FAC Explorer

Audit 54575

FY End
2022-06-30
Total Expended
$3.84M
Findings
8
Programs
11
Organization: Tuttle Public Schools (OK)
Year: 2022 Accepted: 2023-01-04
Auditor: Angel Johnston & Blasingame PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58831 2022-001 Significant Deficiency - F
58832 2022-001 Significant Deficiency - F
58833 2022-001 Significant Deficiency - F
58834 2022-001 Significant Deficiency - F
635273 2022-001 Significant Deficiency - F
635274 2022-001 Significant Deficiency - F
635275 2022-001 Significant Deficiency - F
635276 2022-001 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $418,432 Yes 1
21.019 Coronavirus Relief Fund $290,368 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $214,717 - 0
84.010 Title I Grants to Local Educational Agencies $133,309 - 0
84.027 Special Education_grants to States $87,903 - 0
10.555 National School Lunch Program $52,781 - 0
84.060 Indian Education_grants to Local Educational Agencies $46,011 - 0
84.358 Rural Education $38,412 - 0
15.130 Indian Education_assistance to Schools $9,553 - 0
84.424 Student Support and Academic Enrichment Program $6,000 - 0
84.173 Special Education_preschool Grants $4,986 - 0

Contacts

Name Title Type
MJ1ZBP64J8S4 Keith Sinor Auditee
4053812605 Steve Blasingame Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Food Distribution 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 3. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-monetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed.
Title: Note 4 Donated PPE 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 3. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. (Unaudited) The school reported they received $12,123.50 of federally funded personal protective equipment (PPE). The value of the donated amount is unaudited.

