Finding Text
2023-003 - ESSER FAL Number 84.425D and 84.425U Grant Period Ending 6-30-23 Statement of Condition –During our testing of federal expenditures for the ESSER program, we noted 5 of the 10 federal expenditures tested had the purchase order dated after the nvoice or statement date.
Criteria – Per Oklahoma State Statute 70-5-135, “before any purchase is completed a purchase order or encumbrance must be issued.” Also, “No bill shall be paid unless it is supported by an itemized invoice clearly describing the items purchased, the quantity of each item, its unit price, its total cost and proof of receipt of such goods and services.” Cause/Effect of Condition – The school was not following proper purchasing procedures. The District could expend more than their legal appropriations or items could be ordered that would not have been approved by the purchasing officer. Recommendation – The District should make sure no purchase is initiated without first obtaining an approved purchase order and adequate documentation.