FAC Explorer

Audit 51839

FY End
2022-06-30
Total Expended
$1.93M
Findings
2
Programs
2
Organization: Oklahoma Public School Resource Center INC (OK)
Year: 2022 Accepted: 2023-01-23
Auditor: Rose Rock CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48173 2022-001 Significant Deficiency - L
624615 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.282 Charter Schools $1.75M Yes 1
10.855 Distance Learning and Telemedicine Loans and Grants $178,787 - 0

Contacts

Name Title Type
KGBPN14MQVJ8 Pat McKinstry Auditee
4052124807 Jaena Poppe Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrualbasis of accounting. Such expenditures are recognized following the cost principles contained inthe Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the expenditures presented in the schedule of expenditures of federal awards, the Organizationprovided awards to the following sub-recipients:Sub-Recipient AwardASTEC Charter 4,341 $Collegiate Hall 69,263Comanche Academy 287,374Dove Science Academy Tulsa 139,182Sovereign Community School 124,764Tulsa Classical Academy 38,084Tulsa Honor Academy MS 265,201Western Gateway 398,845WK Jackson Leadership Academy 54,523$ 1,381,577

Finding Details

Finding 2022-001
Finding 2022-001 ? Federal Funding Accountability and Transparency Act Reporting Federal Program Information: Charter School Grant - ALN 84.282A Type of Finding: Compliance finding (Reporting) and Internal Control Over Compliance - Significant Deficiency Criteria or Specific Requirement: 2 CFR Chapter 1, Part 170 requires prime awardees awarded a federal grant to file a Federal Funding Accountability and Transparency Act sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition: The Organization did not report eight subrecipient payments as required by the Federal Funding Accountability and Transparency Act. Cause: The Organization was unaware that they were to report the subrecipient payments. Effect: The Organization?s reporting was not in compliance with the Federal Funding Accountability and Transparency Act. Questioned Costs: Not applicable Context: This finding is limited to reporting under the Federal Funding Accountability and Transparency Act. Repeat Finding in the Prior Audit: This is not a repeat finding. Recommendation: We recommend that the Organization establish policies and procedures to ensure timely review of subrecipient reporting under the Federal Funding Accountability and Transparency Act.
Finding 2022-001
Finding 2022-001 ? Federal Funding Accountability and Transparency Act Reporting Federal Program Information: Charter School Grant - ALN 84.282A Type of Finding: Compliance finding (Reporting) and Internal Control Over Compliance - Significant Deficiency Criteria or Specific Requirement: 2 CFR Chapter 1, Part 170 requires prime awardees awarded a federal grant to file a Federal Funding Accountability and Transparency Act sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition: The Organization did not report eight subrecipient payments as required by the Federal Funding Accountability and Transparency Act. Cause: The Organization was unaware that they were to report the subrecipient payments. Effect: The Organization?s reporting was not in compliance with the Federal Funding Accountability and Transparency Act. Questioned Costs: Not applicable Context: This finding is limited to reporting under the Federal Funding Accountability and Transparency Act. Repeat Finding in the Prior Audit: This is not a repeat finding. Recommendation: We recommend that the Organization establish policies and procedures to ensure timely review of subrecipient reporting under the Federal Funding Accountability and Transparency Act.