FAC Explorer

Audit 405359

FY End
2025-09-30
Total Expended
$1.71M
Findings
8
Programs
6
Organization: Oklahoma Association of Community Action Agencies, Inc. (OK)
Year: 2025 Accepted: 2026-06-29
Auditor: LANDMARK PLC CERTIFIED PUBLIC ACCOUNTANTS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1220247 2025-001 Material Weakness Yes M
1220248 2025-001 Material Weakness Yes M
1220249 2025-001 Material Weakness Yes M
1220250 2025-001 Material Weakness Yes M
1220251 2025-001 Material Weakness Yes M
1220252 2025-001 Material Weakness Yes M
1220253 2025-001 Material Weakness Yes M
1220254 2025-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
93.647 SOCIAL SERVICES RESEARCH AND DEMONSTRATION $332,116 Yes 0
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $220,618 Yes 0
93.600 HEAD START $83,864 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $82,855 Yes 1
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $65,725 Yes 0
81.041 STATE ENERGY PROGRAM $21,173 Yes 0

Contacts

Name Title Type
J8N8F5YVHS88 Amanda Ewing Auditee
4059491495 Sue Talkington Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal and State Awards includes the federal grant activity of Oklahoma Association of Community Actions Agencies, Inc. ("the Association") and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Association, it is not intended to and does not present the financial position, changes in net assets, or cash flow of the Association.
Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Association has elected not to use the 15‐percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2025. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2025, the Association established a timeline for monitoring to choose two months during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow their established procedures and only performed one desk monitoring. Recommendations: We recommend that the Association update and comply with policies and procedures over the monitoring process. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will update and comply with policies and procedures over the monitoring process to ensure the appropriate number of monitoring activities are performed.