FAC Explorer

Audit 39554

FY End
2022-06-30
Total Expended
$1.13M
Findings
2
Programs
9
Organization: Drumright School District #i-39 (OK)
Year: 2022 Accepted: 2023-02-21
Auditor: Cbew Professional Group LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43141 2022-004 Material Weakness - A
619583 2022-004 Material Weakness - A

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $512,583 Yes 1
84.010 Title I Grants to Local Educational Agencies $185,333 - 0
10.555 National School Lunch Program $171,842 - 0
84.002 Adult Education - Basic Grants to States $90,255 - 0
10.553 School Breakfast Program $88,488 - 0
84.060 Indian Education_grants to Local Educational Agencies $40,625 - 0
10.551 Supplemental Nutrition Assistance Program $25,227 - 0
84.358 Rural Education $9,535 - 0
15.130 Indian Education_assistance to Schools $3,645 - 0

Contacts

Name Title Type
FKJZKJQDCWB5 Beck Marrs Auditee
9183522492 Chuck Crooks Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note A - Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) incluldes the federal award activity of the School 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 selected portion of the operations of the School, it is not intended and does not present the financial position, changes in net assets, or cash flows of the School.Note B - Summary of Significant 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 C. 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. The School has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance.Note C - Food Distribution - Non-monetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
2022-004. Internal Control & Compliance ? Record-Keeping Criteria: The District is responsible for keeping records in a suitable condition to accurately support the positions taken by the school in areas of payroll and payroll related expenditures. Condition: During the audit, the District was unable to provide the original teacher?s contracts to support the salaries paid which are relied upon to properly support the expenditures for some federal programs. Cause: The District did not keep the records organized and readily available, so the District was unable to provide the original teacher?s contracts at the time of audit. Effect or Potential Effect: Without having the original teacher?s contracts to properly support the expenditures taken for federal programs, improper amounts could have been requested from federal programs. This could lead to loss of future federal monies to pay these teachers. Recommendation: We recommend that management be more organized in their record-keeping. Responsible Official?s Response: The District concurs with the recommendation, and have already taken steps to keep records more organized and easier to find.
Finding 2022-004
2022-004. Internal Control & Compliance ? Record-Keeping Criteria: The District is responsible for keeping records in a suitable condition to accurately support the positions taken by the school in areas of payroll and payroll related expenditures. Condition: During the audit, the District was unable to provide the original teacher?s contracts to support the salaries paid which are relied upon to properly support the expenditures for some federal programs. Cause: The District did not keep the records organized and readily available, so the District was unable to provide the original teacher?s contracts at the time of audit. Effect or Potential Effect: Without having the original teacher?s contracts to properly support the expenditures taken for federal programs, improper amounts could have been requested from federal programs. This could lead to loss of future federal monies to pay these teachers. Recommendation: We recommend that management be more organized in their record-keeping. Responsible Official?s Response: The District concurs with the recommendation, and have already taken steps to keep records more organized and easier to find.