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FY17 OCAS Review FY17 OCAS Review District should print all of the following 1. District Review Sheet 2. 3. 4. 5. 6. 7. 8.

9. District Expenditure Report District Revenue Report District Maintenance of Effort Special Ed District Check Report Superintendent SPR Comparison Report Administrative Cost Details OCAS compared to State Aid Allocations Federal Determination Letter FY17 OCAS Review 1.Have all funds been uploaded - District Check Report

Pay close attention to Funds 30, 41, 60 and 80. Are the funds uploaded (Revenue and Expenditures) Expenditures recorded under 5200 is there revenue to match under 5120-5190 using the same Program Code Do 5600, 5800, and 6200 balance? FY17 OCAS Review FY17 OCAS Review 2. Has the SDE received the Districts Audit? Prior to submitting you audit to the SDE be sure that the calculations on the

following reports have been verified. Special Education Maintenance of Effort, Administrative Cost, ESSA Maintenance of Effort and Excess Cost Reports will be checked. FY17 OCAS Review 3. Does each fund have a beginning balance (6110) - District Revenue Report and District Check Report FY17 OCAS Review FY17 OCAS Review

4. Does each fund have a positive total balance - District Check Report If a fund ends with a negative balance, check to see the following: Were all claims reimbursements received in current fiscal year? Were the carryover balances (SOR 6110) from the previous year recorded? FY17 OCAS Review

FY17 OCAS Review 5. Were capital expenditures coded in General Fund? District Expenditure Report Functions 4200 and 4600 Section 21, Paragraph C of the School Laws of Oklahoma defines a capital expenditure as an expenditure which results in the acquisition of fixed assets or additions to fixed assets FY17 OCAS Review

FY17 OCAS Review 6. If the district has a Bond Fund, does it have a Sinking Fund District Expenditure Report, District Revenue Report or District Check Report. If the district reports revenue and expenditures for one but not both funds, please provide an explanation by email. Bond Funds (31-39) If the district has revenue reported for bond fund, are there expenditures reported? If the district has

expenditures reported, is there revenue reported. Sinking Fund (41) If the district has revenue reported for bond FY17 OCAS Review FY17 OCAS Review 7. Review expenditures using Object Code 440 series and 810. After therse Object Codes used appropriately? FY17 OCAS Review 8. Does the Superintendents total

compensation for Job Class 115 match what has been reported on the districts School Personnel Report Superintendent SPR Comparison Report. Object Code to Object Code for expenditures recorded under job class 115. OCAS pulls just job class 115 SPR pulls by teacher number. SPR also rounds the number. FY17 OCAS Review

FY17 OCAS Review FY17 OCAS Review 9. Is the district within the Administrative Cost limits Administrative Cost Detail FY17 OCAS Review FY17 OCAS Review 10. District has met the Special Education

Maintenance of Effort District MOE Special Education Report FY17 OCAS Review FY17 OCAS Review 11. Every Student Succeeds Act (ESSA) MOE See Transparency Website 12. Does Impact Aid Revenue and Expenditures balance.

FY17 OCAS Review 13. Does coding for Chargeables Revenues (local collections) match what was reported to State Aid? County Four Mill Source 2100 Gross Production Tax Source 3110 Motor Vehicle Collections Source 3130

School Land Earnings Source 3120 Rural Electric Cooperative Tax State Source 3140 FY17 OCAS Review 11. FY17 OCAS Review FY17 OCAS Review

https://oktap.tax.ok.gov/OkTAP/Web/_/#2 Gross Production Tax 3110 Motor Vehicle 3120 Rural Electric 3130 https://clo.ok.gov School Land Earnings 3140 FY17 OCAS Review https://oktap.tax.ok.gov/OkTAP/Web/_/#2 School Apportionment By District Filter

Export First Page Previous Page 1 of 6 Next Page Last Page 1 - 100 of 508 School County 01 School D istrict

County 01-C019 ADAIR 0.00 2,577.95 0.00 2,577.95

01-C022 ADAIR 0.00 2,888.88 0.00 2,888.88

01-C024 ADAIR 0.00 1,019.91 0.00 1,019.91 01-C028

ADAIR 0.00 1,465.40 0.00 1,465.40 01-C029

ADAIR 0.00 584.95 0.00 584.95 01-C032 ADAIR

0.00 1,510.74 0.00 1,510.74 01-I004 ADAIR

0.00 3,716.48 9,383.09 13,099.57 01-I011 ADAIR 0.00

16,423.48 36,001.22 52,424.70 01-I025 ADAIR 0.00

8,055.29 39,461.96 47,517.25 01-I030 ADAIR 0.00 1,262.80

5,763.89 7,026.69 0.00 39,505.88 90,610.16 130,116.04

10 Rows 02 3 Rows Gross Pr oduction Rural Ele Motor Ve ctric hicle Total For District

02-I001 ALFALFA 68,564.39 19,688.65 5,441.80 93,694.84

02-I046 ALFALFA 165,400.79 14,679.77 13,169.16 193,249.72 02-I093

ALFALFA 107,283.18 21,318.39 8,533.92 137,135.49 341,248.36

55,686.81 27,144.88 424,080.05 FY17 OCAS Review 14. Is Child Nutrition properly coded District Review Sheet Are balances carried forward (6110) identified with the appropriate Project Codes? Are fund Transfers (Function 5200) and Return

of Assets (SOR 5120-5190) identified with the appropriate Project and Program Codes? Do state and federal expenditures exceed revenue? FY17 OCAS Review 15. Is Child Nutrition properly coded District Review Sheet Are there expenditures recorded for A La Carte (Function 3110). If so is there revenue recorded (SOR 1720)? Are there expenditures for Adult Meal (Function

3155). State and Federal Fund cannot pay for adult meals. Is there revenue recorded (1730)? FY17 OCAS Review 16. Does the district have revenue and/or expenditures under Project Code 698 (Medicaid) Is the repayment done in the same fiscal year? Is the repayment recorded correctly?

FY17 OCAS Review 17. OCAS Compared to FY State Aid Allocations OCAS Compared to State Aid Allocation Report. FY17 OCAS Review Carryover into FY17 $574.00 = 3116110 Carryover into FY17 $8,972.00 = 3336110 FY17 OCAS Review

FY17 OCAS Review 18. Federal Determination Letter this information should match what was claimed and reimbursed using a federal Project Code. This information will also tie to the audit on the SEFA (Schedule of Expenditures of Federal Awards). The commodities amount is currently missing from this total.

FY17 OCAS Review 19. Does the OCAS financial information match what is presented in the financial statements of the Estimate of Needs and match the financial statements presented in the audit. District Check Report, District Revenue Report

FY17 OCAS Review OCAS General (11) FY16 Ending Fund Balance EON Begin (6110-Dist Rev Rpt) Lapsed (6130-Dist Rev Rpt) Estopped (6140-Dist Rev Rpt) Total Revenue from EON

New Revenue (FY17 Dist Check Rpt) 5111-5113 (FY17 Dist Check Rpt) 5120-5190 (FY17 Dist Check Rpt) $ - Warrants + Encumber End

$ - $ - Difference between OCAS and EON Audit Difference

between OCAS and Audit $ $ $ - $ $ $ -

$ $ $ $ $ - $ $ $ $ $ -

$ - FY17 OCAS Review ????QUESTIONS???? Contact Information Katherine Black 405 522-0275 [email protected]

Kelly Freeman [email protected] Counties 1-27 405 521-2349 Pam Honeysuckle [email protected] Counties 56-77 405 522-3273 Iona Martin [email protected] Counties 28-55 405 522-3272 BJ Salsman [email protected] 405 521-3197

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