Oklahoma Administrative Code › Title 210 - State Department of Education › Chapter 10 - School Administration and Instructional Services › Subchapter 1 - General Provisions › Section 210:10-1-5 - Audits

Current through Vol. 41, No. 20, July 1, 2024
(a)
Financial audit.
All schools
				are required to make available to personnel of the State Department of
				Education all records pertaining to Federal programs, state aid appropriations,
				and expenditures from the general fund of the previous year, making it possible
				to complete an audit on all funds. Public officials, members of the boards of
				education, superintendents, principals, and any other persons whose duty it is
				to make appropriations and/or expenditures in accordance with the provisions of
				applicable state and federal law, the regulations of the State Department of
				Education, and the adopted policies of the State Board of Education will be
				held responsible for any misappropriation or illegal expenditure of such
				funds.
(b)
Penalty.
If
				it is discovered that a school district is unable to pay its current year's
				obligations through careless handling of funds by a school administrator, the
				State Board of Education may require the administrator to show cause why their
				administrator's certificate should not be revoked.
(c)
Student attendance record
				audits.
(1) Regional Accreditation
				Officers of the State Department of Education are required to audit the student
				attendance records of all Oklahoma public school districts.
(2) In addition to the Statistical Report,
				the official document for student attendance accounting and auditing is the
				Student Attendance Register. All other student attendance documents, reports,
				and summaries only support the accuracy of the Student Attendance Register and
				the Statistical Report.
(3) A
				school or program within a district that has a different school year from the
				district must present a separate Statistical Report and Attendance information
				reflecting the different school year for that school or program. The school or
				program will be audited separately from the district.
(4) Each person who keeps a Student
				Attendance Register is required to make all entries in ink, record the
				attendance data for each pupil each day, keep the Register in a safe place and
				understand that the Register is subject to audit at any time. The Student
				Attendance Register may be maintained in an electronic format, provided that a
				school district maintaining its Student Attendance Register in an electronic
				format implements appropriate strategies for backing up data in the event of a
				potential system failure or other threat to digital record storage and
				retention.
(5) If the attendance
				records show that school was maintained for less than a full annual term
				without approval of the State Board of Education, state aid will be reduced
				accordingly unless it can be shown that the attendance records as originally
				presented were in error.
(6) When
				attendance, membership, or transportation is deducted for any reason by the
				audit, state aid will be reduced accordingly. Factual information may be
				presented by the school within ninety (90) calendar days from the date of the
				audit showing acceptable evidence that indicates the audit is in
				error.