EIN: 731134527
UEI: TUS2CEVMGJY1
Audited by: Jenkins & Kemper, CPA's, P.C.
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 2, 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 2, 2026 (4 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 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on January 25, 2023 — management decision was due July 25, 2023.
FAC accepted this audit on January 20, 2022 — management decision was due July 20, 2022.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
During the Audit, we were unable to observe documentation in the form of site-level meal count sheets to support the number of lunches and breakfasts that were served and claimed for reimbursement through the nation school lunch and school breakfast programs (10.553 and 10.555). This deficiency in internal control over compliance is related to compliance requirements under Program Income. The amount of questioned costs related to this finding could not be determined. Criteria: Documentation of meal counts should be kept as support for the number of qualifying meals served and claimed for reimbursement on monthly claim forms to the Oklahoma State Department of Education.Effect: The incorrect number of meals could be counted and claimed for reimbursement, resulting in the District receiving over/under the amount of revenues it is entitled to. Recommendation: That meal count sheets should be used at each site and kept as support for the number of breakfasts and lunches claimed on the monthly claim for reimbursement to the Oklahoma State Department of Education to ensure that the proper number of meals served is reported by the district.
Show full finding ▾Hide full finding ▴19-02- Reimbursable Meal Counts Condition: During the Audit, we were unable to observe documentation in the form of site-level meal count sheets to support the number of lunches and breakfasts that were served and claimed for reimbursement through the nation school lunch and school breakfast programs (10.553 and 10.555). This deficiency in internal control over compliance is related to compliance requirements under Program Income. The amount of questioned costs related to this finding could not be determined. Criteria: Documentation of meal counts should be kept as support for the number of qualifying meals served and claimed for reimbursement on monthly claim forms to the Oklahoma State Department of Education.Effect: The incorrect number of meals could be counted and claimed for reimbursement, resulting in the District receiving over/under the amount of revenues it is entitled to. Recommendation: That meal count sheets should be used at each site and kept as support for the number of breakfasts and lunches claimed on the monthly claim for reimbursement to the Oklahoma State Department of Education to ensure that the proper number of meals served is reported by the district.
Idabel Public Schools has already transitioned from a District managed foodservice program to a 3rd party Food Service Management Company. (Southwest Food Excellence, FSE.) The District is also creating an accurate fixed asset inventory and reviewing board approved equipment disposal policies. The District also has implemented a monthly visual check of Foodservice processes, including a checklist provided by the Oklahoma State Department of Education. In partnership with our new food service management company have retrained the child nutrition staff on proper meal count procedures and changed the meal service to accurately count student meals. District personnel perform regular monitoring of food service procedures to verify proper count procedures. Copies of the fixed asset inventories and meal count sheet copies will be maintained by the district Child Nutrition Director.
FAC accepted this audit on January 28, 2019 — management decision was due July 28, 2019.
FAC accepted this audit on March 6, 2018 — management decision was due September 6, 2018.
FAC accepted this audit on March 23, 2017 — management decision was due September 23, 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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