EIN: 736021137
UEI: NNPWF69ZKLS1
Audited by: Mary E. Johnson & Associates, PLLC
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 February 2, 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 August 2, 2023 (1122 days ago).
What is a management decision? →Property purchased with federal funds was not tracked andmaintained as property in accordance as federal regulationsCriteria: 2 CFR 200.313(d)(1) requires property records must be maintainedthat include a description of the property, serial number or otheridentification number, the source of funding for the property, whoholds title, the acquisition date, the cost of the property, thepercentage of the federal project costs in which the property wasacquired, the location, use and condition of property and anultimate disposition data including the date of disposal and saleprice of the property.Context: All property/equipment expenditures were reviewed. Three out ofeleven were not properly identified and included on federal listing.Eleven out of eleven did not have all required elements required byregulations.Cause: Due to new COVID Funding, property expenditures were allowed,and District did not have functioning controls to ensure all requiredelements were tracked.Effect: Potential noncompliance with Uniform GuidanceRecommendation: We recommend that all property purchased with federal funds betracked as required by federal regulations. We recommend thatcontrols be implemented to properly maintain records for propertyobtained with federal funds.Views of Responsible Officialsand Planned CorrectiveAction: The District has reviewed all federal property inventory listingsand updated as necessary with additional information to bring theDistrict into compliance with Federal Regulations. Additionally,controls will be added to fiscal year end procedures to ensure allfederal property purchases have been identified and recorded onthe federal property inventory listing.
Show full finding ▾Hide full finding ▴Condition: Property purchased with federal funds was not tracked andmaintained as property in accordance as federal regulationsCriteria: 2 CFR 200.313(d)(1) requires property records must be maintainedthat include a description of the property, serial number or otheridentification number, the source of funding for the property, whoholds title, the acquisition date, the cost of the property, thepercentage of the federal project costs in which the property wasacquired, the location, use and condition of property and anultimate disposition data including the date of disposal and saleprice of the property.Context: All property/equipment expenditures were reviewed. Three out ofeleven were not properly identified and included on federal listing.Eleven out of eleven did not have all required elements required byregulations.Cause: Due to new COVID Funding, property expenditures were allowed,and District did not have functioning controls to ensure all requiredelements were tracked.Effect: Potential noncompliance with Uniform GuidanceRecommendation: We recommend that all property purchased with federal funds betracked as required by federal regulations. We recommend thatcontrols be implemented to properly maintain records for propertyobtained with federal funds.Views of Responsible Officialsand Planned CorrectiveAction: The District has reviewed all federal property inventory listingsand updated as necessary with additional information to bring theDistrict into compliance with Federal Regulations. Additionally,controls will be added to fiscal year end procedures to ensure allfederal property purchases have been identified and recorded onthe federal property inventory listing.
2022-003 Federal Agency: U.S. Department of EducationPass Thru Entity: Oklahoma State Department of EducationCOVID-19 Education Stabilization Fund-Elementary & Secondary School Emergency Relief (ESSER II & American Rescue Plan (ARP) Elementary & Secondary School Emergency Relief (ESSER III) FundAssistance Listing: COVID-19 84.425D & 84.425U (OCAS Projects 793 & 795)Recommendation: The Auditor recommended that all property purchased with federal funds be tracked as required by federal regulations. The Auditor also recommended that controls be implemented to properly maintain records for property obtained with federal funds.Action Taken: All federal inventories have been reviewed and updated as necessary with with additional information to bring the district into compliance. An additional control has been added at the end of the fiscal year to ensure all federal purchases have been identified and recorded on inventories.Anticipated Completion Date: October 6, 2022Responsible Official: Brandi Naylor
FAC accepted this audit on February 13, 2019 — management decision was due August 13, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-007
GSA_MIGRATION
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GSA_MIGRATION
2017-008
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 19, 2018 — management decision was due August 19, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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