EIN: 731100093
UEI: KSYANCSMLPD3
Audited by: Patten & Odom, CPAs, PLLC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 25, 2026 (18 days from today).
What is a management decision? →FAC accepted this audit on March 13, 2025 — management decision was due September 13, 2025.
FAC accepted this audit on March 12, 2024 — management decision was due September 12, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on February 23, 2020 — management decision was due August 23, 2020.
During our review of internal controls related to Federal programs, we noted a lack of controls to assure that all claims are properly filed for reimbursement. Additionally, the District was not reconciling claims made for Federal program reimbursement to revenues collected for federal programs. We specifically determined that the District?s November 2018 and December 2018 Child Nutrition Program claims had never been submitted for payment. These claims totaled $123,473.24. Criteria: As a condition of receiving Federal awards, non-federal entities agree to maintain internal control to provide reasonable assurance that the entity?s objectives relating to compliance with Federal statutes, regulations, and the terms and conditions of Federal programs and awards will be achieved. Effect: The District may not receive all Federal monies due for amounts claimed but not received. This condition also could preclude the preparation of reliable financial statements and/or federal reports. Recommendation: We recommend that someone be designated to monitor that all eligible federal program disbursements are properly claimed for reimbursement and that claims filed are reconciled to receipts written and cash deposited. Response: The District has subsequently submitted the November 2018 and December 2018 Child Nutrition Program claims for reimbursement. The District has also agreed to assign responsibility to someone for reconciling federal claims to related revenue received.
Show full finding ▾Hide full finding ▴Condition: During our review of internal controls related to Federal programs, we noted a lack of controls to assure that all claims are properly filed for reimbursement. Additionally, the District was not reconciling claims made for Federal program reimbursement to revenues collected for federal programs. We specifically determined that the District?s November 2018 and December 2018 Child Nutrition Program claims had never been submitted for payment. These claims totaled $123,473.24. Criteria: As a condition of receiving Federal awards, non-federal entities agree to maintain internal control to provide reasonable assurance that the entity?s objectives relating to compliance with Federal statutes, regulations, and the terms and conditions of Federal programs and awards will be achieved. Effect: The District may not receive all Federal monies due for amounts claimed but not received. This condition also could preclude the preparation of reliable financial statements and/or federal reports. Recommendation: We recommend that someone be designated to monitor that all eligible federal program disbursements are properly claimed for reimbursement and that claims filed are reconciled to receipts written and cash deposited. Response: The District has subsequently submitted the November 2018 and December 2018 Child Nutrition Program claims for reimbursement. The District has also agreed to assign responsibility to someone for reconciling federal claims to related revenue received.
District's Corrective Plan: 1.The new Child Nutrition Director will file claims monthly and in a timely manner. 2.The Treasurer, as well as the Child Nutrition Director will check that all deposits are made in a timely manner. 3.A spreadsheet on revenue and expenditures will be delivered to the Board of Education at each regularly scheduled board meeting. 4.Superintendent will monitor that all deposits made and claims filed are in a timely manner on all Federal Programs.
FAC accepted this audit on February 10, 2019 — management decision was due August 10, 2019.
FAC accepted this audit on February 26, 2018 — management decision was due August 26, 2018.
FAC accepted this audit on February 14, 2017 — management decision was due August 14, 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.
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