EIN: 455383995
UEI: KUKFUZC8GPQ8
Audited by: MICHAEL GREEN, CPA
Oversight agency: 17 [Department of Labor]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 30, 2026 (22 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on November 20, 2024 — management decision was due May 20, 2025.
The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Show full finding ▾Hide full finding ▴Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Due to no fault of Southern Workforce Board, Inc., and circumstances beyond the previous CAP's control, the audit report for the period ending 6/30/2023 was not completed as required. Upon notification of prior audit firm closing, Southern Workforce Board, Inc. performed an immediate procurement by soliciting a Request for Proposal to 13 audit firms. Upon completion of the procurement, Michael Green, CPA was selected to perform the 6/30/2023 audit as soon as their schedule would allow. Upon successful completions of 6/30/2023 audit report, the audit process for the period ending 6/30/2024 will proceed on time. Southern Workforce Board, Inc. will ensure in the future that the audit firm selected will be able to perform the planned audits in a timely manner in the future.
2022-001
FAC accepted this audit on March 7, 2024 — management decision was due September 7, 2024.
The delay in finalization of the audit report was directly related to circumstances experienced by the audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: SWB is out of compliance with the reporting deadline for the audit. Recommendation: SWB’s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of SWB’s as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Show full finding ▾Hide full finding ▴2022-001 ALN: 17.258, 17.259, 17278 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Criteria: Under the requirements of Uniform Guidance, it is the auditee’s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package 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 delay in finalization of the audit report was directly related to circumstances experienced by the audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances directly impacted the timing of the services provided by the audit firm. As a result, the audit submission did not meet the time constraints required by Uniform Guidance. Cause/Effect: SWB is out of compliance with the reporting deadline for the audit. Recommendation: SWB’s financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of SWB’s as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Because the responsibility for the lateness of the audit lies solely with the auditor, SWB is not able to provide a corrective action within our own operations. SWB provided all the material necessary to complete the audit with time to spare. As a result of health issues denoted by the prior auditor, SWB will seek the services of another audit firm.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
FAC accepted this audit on October 31, 2020 — management decision was due May 1, 2021.
FAC accepted this audit on January 17, 2020 — management decision was due July 17, 2020.
FAC accepted this audit on October 21, 2018 — management decision was due April 21, 2019.
FAC accepted this audit on November 2, 2017 — management decision was due May 2, 2018.
FAC accepted this audit on October 3, 2016 — management decision was due April 3, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Oklahoma →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
