FAC Explorer

Audit 48701

FY End
2022-06-30
Total Expended
$954,041
Findings
2
Programs
11
Organization: Varnum School District (OK)
Year: 2022 Accepted: 2023-03-30
Auditor: Kerry John Patten CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43103 2022-002 Significant Deficiency - B
619545 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $254,172 Yes 1
10.555 National School Lunch Program $148,064 - 0
84.010 Title I Grants to Local Educational Agencies $125,999 - 0
84.060 Indian Education_grants to Local Educational Agencies $37,764 - 0
10.553 School Breakfast Program $27,237 - 0
84.358 Rural Education $21,717 - 0
15.130 Indian Education_assistance to Schools $8,677 - 0
84.425 Education Stabilization Fund $3,255 Yes 0
84.027 Special Education_grants to States $847 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $667 - 0
84.041 Impact Aid $225 - 0

Contacts

Name Title Type
HA9RY87FFGK7 Monte Thompson Auditee
4053821448 Kerry Patten Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the Schedule are reported on the regulatory basis of accounting consistent with the preparation of the combined financial states except for non-monetary 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% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
U.S. Department of Education -2022-2 Title IV, 21st Century Community Learning Centers -ALN No. 84.287 Grant Period -Fiscal year ended June 30, 2022 Significant Deficiency: As discussed in Finding 2022-1, written authority by the School Board of Education was not fulfilled when creating and approving the extra duty contracts, including payroll charged to federal awards. Due to the failure to require approvals from the Board of Education, employee's payroll was charged to federal awards without assurance that the School Board of Education had approved and/or had knowledge of the payroll expenditures. Procedures should be implemented requiring all employment contracts, including extra duty employment contracts be signed by appropriate members of the School Board of Education prior to paying employees.
Finding 2022-002
U.S. Department of Education -2022-2 Title IV, 21st Century Community Learning Centers -ALN No. 84.287 Grant Period -Fiscal year ended June 30, 2022 Significant Deficiency: As discussed in Finding 2022-1, written authority by the School Board of Education was not fulfilled when creating and approving the extra duty contracts, including payroll charged to federal awards. Due to the failure to require approvals from the Board of Education, employee's payroll was charged to federal awards without assurance that the School Board of Education had approved and/or had knowledge of the payroll expenditures. Procedures should be implemented requiring all employment contracts, including extra duty employment contracts be signed by appropriate members of the School Board of Education prior to paying employees.