EIN: 741847991
UEI: E9APNQRNE2Y8
Audited by: MONTEMAYOR BRITTON BENDER CAREY PC
Oversight agency: 10 [Department of Agriculture]
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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 May 28, 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 November 28, 2026 (90 days from today).
What is a management decision? →FAC accepted this audit on August 12, 2025 — management decision was due February 12, 2026.
FAC accepted this audit on October 23, 2024 — management decision was due April 23, 2025.
FAC accepted this audit on June 13, 2024 — management decision was due December 13, 2024.
FAC accepted this audit on January 2, 2023 — management decision was due July 2, 2023.
FAC accepted this audit on September 20, 2021 — management decision was due March 20, 2022.
Finding 2020-002 (repeat finding 2019-002): Material Weakness ? Lack of Monitoring Review Information on the Federal Program: CFDA 10.558 ? Child and Adult Care Food Program. Pass-Through Entity: Oklahoma State Department of Education Compliance Requirement: Site monitoring visits are performed within the first 4 weeks of program operation. Criteria: No formal oversight of the site monitoring process exists. Condition and Context: WAP site monitors prepare monitoring visit forms for each provider visited. No further review of the timing and completion of these monitoring visits was performed. Cause: No further review of monitoring visit forms was performed due to a lack of formal control procedures and oversight. Effect or Potential Effect: Because of this lack of formal control and oversight over monitoring activities, the performance of the following duties may be compromised: prevention and correction of errors in eligibility, appropriate timing of reviews in accordance with the grant agreement and detection of fraud in provider resources. Questionable Costs: Not applicable Recommendation: WAP personnel that are familiar with the compliance requirements over monitoring should review and approve the site monitoring visit forms to ensure the correct number of visits are being conducted during the year for providers, as well as to ensure the first visit for new providers occurs within the first 4 weeks of operations. Responsible Officials Response and Planned Corrective Actions: Workers Assistance Program, Inc. acknowledges the lack of review over site monitoring visit forms. The WAP CACFP Program Director will implement a control process which will require a formal review of each site monitoring visit form. The site monitoring visit form will be initialed as evidence of the review. Further, a checklist is being developed and implemented to ensure that there is appropriate documentation supporting new provider monitoring visits within the first four weeks of operating in the program, as required by the grant agreement. Implementation Date of Corrective Action: August 6, 2020 Person Responsible for Corrective Action: Yen Nguyen, Program Director
Show full finding ▾Hide full finding ▴Finding 2020-002 (repeat finding 2019-002): Material Weakness ? Lack of Monitoring Review Information on the Federal Program: CFDA 10.558 ? Child and Adult Care Food Program. Pass-Through Entity: Oklahoma State Department of Education Compliance Requirement: Site monitoring visits are performed within the first 4 weeks of program operation. Criteria: No formal oversight of the site monitoring process exists. Condition and Context: WAP site monitors prepare monitoring visit forms for each provider visited. No further review of the timing and completion of these monitoring visits was performed. Cause: No further review of monitoring visit forms was performed due to a lack of formal control procedures and oversight. Effect or Potential Effect: Because of this lack of formal control and oversight over monitoring activities, the performance of the following duties may be compromised: prevention and correction of errors in eligibility, appropriate timing of reviews in accordance with the grant agreement and detection of fraud in provider resources. Questionable Costs: Not applicable Recommendation: WAP personnel that are familiar with the compliance requirements over monitoring should review and approve the site monitoring visit forms to ensure the correct number of visits are being conducted during the year for providers, as well as to ensure the first visit for new providers occurs within the first 4 weeks of operations. Responsible Officials Response and Planned Corrective Actions: Workers Assistance Program, Inc. acknowledges the lack of review over site monitoring visit forms. The WAP CACFP Program Director will implement a control process which will require a formal review of each site monitoring visit form. The site monitoring visit form will be initialed as evidence of the review. Further, a checklist is being developed and implemented to ensure that there is appropriate documentation supporting new provider monitoring visits within the first four weeks of operating in the program, as required by the grant agreement. Implementation Date of Corrective Action: August 6, 2020 Person Responsible for Corrective Action: Yen Nguyen, Program Director
Finding 2020-002 (repeat finding 2019-002): Material Weakness ? Lack of Monitoring Review Management Comments and Responsible Officials Response and Planned Corrective Actions: Workers Assistance Program, Inc. acknowledges the lack of review over site monitoring visit forms. The WAP CACFP Program Director will implement a control process which will require a formal review of each site monitoring visit form. The site monitoring visit form will be initialed as evidence of the review. Further, a checklist is being developed and implemented to ensure that there is appropriate documentation supporting new provider monitoring visits within the first four weeks of operating in the program, as required by the grant agreement. Planned Implementation Date of Corrective Action: August 6, 2020 Person Responsible for Corrective Action: Yen Nguyen, Program Director
2019-002
FAC accepted this audit on August 24, 2020 — management decision was due February 24, 2021.
