Unified School District No. 436

EIN: 480720400

UEI: KUZLKKDTSDN7

Data as of August 19, 2026

5
Audit Years
1
Total Findings
0
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 22, 2024. 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 May 22, 2025, which was (455 days ago).

What is a management decision? →
2024-001
Activities Allowed or Unallowed
QUESTIONED COSTS
Condition

Condition: During our review of ESSER funds, we noted that we could not substantiate all of the pay rates for dollars paid out of the ESSER funds. Criteria: When federal dollars are used to pay for staff payroll expenditures, the rate of pay and/or related calculations of rate, should be documented. This can be in the form of an agreement, salary schedule, or other memo format. Cause: The District did not keep documentation of pay rates for staff who were paid out of ESSER funds. Effect: Staff may not be paid the correct rate. Perspective: The District should have documentation of all pay rates for services provided and for positions. To ensure everyone knows what pay is to be expected. Recommendation: We recommend the District go through and update (or establish) pay rates for all positions and supplemental contracts. Views of Responsible Officials and Planned Corrective Actions: Caney Valley USD 436 staff involved will work with the necessary parties to ensure documentation of all pay rates are completed and transparent.

Corrective Action Plan

Condition: During our review of ESSER funds, we noted that we could not substantiate all of the pay rates for dollars paid out of the ESSER funds. Criteria: When federal dollars are used to pay for staff payroll expenditures, the rate of pay and/or related calculations of rate, should be documented. This can be in the form of an agreement, salary schedule, or other memo format. Cause: The District did not keep documentation of pay rates for staff who were paid out of ESSER funds. Effect: Staff may not be paid the correct rate. Perspective: The District should have documentation of all pay rates for services provided and for positions. To ensure everyone knows what pay is to be expected. Recommendation: We recommend the District go through and update (or establish) pay rates for all positions and supplemental contracts. Views of Responsible Officials and Planned Corrective Actions: Caney Valley USD 436 staff involved will work with the necessary parties to ensure documentation of all pay rates are completed and transparent.

About Activities Allowed or Unallowed →

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.

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