EIN: 736005424
UEI: NB9KXHP5LVV6
Audited by: Arledge & Associates, P.C.
Oversight agency: 21 [Department of the Treasury]
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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 July 14, 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 January 14, 2027 (130 days from today).
What is a management decision? →The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2025. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2025. Cause and Effect: A change in key personnel over the City’s financial reporting resulted in delayed financial reporting close out of fiscal year 2025. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.
Show full finding ▾Hide full finding ▴2025-002 – Filing with the State Auditor and Federal Audit Clearinghouse (Repeat) Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur earlier of nine months subsequent to year end or 30 days from report issuance. Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2025. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2025. Cause and Effect: A change in key personnel over the City’s financial reporting resulted in delayed financial reporting close out of fiscal year 2025. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.
2025-002 — Filing with the State Auditor and Federal Audit Clearinghouse Finance Department 16 W. 9th St. Shawnee, OK 74801 ShawneeOK.org Condition: The city did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year endingiune 30, 2025. Additionally, the city did not submit its audit report to the FAC within nine months from the year ending June 30, 2025. In conjunction with our FY2025 single audit, please see the City's corrective action plan below: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines to remain compliant with requirements. Management will try to correct their timeliness and file within the appropriate deadlines going forward. Expected completion date: FY26 Audit
2024-003
FAC accepted this audit on February 10, 2026 — management decision was due August 10, 2026.
FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2023. Cause and Effect: A change in key personnel over the City’s financial reporting and a natural disaster which occurred after year end resulted in a delayed financial reporting close out of fiscal year 2023. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.
Show full finding ▾Hide full finding ▴Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance. Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2023. Cause and Effect: A change in key personnel over the City’s financial reporting and a natural disaster which occurred after year end resulted in a delayed financial reporting close out of fiscal year 2023. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.
2023-001 - Filing with the State Auditor and Federal Audit Clearinghouse Condition: The city did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the city did not submit its audit report to the FAC within nine months from the year ending June 30, 2023. In conjunction with our FY2023 single audit, please see the City's corrective action plan below: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines to remain comliant with requirements. Management will make an effort to correct thier timeliness and file within the appropriate deadlines going forward. Expected completion date: 09/16/2024 Party Responsible: Kimberly Smith, Finance Director/Treasurer Contact Information: kimberly.smith@shawneeok.org
FAC accepted this audit on April 29, 2023 — management decision was due October 29, 2023.
FAC accepted this audit on June 18, 2022 — management decision was due December 18, 2022.
FAC accepted this audit on April 21, 2021 — management decision was due October 21, 2021.
FAC accepted this audit on March 4, 2020 — management decision was due September 4, 2020.
FAC accepted this audit on July 14, 2019 — management decision was due January 14, 2020.
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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