Finding 2019-002: Material Weakness and Noncompliance ? Lack of Monitoring Review Information on the Federal Program: CFDA 10.558 ? Child and Adult Care Food Program. Pass-Through Entity: Oklahoma State Department of Education Compliance Requirement: Site monitoring visits are performed within the first 4 weeks of program operation. Criteria: No formal oversight of the site monitoring process exists. Condition and Context: WAP site monitors prepare monitoring visit forms for each provider visit. No further review of the timing and completion of these monitoring visits was performed. Of our 60 selections made, 9 were new providers in FY19 and of those 9, we found that for 3 new providers the first site monitoring visit was not performed within the first 4 weeks of operations. Cause: No further review of monitoring visit forms was performed due to a lack of formal control procedures and oversight. Effect or Potential Effect: Because of this lack of formal control and oversight over monitoring activities, the performance of the following duties may be compromised: prevention and correction of errors in eligibility, appropriate timing of reviews in accordance with the grant agreement and detection of fraud in provider resources. Questionable Costs: Not applicable Recommendation: WAP personnel that are familiar with the compliance requirements over monitoring should review and approve the site monitoring visit forms to ensure the correct number of visits are being conducted during the year for providers, as well as to ensure the first visit for new providers occurs within the first 4 weeks of operations. Responsible Officials Response and Planned Corrective Actions: Workers Assistance Program acknowledges the lack of review over site monitoring visit forms. The WAP CACFP Program Director will implement a control process which will require a formal review of each site monitoring visit form. The site monitoring visit form will be initialed as evidence of the review. Further, a checklist is being developed and implemented to ensure that there is appropriate documentation supporting new provider monitoring visits within the first four weeks of operating in the program, as required by the grant agreement. Planned Implementation Date of Corrective Action: August 6, 2020 Person Responsible for Corrective Action: Yen Nguyen, Program Director
Show full finding ▾Hide full finding ▴Finding 2019-002: Material Weakness and Noncompliance ? Lack of Monitoring Review Information on the Federal Program: CFDA 10.558 ? Child and Adult Care Food Program. Pass-Through Entity: Oklahoma State Department of Education Compliance Requirement: Site monitoring visits are performed within the first 4 weeks of program operation. Criteria: No formal oversight of the site monitoring process exists. Condition and Context: WAP site monitors prepare monitoring visit forms for each provider visit. No further review of the timing and completion of these monitoring visits was performed. Of our 60 selections made, 9 were new providers in FY19 and of those 9, we found that for 3 new providers the first site monitoring visit was not performed within the first 4 weeks of operations. Cause: No further review of monitoring visit forms was performed due to a lack of formal control procedures and oversight. Effect or Potential Effect: Because of this lack of formal control and oversight over monitoring activities, the performance of the following duties may be compromised: prevention and correction of errors in eligibility, appropriate timing of reviews in accordance with the grant agreement and detection of fraud in provider resources. Questionable Costs: Not applicable Recommendation: WAP personnel that are familiar with the compliance requirements over monitoring should review and approve the site monitoring visit forms to ensure the correct number of visits are being conducted during the year for providers, as well as to ensure the first visit for new providers occurs within the first 4 weeks of operations. Responsible Officials Response and Planned Corrective Actions: Workers Assistance Program acknowledges the lack of review over site monitoring visit forms. The WAP CACFP Program Director will implement a control process which will require a formal review of each site monitoring visit form. The site monitoring visit form will be initialed as evidence of the review. Further, a checklist is being developed and implemented to ensure that there is appropriate documentation supporting new provider monitoring visits within the first four weeks of operating in the program, as required by the grant agreement. Planned Implementation Date of Corrective Action: August 6, 2020 Person Responsible for Corrective Action: Yen Nguyen, Program Director
Finding 2019-002: Material Weakness and Noncompliance ? Lack of Monitoring Review Management Comments and Corrective Action: Workers Assistance Program acknowledges the lack of monitoring on the site monitoring visit forms. The WAP CACFP Program Director will be implementing the process that she will review each site monitoring visit and initial each one going forward, starting August 6, 2020. When new Providers are being onboarded to make sure that the first Site monitoring visit is within the first 4 weeks, a checklist is being constructed to ensure that there is documentation.
FAC accepted this audit on June 16, 2019 — management decision was due December 16, 2019.
GSA_MIGRATION
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2017-001, 2016-001
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GSA_MIGRATION
2017-002, 2016-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 29, 2017 — management decision was due November 29, 2017.
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2015-001
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GSA_MIGRATION
2015-002
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