Finding 42910 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-23
Audit: 51592
Organization: Tonkawa School District I-87 (OK)

AI Summary

  • Core Issue: Reimbursement was claimed for $4,624.75 of equipment that was never received.
  • Impacted Requirements: Claims must only be made for goods or services that have been received.
  • Recommended Follow-Up: The District needs to refund the over-claimed amount to the State Department of Education.

Finding Text

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.

Corrective Action Plan

TONKAWA PUBLIC SCHOOL DISTRICT KAY COUNTY AUDIT COMMENT/RECOMMENDATION/MGMT LETTER CORRECTIVE ACTION RESPONSE Reference Number: 22-02 Name of Award ? Project Number (Federal Findings) Title V Rural Low Income - 587 Condition/Finding: Expenditures were claimed and reimbursement received for the Title VI Rural Low Income Program, which included $4,624.75 of equipment which was not received. Jona Cantrell Contact Person: Corrective steps that have been implemented and/or the steps that will be implemented. The Tonkawa School District has taken corrective action to address the finding as follows ? the district paid back Project 587 Rural Low Income to the State Department of Education. The district will re-educate employees that they must make sure that the exact product is delivered to the district before paying for and claiming on Federal Programs. Completion Date: 08/09/2023 If a refund is made in relation to this comment please include the mailing date, amount and number of the check for the refund 8/11/2023 76 $4,624.75 Mailing Date Check Number Amount of Refund Lori Simpson 2/21/23

Categories

Cash Management Equipment & Real Property Management

Other Findings in this Audit

  • 619352 2022-002
    Significant Deficiency

Programs in Audit

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