Finding Text
2022-005 Federal Agency: U.S. Department of Education Pass Thru Entity: Oklahoma State Department of Education Program: COVID-19 Education Stabilization Fund Assistance Listing: COVID-19- 84.425D & 84.425U Grant Period: Year ending June 30, 2022 Condition: Expenditures were paid without supporting invoices and proper District authority?s approval. Criteria: 2 CFR ?200.403 (g) Costs that meet general criteria in order to be allowable under federal awards must be adequately documented. Cause: Procedures in place for proper approval and documentation were not followed. Effect: The expenditures may be disallowed. Context: A sample of 32 expenditures totaling $3,037,928 was selected for audit from a population of $9,261,024. The test found 25 items that were not in compliance with questioned costs totaling $107,000. Questioned Costs: $107,000 Recommendation Expenditures should not be paid without the proper approval and supporting invoices. The District should follow procedures regarding requiring appropriate staff with authority to approve expenditures and requiring support for expenditures. Repeat Finding from Prior Year: No Views of Responsible Officials And Planned Corrective Action: Certain one-time COVID funds required several departments to make purchases. The lack of specific and clear guidance as to which department was directly responsible resulted in questioned expenditures. District Financial procurement procedures have been updated and implemented that require all federal expenditures to be approved through Lawton Public Schools? Federal Programs office. In addition, all supporting invoices for said expenditures must be provided to and approved by Lawton Public Schools? Federal Programs office. Lawton Public Schools will reimburse the State Department of Education for the total of these questioned costs.