EIN: 730939118
UEI: QXCUWRQEGLL3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2022. 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, 2022 (1426 days ago).
What is a management decision? →During the audit of the Elementary and Secondary Schools Emergency Relief Funds ESSER II (84,425D), we observed $2,497 of expenditures reimbursed under this program were paid to the Superintendent in the form of a stipend. This stipend was later reclassed to a local expenditure however the claim was not corrected. This finding was related to the Compliance Requirement B, Allowable Costs. Criteria: Expenditures made under the program must adhere to the specific purposes outlined in the application for funds as well as the Compliance Requirements for Allowable Costs. Specifically, superintendent compensation is not an allowable cost under the program. Effect: The District claimed reimbursement on expenditures that were not allowable under the federal program. Recommendation: That the District follow Oklahoma State Department of Education guidance and return the funds to the state oversight agency as soon as possible.
Show full finding ▾Hide full finding ▴Condition: During the audit of the Elementary and Secondary Schools Emergency Relief Funds ESSER II (84,425D), we observed $2,497 of expenditures reimbursed under this program were paid to the Superintendent in the form of a stipend. This stipend was later reclassed to a local expenditure however the claim was not corrected. This finding was related to the Compliance Requirement B, Allowable Costs. Criteria: Expenditures made under the program must adhere to the specific purposes outlined in the application for funds as well as the Compliance Requirements for Allowable Costs. Specifically, superintendent compensation is not an allowable cost under the program. Effect: The District claimed reimbursement on expenditures that were not allowable under the federal program. Recommendation: That the District follow Oklahoma State Department of Education guidance and return the funds to the state oversight agency as soon as possible.
793 monies were used and the Superintendent at that time understood it was ok. The State Dept had accepted the filing. A refund check was mailed on 2/17/22 to pay back the state for $2,497.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
During the audit of the National School Lunch and Breakfast Programs we observed that the free and reduced applications selected for income verification did not always include proper documentation of income verification process. Nine applications were selected and three of these included income verification documents confirming the applications reported income and rate status. However, six of the applications had no documentation indicating verification of income and rate status. However, six of the applications had no documentation indicating verification of income and rate status. This finding was related to the Special Tests compliance requirement. Criteria: Free and reduced applications chosen for income verification should include proof of notification of the parent of income verification purposes, and proof of notification of the parent of confirmation of rate status or rate status changes. Effect: Students could be approved for the incorrect rate status based on incorrect information entered on their free and reduced application.Recommendation: That all applications selected for income verification be supported with proof of notification of the parent of income verification, one or more of the approved written evidences of income for verification purposes, and proof of notification of the parent of confirmation rate status or potential rate status changes.
Show full finding ▾Hide full finding ▴19-01 Verification Procedures Condition: During the audit of the National School Lunch and Breakfast Programs we observed that the free and reduced applications selected for income verification did not always include proper documentation of income verification process. Nine applications were selected and three of these included income verification documents confirming the applications reported income and rate status. However, six of the applications had no documentation indicating verification of income and rate status. However, six of the applications had no documentation indicating verification of income and rate status. This finding was related to the Special Tests compliance requirement. Criteria: Free and reduced applications chosen for income verification should include proof of notification of the parent of income verification purposes, and proof of notification of the parent of confirmation of rate status or rate status changes. Effect: Students could be approved for the incorrect rate status based on incorrect information entered on their free and reduced application.Recommendation: That all applications selected for income verification be supported with proof of notification of the parent of income verification, one or more of the approved written evidences of income for verification purposes, and proof of notification of the parent of confirmation rate status or potential rate status changes.
Name of Award- Child Nutrition Condition/Finding: During the audit of the National School Lunch and Breakfast Programs (10.533, 10.555) we observed that the free and reduced applications selected for income verification did not always include proper documentation of the income verification process. Nine applications were selected and three of these included income verification documents confirming the applications reported income and rate status. This finding was related to the Special Tests compliance requirement.Corrective Steps that have already been implemented and/or the steps that will be implemented: Documentation is being attached to all applications confirming the applications reported income and rate status. This will be monitored to make sure all documentation is present. Completion Date: Documentation has been attached to all current applications and will be added to all applications as they are received. The plan for monitoring adherence to the corrective action plan: Staff will be monitored to make sure all applications have the correct documentation. This will be checked at the beginning of the year when most applications are received and periodically throughout the year for new applications.
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