EIN: 736060649
UEI: SK7UCBT5JW78
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 23, 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 23, 2023 (1094 days ago).
What is a management decision? →22-02 Finding Statement of Condition ? The District?s final expenditure reports with the Oklahoma State Department of Education and Oklahoma Cost Accounting System (OCAS), did not match the actual allowable expense for their program. Criteria ? Good internal control requires procedures to be in place for effective oversight and to properly record and track federal program expenditures and revenues. Cause/Effect of Condition ? Lack of internal control allows for non-compliance with expenditure tracking and over statements in reporting to State and Federal Agencies. The applicable expenditures utilized by the District for several program allocations were not the same as reported to the State Department of Education and the Oklahoma Cost Accounting System (OCAS) as follows: Applicable Program Program Expenditures Federal Program Expenditures Reported on OCAS COVID-19, Cares Act ESSER II $332,760.82 $271,557.38 COVID-19, Cares IDEA-B Flo Through ARP $ 52,746.87 $ 45,719.03 Flood Control $ 0.00 $ 1,491.00 The two (2) COVID-19 programs were originally submitted correctly to the State Department of Education and the allowable expenses were reimbursed to the District. The District staff made code changes to expenditures and inadvertently adjusted project codes on the final federal expenditure reports submitted to the State Department of Education. The Flood Control program did not have federally allocated funds. Recommendation ? All federal program funding is to be tracked utilizing the prescribed OCAS expenditure and revenue project code numbers. Those codes are to be utilized only for the amount the District is allocated for federally funded program. During our audit, we also became aware of the following deficiencies in internal control other than significant deficiencies or material weaknesses, and other matters that are opportunities for strengthening internal controls and operating efficiency:
Show full finding ▾Hide full finding ▴22-02 Finding Statement of Condition ? The District?s final expenditure reports with the Oklahoma State Department of Education and Oklahoma Cost Accounting System (OCAS), did not match the actual allowable expense for their program. Criteria ? Good internal control requires procedures to be in place for effective oversight and to properly record and track federal program expenditures and revenues. Cause/Effect of Condition ? Lack of internal control allows for non-compliance with expenditure tracking and over statements in reporting to State and Federal Agencies. The applicable expenditures utilized by the District for several program allocations were not the same as reported to the State Department of Education and the Oklahoma Cost Accounting System (OCAS) as follows: Applicable Program Program Expenditures Federal Program Expenditures Reported on OCAS COVID-19, Cares Act ESSER II $332,760.82 $271,557.38 COVID-19, Cares IDEA-B Flo Through ARP $ 52,746.87 $ 45,719.03 Flood Control $ 0.00 $ 1,491.00 The two (2) COVID-19 programs were originally submitted correctly to the State Department of Education and the allowable expenses were reimbursed to the District. The District staff made code changes to expenditures and inadvertently adjusted project codes on the final federal expenditure reports submitted to the State Department of Education. The Flood Control program did not have federally allocated funds. Recommendation ? All federal program funding is to be tracked utilizing the prescribed OCAS expenditure and revenue project code numbers. Those codes are to be utilized only for the amount the District is allocated for federally funded program. During our audit, we also became aware of the following deficiencies in internal control other than significant deficiencies or material weaknesses, and other matters that are opportunities for strengthening internal controls and operating efficiency:
Reference Number: 22-02 Name of Award ? Project Number (794, 628, 770) (Federal Findings) Condition/Finding: The District's final expenditure reports with the Oklahoma State Department of Education and Oklahoma Cost Accounting System (OCAS), did not match the actual allowable expense for their program. Three programs (794, 628, 770) had OCAS coding errors when final reports were submitted to the Oklahoma State Department of Education. Corrective steps that have already been implemented and/or the steps that will be implemented: All OCAS data, both receiving and expenditures, will be correct and accurate. All OCAS data involving Federal Programs will be reported correctly and accurately to the Oklahoma State Department of Education. Completion Date: Immediately The plan for monitoring adherence to the corrective action plan: All Chisholm Public Schools central office personnel involved with purchase orders, and OCAS data, will seek professional development and training to improve professionally. Additionally, all Chisholm Public Schools central office personnel will work collaboratively to ensure that all OCAS data is correct and accurate on an ongoing basis. Finally, all finalized OCAS data will be completely accurate when submitting to the Oklahoma State Department of Education. If warranted, reasons why the district does not consider a Corrective Action necessary. Superintendent's Signature Date
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.