EIN: 751174675
UEI: LT7JH2LKT7L3
Audited by: MAYS & ASSOCIATES, PLLC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 16, 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 16, 2026 (7 days from today).
What is a management decision? →FAC accepted this audit on January 16, 2025 — management decision was due July 16, 2025.
FAC accepted this audit on February 14, 2024 — management decision was due August 14, 2024.
We noted a deficiency in internal control procedures related to documentation of administrative review and approval of the allowable costs that were charged to the program, including employees' payroll. Cause: The cause of the deficiency appears to be a lack of regular administrative review procedures and a lack of communication between the program directors, the payroll administrator, and the Chief Financial Officer Effect: The lack of internal controls could result in a questioned cost. Recommendation: It is recommended that when setting up the payroll at the beginning of the year, HR needs to verify and document that the employees charged to the program have the correct credentials and that their schedules align with the program requirements. We also recommend the program director review and approve who is being charged to the program at least twice a year.
Show full finding ▾Hide full finding ▴Federal Program: ESEA Title I Part A Compliance Requirement: Allowable Cost Criteria: Ongoing monitoring of the general ledger, and activity in the federal program to ensure that the costs charged to the program are allowable according to the grant guidelines. Condition: We noted a deficiency in internal control procedures related to documentation of administrative review and approval of the allowable costs that were charged to the program, including employees' payroll. Cause: The cause of the deficiency appears to be a lack of regular administrative review procedures and a lack of communication between the program directors, the payroll administrator, and the Chief Financial Officer Effect: The lack of internal controls could result in a questioned cost. Recommendation: It is recommended that when setting up the payroll at the beginning of the year, HR needs to verify and document that the employees charged to the program have the correct credentials and that their schedules align with the program requirements. We also recommend the program director review and approve who is being charged to the program at least twice a year.
White Oak ISD has been in a period of transition since the Spring of 2023. A new Superintendent was hired in April 2023. Operational areas were assessed, and corrective actions were and continue to be taken to address weak and critical need areas, including the Business Office. The current CFO, at that time, left in May of 2023 and was replaced with a Business Manager in June of 2023. The Business Manager began assessing specific deficiencies within the department. New procedural manuals were adopted in August of 2023. The business manager left in December of 2023 due to personal reasons and a new CFO was hired. A new payroll coordinator was also onboarded during December 2023. Between the new staff members and the new Superintendent all systems have been turned over and are trying to get back to an effective and efficient level of function. The new plan of action is to allow the CFO to set goals and make necessary changes regarding business operations and procedures. The audit findings will be our guide for making corrective actions. The CFO and Superintendent will continue to update processes, written procedures, and establish appropriate internal controls to ensure appropriate oversight and compliance with laws, rules, and regulations. Business Office staff will continue working to adequately segregate duties and establish additional monthly and annual reconciliation processes with oversight by the CFO, program directors, and Superintendent as appropriate. Responsible Party: Carrie Howard, CFO Estimated Completion Date: August 31, 2024
We noted a deficiency in internal control procedures related to documentation of administrative review and approval of the allowable costs that were charged to the program, including employees' payroll. Cause: The cause of the deficiency appears to be a lack of regular administrative review procedures and a lack of communication between the program directors, payroll administrator, and the Chief Financial Officer. Effect: The lack of internal controls could result in a questioned cost. Recommendation: It is recommended that when setting up the payroll at the beginning of the year, HR needs to verify and document that the employees charged to the program agree with what was decided in the spend plan and that there were no changes. Also, verify any other expenditures charged to the program agree to the spend plan
Show full finding ▾Hide full finding ▴Federal Program: ESSER FUND II of the CRRSA ACT and ESSER FUND III of the American Rescue Plan Act of 2021 Compliance Requirement: Allowable Cost Criteria: Ongoing monitoring of the general ledger, and activity in the federal program to ensure that the costs charged to the program are allowable according to the grant guidelines and the grant spend plan. Condition: We noted a deficiency in internal control procedures related to documentation of administrative review and approval of the allowable costs that were charged to the program, including employees' payroll. Cause: The cause of the deficiency appears to be a lack of regular administrative review procedures and a lack of communication between the program directors, payroll administrator, and the Chief Financial Officer. Effect: The lack of internal controls could result in a questioned cost. Recommendation: It is recommended that when setting up the payroll at the beginning of the year, HR needs to verify and document that the employees charged to the program agree with what was decided in the spend plan and that there were no changes. Also, verify any other expenditures charged to the program agree to the spend plan
White Oak ISD has been in a period of transition since the Spring of 2023. A new Superintendent was hired in April 2023. Operational areas were assessed, and corrective actions were and continue to be taken to address weak and critical need areas, including the Business Office. The current CFO, at that time, left in May of 2023 and was replaced with a Business Manager in June of 2023. The Business Manager began assessing specific deficiencies within the department. New procedural manuals were adopted in August of 2023. The business manager left in December of 2023 due to personal reasons and a new CFO was hired. A new payroll coordinator was also onboarded during December 2023. Between the new staff members and the new Superintendent all systems have been turned over and are trying to get back to an effective and efficient level of function. The new plan of action is to allow the CFO to set goals and make necessary changes regarding business operations and procedures. The audit findings will be our guide for making corrective actions. The CFO and Superintendent will continue to update processes, written procedures, and establish appropriate internal controls to ensure appropriate oversight and compliance with laws, rules, and regulations. Business Office staff will continue working to adequately segregate duties and establish additional monthly and annual reconciliation processes with oversight by the CFO, program directors, andSuperintendent as appropriate. Responsible Party: Carrie Howard, CFO Estimated Completion Date: August 31, 2024
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
FAC accepted this audit on February 22, 2022 — management decision was due August 22, 2022.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
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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