Finding Details

Finding 2022-001
2022-001 ? Statement of Condition ? ESSER and ARP 84.425C, 84.425U, 84.425D, 84.425U for period ending June 30, 2022. During our review of the ESSER and ARP grant programs, we noted the school had not prepared an equipment inventory. Criteria ? Per 2 CFR sections 200.313 (c ) through (e) of the Compliance Supplement states: Property records must be maintained that include a description of the property, serial number or other identification numbers, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313 (d) (1). Cause/Effect of Condition ? The school was unaware that an inventory should be kept. If property purchased with federal funds is not inventoried, the school has no record of these items. Recommendation ? The school should prepare an inventory list of all equipment/property purchased with ESSER or ARP funding. The school?s list should follow 2 CFR section 200.313, (d) (1) guidelines.
Finding 2022-001
2022-001 ? Statement of Condition ? ESSER and ARP 84.425C, 84.425U, 84.425D, 84.425U for period ending June 30, 2022. During our review of the ESSER and ARP grant programs, we noted the school had not prepared an equipment inventory. Criteria ? Per 2 CFR sections 200.313 (c ) through (e) of the Compliance Supplement states: Property records must be maintained that include a description of the property, serial number or other identification numbers, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313 (d) (1). Cause/Effect of Condition ? The school was unaware that an inventory should be kept. If property purchased with federal funds is not inventoried, the school has no record of these items. Recommendation ? The school should prepare an inventory list of all equipment/property purchased with ESSER or ARP funding. The school?s list should follow 2 CFR section 200.313, (d) (1) guidelines.
Finding 2022-001
2022-001 ? Statement of Condition ? ESSER and ARP 84.425C, 84.425U, 84.425D, 84.425U for period ending June 30, 2022. During our review of the ESSER and ARP grant programs, we noted the school had not prepared an equipment inventory. Criteria ? Per 2 CFR sections 200.313 (c ) through (e) of the Compliance Supplement states: Property records must be maintained that include a description of the property, serial number or other identification numbers, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313 (d) (1). Cause/Effect of Condition ? The school was unaware that an inventory should be kept. If property purchased with federal funds is not inventoried, the school has no record of these items. Recommendation ? The school should prepare an inventory list of all equipment/property purchased with ESSER or ARP funding. The school?s list should follow 2 CFR section 200.313, (d) (1) guidelines.
Finding 2022-001
2022-001 ? Statement of Condition ? ESSER and ARP 84.425C, 84.425U, 84.425D, 84.425U for period ending June 30, 2022. During our review of the ESSER and ARP grant programs, we noted the school had not prepared an equipment inventory. Criteria ? Per 2 CFR sections 200.313 (c ) through (e) of the Compliance Supplement states: Property records must be maintained that include a description of the property, serial number or other identification numbers, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313 (d) (1). Cause/Effect of Condition ? The school was unaware that an inventory should be kept. If property purchased with federal funds is not inventoried, the school has no record of these items. Recommendation ? The school should prepare an inventory list of all equipment/property purchased with ESSER or ARP funding. The school?s list should follow 2 CFR section 200.313, (d) (1) guidelines.
Finding 2022-001
2022-001 ? Statement of Condition ? ESSER and ARP 84.425C, 84.425U, 84.425D, 84.425U for period ending June 30, 2022. During our review of the ESSER and ARP grant programs, we noted the school had not prepared an equipment inventory. Criteria ? Per 2 CFR sections 200.313 (c ) through (e) of the Compliance Supplement states: Property records must be maintained that include a description of the property, serial number or other identification numbers, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313 (d) (1). Cause/Effect of Condition ? The school was unaware that an inventory should be kept. If property purchased with federal funds is not inventoried, the school has no record of these items. Recommendation ? The school should prepare an inventory list of all equipment/property purchased with ESSER or ARP funding. The school?s list should follow 2 CFR section 200.313, (d) (1) guidelines.
Finding 2022-001
2022-001 ? Statement of Condition ? ESSER and ARP 84.425C, 84.425U, 84.425D, 84.425U for period ending June 30, 2022. During our review of the ESSER and ARP grant programs, we noted the school had not prepared an equipment inventory. Criteria ? Per 2 CFR sections 200.313 (c ) through (e) of the Compliance Supplement states: Property records must be maintained that include a description of the property, serial number or other identification numbers, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313 (d) (1). Cause/Effect of Condition ? The school was unaware that an inventory should be kept. If property purchased with federal funds is not inventoried, the school has no record of these items. Recommendation ? The school should prepare an inventory list of all equipment/property purchased with ESSER or ARP funding. The school?s list should follow 2 CFR section 200.313, (d) (1) guidelines.
Finding 2022-001
2022-001 ? Statement of Condition ? ESSER and ARP 84.425C, 84.425U, 84.425D, 84.425U for period ending June 30, 2022. During our review of the ESSER and ARP grant programs, we noted the school had not prepared an equipment inventory. Criteria ? Per 2 CFR sections 200.313 (c ) through (e) of the Compliance Supplement states: Property records must be maintained that include a description of the property, serial number or other identification numbers, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313 (d) (1). Cause/Effect of Condition ? The school was unaware that an inventory should be kept. If property purchased with federal funds is not inventoried, the school has no record of these items. Recommendation ? The school should prepare an inventory list of all equipment/property purchased with ESSER or ARP funding. The school?s list should follow 2 CFR section 200.313, (d) (1) guidelines.
Finding 2022-001
2022-001 ? Statement of Condition ? ESSER and ARP 84.425C, 84.425U, 84.425D, 84.425U for period ending June 30, 2022. During our review of the ESSER and ARP grant programs, we noted the school had not prepared an equipment inventory. Criteria ? Per 2 CFR sections 200.313 (c ) through (e) of the Compliance Supplement states: Property records must be maintained that include a description of the property, serial number or other identification numbers, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313 (d) (1). Cause/Effect of Condition ? The school was unaware that an inventory should be kept. If property purchased with federal funds is not inventoried, the school has no record of these items. Recommendation ? The school should prepare an inventory list of all equipment/property purchased with ESSER or ARP funding. The school?s list should follow 2 CFR section 200.313, (d) (1) guidelines.