Audit 303787

FY End
2023-06-30
Total Expended
$4.12M
Findings
12
Programs
12
Organization: Piedmont Public Schools (OK)
Year: 2023 Accepted: 2024-04-17

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
393639 2023-003 Significant Deficiency - L
393640 2023-003 Significant Deficiency - L
393641 2023-003 Significant Deficiency - L
393642 2023-003 Significant Deficiency - L
393643 2023-003 Significant Deficiency - L
393644 2023-003 Significant Deficiency - L
970081 2023-003 Significant Deficiency - L
970082 2023-003 Significant Deficiency - L
970083 2023-003 Significant Deficiency - L
970084 2023-003 Significant Deficiency - L
970085 2023-003 Significant Deficiency - L
970086 2023-003 Significant Deficiency - L

Contacts

Name Title Type
RGJDLNLU39L9 Jennifer Fuller Auditee
4053732311 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

During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.
During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.
During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.
During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.
During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.
During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.
During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.
During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.
During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.
During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.
During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.
During our testing of ESSER and Title 1 federal programs, we noted the school was not having the employees who were being paid with this funding to complete Time & Effort Certifications. Criteria – Federal regulations require that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the award(s): -The employee’s time must be documented in writing. -The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged. -The period covered by the documentation may not exceed one month unless an approved substitute system is in place. The documentation should account for all of the employee’s time for the period covered (including state/local activities). -The documentation should be signed by the employee and the employee’s supervisor. -The requirement applies to all federal awards and subawards, including those received directly from the Federal government, unless specifically exempted by the Office of Management and Budget (OMB). Cause/Effect of Condition – The school was not able to find these documents. The school has undergone turnover in the administrative staff during the year. They did not know if they were just not prepared or if they had been prepared and misplaced. Employees could be paid with Title I or ESSER funds and not be performing duties associated with these programs. Recommendation –Time and effort reports should be prepared for any certified or classified staff with salary and benefits that are charged: -Directly to a federal award. -Directly to multiple federal awards. -Directly to any combination of a federal award and other federal, state or local fund sources.