FAC Explorer

Audit 310392

FY End
2023-06-30
Total Expended
$1.26M
Findings
2
Programs
10
Organization: Arkoma School District No. I-91 (OK)
Year: 2023 Accepted: 2024-06-27
Auditor: Ralph Osborn CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403232 2023-002 Significant Deficiency - H
979674 2023-002 Significant Deficiency - H

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $503,633 Yes 0
84.010 Title I Grants to Local Educational Agencies $371,238 - 1
10.555 National School Lunch Program $136,889 Yes 0
84.027 Special Education_grants to States $81,956 - 0
84.358 Rural Education $52,703 - 0
10.553 School Breakfast Program $51,912 Yes 0
10.555 Commodities(non-Cash) $19,672 Yes 0
84.060 Indian Education_grants to Local Educational Agencies $18,841 - 0
84.173 Special Education_preschool Grants $460 - 0
10.649 Pandemic Ebt Administrative Costs $234 Yes 0

Contacts

Name Title Type
Q81SL6LLKJL7 Kolby Johnson Auditee
9188753353 Ralph Osborn Auditor
No contacts on file

Notes to SEFA

Title: Commodities Accounting Policies: This schedule is prepared using the regulatory basis of accounting described in Note 1C. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Commodities received in the amount of $19,672 were of a nonmonetary nature and therefore the total revenue does not agree with the financial statements by this amount.
Title: Expenditures Accounting Policies: This schedule is prepared using the regulatory basis of accounting described in Note 1C. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. * Represents federal share of expenditures only.

Finding Details

Finding 2023-002
Statement of Condition - The District failed to open a purchase order for stipends and retreat expenses prior to incurring the expense in prior year. Criteria - The District is required to open a purchase order prior to paying invoices. Effect - The District failed to encumber the stipends and retreat expenses in the prior year. Due to the expenditures not being encumbered in the prior fiscal year, the funds were not reserved for those expenditures and the expenses are not an allowable expense and had to be repaid in the current fiscal year. Recommendation - The District should follow proper fiscal procedure so that allowable expenditures can be reimbursed. District Response - We will follow proper fiscal procedure.
Finding 2023-002
Statement of Condition - The District failed to open a purchase order for stipends and retreat expenses prior to incurring the expense in prior year. Criteria - The District is required to open a purchase order prior to paying invoices. Effect - The District failed to encumber the stipends and retreat expenses in the prior year. Due to the expenditures not being encumbered in the prior fiscal year, the funds were not reserved for those expenditures and the expenses are not an allowable expense and had to be repaid in the current fiscal year. Recommendation - The District should follow proper fiscal procedure so that allowable expenditures can be reimbursed. District Response - We will follow proper fiscal procedure.