FAC Explorer

Audit 51592

FY End
2022-06-30
Total Expended
$1.74M
Findings
2
Programs
13
Organization: Tonkawa School District I-87 (OK)
Year: 2022 Accepted: 2023-03-23
Auditor: Chas W Carroll PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42910 2022-002 Significant Deficiency - L
619352 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $241,897 - 0
84.425 Education Stabilization Fund $236,810 Yes 0
84.010 Title I Grants to Local Educational Agencies $208,612 - 0
10.553 School Breakfast Program $54,316 - 0
84.060 Indian Education_grants to Local Educational Agencies $46,291 - 0
84.358 Rural Education $41,666 - 1
10.565 Commodity Supplemental Food Program $35,416 - 0
84.041 Impact Aid $22,745 - 0
10.559 Summer Food Service Program for Children $10,517 - 0
84.173 Special Education_preschool Grants $3,411 - 0
84.027 Special Education_grants to States $2,226 - 0
12.112 Payments to States in Lieu of Real Estate Taxes $0 - 0
10.649 Pandemic Ebt Administrative Costs $0 - 0

Contacts

Name Title Type
XZK6X7AHPHJ3 Lori Simpson Auditee
5806285132 Patrick W Carroll Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1.The Schedule of Expenditures of Federal Awards was prepared using the same accounting policies used in preparing the District's financial statements. The District's policy is to recognize expenditures when encumbered (contracted for) rather than at the time the related fund liability is incurred.2.The District Policy is to expend Child Nutrition Federal, State and Local revenues in that order during each fiscal year. If there are any unexpended Federal or State funds remaining at the end of a fiscal year, those funds will be expended during the next fiscal year prior to the utilization of current year funding.3.The amount shown as received and expended in the Child Nutrition Cluster for Commodities represents a nonmonetary value of he food commodities received. Therefore, the total revenues and expenditures do not agree with the financial statements by this amount.4.Indirect Cost included in total expenditures.5.The District reports they did not receive any federally funded personal protective equipment (PPE) from all sources. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 Finding Statement of Condition - Expenditures were claimed and reimbursement received for the Title V Rural Low Income Program, which included $4,624.75 of equipment which was not received. Criteria - Claim reimbursements are to be made only for goods or services received. Cause/Effect of Condition - Chrome books ordered by credit card were included in a claim to the Oklahoma State Department of Education for reimbursement and received the reimbursement. After the fiscal year close, the order was cancelled and refunded the full amount. Recommendation - The District should refund the over-claimed amount to the State Department of Education.
Finding 2022-002
2022-002 Finding Statement of Condition - Expenditures were claimed and reimbursement received for the Title V Rural Low Income Program, which included $4,624.75 of equipment which was not received. Criteria - Claim reimbursements are to be made only for goods or services received. Cause/Effect of Condition - Chrome books ordered by credit card were included in a claim to the Oklahoma State Department of Education for reimbursement and received the reimbursement. After the fiscal year close, the order was cancelled and refunded the full amount. Recommendation - The District should refund the over-claimed amount to the State Department of Education.