reconciliation procedures be implemented of property paid with federal funds and federal inventory listing. Views of Responsible Officials and Planned Corrective Action: District will review federal claims for equipment purchases items greater than $5,000 and life longer than a year and capture equipment items into the property records as they are received.
Finding 2022-005
Federal Agency: U.S. Department of Education Pass Thru Entity: Oklahoma State Department of Education Federal Program: COVID-19 Education Stabilization Fund-Elementary & Secondary School Emergency Relief (ESSER I (CARES ACT)) & Elementary & Secondary School Emergency Relief (ESSER II) & American Rescue Plan (ARP)- Elementary and Secondary School Emergency Relief (ESSER III) Assistance Listing: COVID-19 84.425D & 84.425U (OCAS Projects 788; 793 & 795) Condition: Property was not tracked and maintained as property in accordance as federal regulations. 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. Context: All equipment expenditures claimed were reviewed. There were A/C units purchased that should have been captured in the federal inventory listing. Cause: District was unaware those equipment items would need to be on the District property records of federal programs. Effect: Potential noncompliance with Uniform Guidance. Recommendation: We recommend that all property purchased with federal funds be properly tracked. We also recommend reconciliation procedures be implemented of property paid with federal funds and federal inventory listing. Views of Responsible Officials and Planned Corrective Action: District will review federal claims for equipment purchases items greater than $5,000 and life longer than a year and capture equipment items into the property records as they are received.
Finding 2022-005
Federal Agency: U.S. Department of Education Pass Thru Entity: Oklahoma State Department of Education Federal Program: COVID-19 Education Stabilization Fund-Elementary & Secondary School Emergency Relief (ESSER I (CARES ACT)) & Elementary & Secondary School Emergency Relief (ESSER II) & American Rescue Plan (ARP)- Elementary and Secondary School Emergency Relief (ESSER III) Assistance Listing: COVID-19 84.425D & 84.425U (OCAS Projects 788; 793 & 795) Condition: Property was not tracked and maintained as property in accordance as federal regulations. 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. Context: All equipment expenditures claimed were reviewed. There were A/C units purchased that should have been captured in the federal inventory listing. Cause: District was unaware those equipment items would need to be on the District property records of federal programs. Effect: Potential noncompliance with Uniform Guidance. Recommendation: We recommend that all property purchased with federal funds be properly tracked. We also recommend reconciliation procedures be implemented of property paid with federal funds and federal inventory listing. Views of Responsible Officials and Planned Corrective Action: District will review federal claims for equipment purchases items greater than $5,000 and life longer than a year and capture equipment items into the property records as they are received.
Finding 2022-005
Federal Agency: U.S. Department of Education Pass Thru Entity: Oklahoma State Department of Education Federal Program: COVID-19 Education Stabilization Fund-Elementary & Secondary School Emergency Relief (ESSER I (CARES ACT)) & Elementary & Secondary School Emergency Relief (ESSER II) & American Rescue Plan (ARP)- Elementary and Secondary School Emergency Relief (ESSER III) Assistance Listing: COVID-19 84.425D & 84.425U (OCAS Projects 788; 793 & 795) Condition: Property was not tracked and maintained as property in accordance as federal regulations. 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. Context: All equipment expenditures claimed were reviewed. There were A/C units purchased that should have been captured in the federal inventory listing. Cause: District was unaware those equipment items would need to be on the District property records of federal programs. Effect: Potential noncompliance with Uniform Guidance. Recommendation: We recommend that all property purchased with federal funds be properly tracked. We also recommend reconciliation procedures be implemented of property paid with federal funds and federal inventory listing. Views of Responsible Officials and Planned Corrective Action: District will review federal claims for equipment purchases items greater than $5,000 and life longer than a year and capture equipment items into the property records as they are received.
Finding 2022-005
Federal Agency: U.S. Department of Education Pass Thru Entity: Oklahoma State Department of Education Federal Program: COVID-19 Education Stabilization Fund-Elementary & Secondary School Emergency Relief (ESSER I (CARES ACT)) & Elementary & Secondary School Emergency Relief (ESSER II) & American Rescue Plan (ARP)- Elementary and Secondary School Emergency Relief (ESSER III) Assistance Listing: COVID-19 84.425D & 84.425U (OCAS Projects 788; 793 & 795) Condition: Property was not tracked and maintained as property in accordance as federal regulations. 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. Context: All equipment expenditures claimed were reviewed. There were A/C units purchased that should have been captured in the federal inventory listing. Cause: District was unaware those equipment items would need to be on the District property records of federal programs. Effect: Potential noncompliance with Uniform Guidance. Recommendation: We recommend that all property purchased with federal funds be properly tracked. We also recommend reconciliation procedures be implemented of property paid with federal funds and federal inventory listing. Views of Responsible Officials and Planned Corrective Action: District will review federal claims for equipment purchases items greater than $5,000 and life longer than a year and capture equipment items into the property records as they are received.