FAC Explorer

Audit 396236

FY End
2025-06-30
Total Expended
$926,903
Findings
1
Programs
13
Organization: Ringling School District I-14 (OK)
Year: 2025 Accepted: 2026-03-30
Auditor: MARY E JOHNSON & ASSOCIATES PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1202963 2025-005 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
10.558 CHILD AND ADULT CARE FOOD PROGRAM $214,879 Yes 1
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $198,292 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $163,260 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $89,412 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $36,078 Yes 0
84.358 RURAL EDUCATION $35,807 Yes 0
84.425 EDUCATION STABILIZATION FUND $27,890 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $20,742 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $11,277 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $5,140 Yes 0
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $4,085 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $1,910 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $1,070 Yes 0

Contacts

Name Title Type
WATWLBNMD681 Laura Perry Auditee
4053225009 Laura Perry Auditor
No contacts on file

Notes to SEFA

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, 2025. 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.
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.
Ringling School District I-14 Jefferson County, Oklahoma has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
Ringling School District I-14 Jefferson County, Oklahoma did not have any awards that have been passed through to subrecipients.
Ringling School District I-14 Jefferson County, Oklahoma received $19,091 from Assistance Number 84.367 Title II, Part A funds and received $13,080 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 2025-005
2025-005 Federal Agency: U.S. Department of Agriculture Pass Thru Entity: Oklahoma State Department of Education Program: Child and Adult Care Food Program Assistance Listing: 10.558 Grant Period: Year ending June 30, 2025 Compliance Requirement: B. Allowable Costs/Cost Principles Type of Finding: Material Weakness & Non-Compliance Condition: Documentation was not kept for personnel services paid with funds. In addition, supporting documentation was not maintained for allocation of expenditures between food service programs. Criteria: 2 CFR 200.405 require allocable costs in general to be allocated to projects based on proportional benefits. 2 CFR 200.430(g) requires that charges to federal awards for salaries and wages must be base on records that accurately reflect the work performed (Time and Effort). Cause: Failure to understand requirements for federally funded programs. Context: Personnel costs paid with federal funds where personnel work on multiple federal programs must be supported by monthly time and effort records for amounts paid. Allocation of expenditure must also have documentation completed and maintained supporting the split between the federal programs. Effect: Noncompliance with Uniform Guidance Repeat Finding from Prior Year: No Recommendation: We recommend that the District maintain time and effort for employees paid with the federal funds. We also recommend that District document the method used for allocation of costs between programs and maintain the documentation. Views of Responsible Officials and Planned Corrective Action: The District will implement time and effort documentation for employees paid with federal funds. The District has already implemented allocation process on the Child Nutrition invoices in FY26.