EIN: 730742701
UEI: XZK6X7AHPHJ3
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 2023. 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 23, 2023 (1064 days ago).
What is a management decision? →2022-002 Finding Statement of Condition - Expenditures were claimed and reimbursement received for the Title V Rural Low Income Program, which included $4,624.75 of equipment which was not received. Criteria - Claim reimbursements are to be made only for goods or services received. Cause/Effect of Condition - Chrome books ordered by credit card were included in a claim to the Oklahoma State Department of Education for reimbursement and received the reimbursement. After the fiscal year close, the order was cancelled and refunded the full amount. Recommendation - The District should refund the over-claimed amount to the State Department of Education.
Show full finding ▾Hide full finding ▴2022-002 Finding Statement of Condition - Expenditures were claimed and reimbursement received for the Title V Rural Low Income Program, which included $4,624.75 of equipment which was not received. Criteria - Claim reimbursements are to be made only for goods or services received. Cause/Effect of Condition - Chrome books ordered by credit card were included in a claim to the Oklahoma State Department of Education for reimbursement and received the reimbursement. After the fiscal year close, the order was cancelled and refunded the full amount. Recommendation - The District should refund the over-claimed amount to the State Department of Education.
TONKAWA PUBLIC SCHOOL DISTRICT KAY COUNTY AUDIT COMMENT/RECOMMENDATION/MGMT LETTER CORRECTIVE ACTION RESPONSE Reference Number: 22-02 Name of Award ? Project Number (Federal Findings) Title V Rural Low Income - 587 Condition/Finding: Expenditures were claimed and reimbursement received for the Title VI Rural Low Income Program, which included $4,624.75 of equipment which was not received. Jona Cantrell Contact Person: Corrective steps that have been implemented and/or the steps that will be implemented. The Tonkawa School District has taken corrective action to address the finding as follows ? the district paid back Project 587 Rural Low Income to the State Department of Education. The district will re-educate employees that they must make sure that the exact product is delivered to the district before paying for and claiming on Federal Programs. Completion Date: 08/09/2023 If a refund is made in relation to this comment please include the mailing date, amount and number of the check for the refund 8/11/2023 76 $4,624.75 Mailing Date Check Number Amount of Refund Lori Simpson 2/21/23
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
20-02 Finding Statement of Condition - The District reported expenditures for federal programs, through the Oklahoma Cost Accounting System (OCAS), that exceeded allocations during the 2019-20 fiscal year. Criteria - Good internal control requires procedures to be in place for effective oversight and to properly record and track federal program expenditures and revenues. The applicable expenditures utilized by the District for one programs allocation was not the same as reported to the State Department of Education and the Oklahoma Cost Accounting System (OCAS) as follows: Applicable Program Program Expenditures Federal Program Expenditures Reported on OCAS PL 874 Impact Aid $ 333,824.05 $340,956.36 Proper coding is required in order to track the District?s actual federal expenditures associated with each program. Cause/Effect of Condition - Lack of internal control allows for non-compliance with expenditure tracking and over statements in reporting to State and Federal Agencies. Recommendation - All federal program funding is to be tracked utilizing the prescribed OCAS expenditure and revenue project code numbers. Those codes are to be utilized only for the amount the District is allocated for a federally funded program.
Show full finding ▾Hide full finding ▴20-02 Finding Statement of Condition - The District reported expenditures for federal programs, through the Oklahoma Cost Accounting System (OCAS), that exceeded allocations during the 2019-20 fiscal year. Criteria - Good internal control requires procedures to be in place for effective oversight and to properly record and track federal program expenditures and revenues. The applicable expenditures utilized by the District for one programs allocation was not the same as reported to the State Department of Education and the Oklahoma Cost Accounting System (OCAS) as follows: Applicable Program Program Expenditures Federal Program Expenditures Reported on OCAS PL 874 Impact Aid $ 333,824.05 $340,956.36 Proper coding is required in order to track the District?s actual federal expenditures associated with each program. Cause/Effect of Condition - Lack of internal control allows for non-compliance with expenditure tracking and over statements in reporting to State and Federal Agencies. Recommendation - All federal program funding is to be tracked utilizing the prescribed OCAS expenditure and revenue project code numbers. Those codes are to be utilized only for the amount the District is allocated for a federally funded program.
The Tonkawa Public School District has taken corrective action to address the finding as follows; all federal program funding will be tracked utilizing the prescribed OCAS codes. Codes will only be utilized up to the amount of the federally funded allocation.
FAC accepted this audit on March 30, 2018 — management decision was due September 30, 2018.
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