FAC Explorer

Finding 555380 (2024-003)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-04-19
Audit: 354002
Organization: Tulsa Public Schools/independent School District No. I-1 (OK)
Auditor: Rsm US LLP

AI Summary

  • Issue: The Single Audit package was not submitted on time to the Federal Clearinghouse.
  • Requirements Impacted: Submission must occur within 30 days of the auditor’s report or nine months post-audit period, as per Uniform Guidance 2 CFR 200.512(a).
  • Follow-Up: Ensure timely filing of the reporting package to avoid potential funding suspensions.

Finding Text

Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

Corrective Action Plan

Tulsa Public Schools concurs with the finding regarding the late submission of the Single Audit package for the fiscal year ended June 30, 2024. The delay was due to the district's external auditors requesting additional time to complete extended testing and audit procedures prompted by the findings in the Oklahoma State Auditor and Inspector (OSAI) report. While this situation was outside the district’s direct control, the district recognizes the importance of timely federal reporting and is implementing a corrective strategy to mitigate future risks of noncompliance. Going forward, the district will revise its audit readiness timeline to account for possible additional audit procedures or investigative follow-up. The Director of Accounting will coordinate more proactively with external auditors to communicate any potential delays and ensure resource availability for timely completion. The district is committed to submitting its FY2025 Single Audit package on or before the required deadline and ensuring continued transparency in its federal compliance reporting. Tulsa Public Schools is committed to full compliance and confirms that the FY2024 Single Audit package will be submitted to the Federal Audit Clearinghouse no later than April 30, 2025. Owner: Vonnita Edwards, Financial Reporting Manager

Categories

Reporting Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $4.76M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $2.75M
10.582 Fresh Fruit and Vegetable Program $1.57M
10.559 Summer Food Service Program for Children $1.22M
84.010 Title I Grants to Local Educational Agencies $975,516
10.558 Child and Adult Care Food Program $746,264
84.060 Indian Education Grants to Local Educational Agencies $659,905
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $540,861
10.555 National School Lunch Program $350,343
84.027 Special Education Grants to States $270,756
93.778 Medical Assistance Program $170,123
84.365 English Language Acquisition State Grants $163,003
84.173 Special Education Preschool Grants $104,563
84.425 Education Stabilization Fund $95,123
84.196 Education for Homeless Children and Youth $63,038
84.048 Career and Technical Education -- Basic Grants to States $49,218
84.424 Student Support and Academic Enrichment Program $43,534
15.130 Indian Education Assistance to Schools $18,080
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $16,464
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $507