EIN: 237296813
UEI: E7T3HNDQNNN8
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 22, 2024. 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 April 22, 2025 (488 days ago).
What is a management decision? →Finding: Item 2024-001 – Reporting: Delinquent Reports Federal Program – Coronavirus State and Local Fiscal Recovery Funds - American Rescue Plan Act (ARPA) Assistance Listing Number – 21.027 Criteria: The grant agreements for ARPA require the statistical data report to be filed by the fifteenth day after completion of the month being reported and include specified data as outlined per the contract. Condition/context: Two of the four monthly ARPA statistical data reports we tested were filed after the due date. Additionally, several reports contained inaccurate data. The data was subsequently corrected. Cause: Tulsa Performing Arts Center Trust did not have adequate processes in place over the nonfinancial contract requirements of the grant. Effect: Noncompliance with grants could result in the loss of grant funds or additional federal oversight. Questioned cost: Not applicable. Recommendation: We recommend Tulsa Performing Arts Center Trust establish an internal control to identify required reporting for new grants during transition periods and a process to verify the accuracy of submitted data. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Show full finding ▾Hide full finding ▴Finding: Item 2024-001 – Reporting: Delinquent Reports Federal Program – Coronavirus State and Local Fiscal Recovery Funds - American Rescue Plan Act (ARPA) Assistance Listing Number – 21.027 Criteria: The grant agreements for ARPA require the statistical data report to be filed by the fifteenth day after completion of the month being reported and include specified data as outlined per the contract. Condition/context: Two of the four monthly ARPA statistical data reports we tested were filed after the due date. Additionally, several reports contained inaccurate data. The data was subsequently corrected. Cause: Tulsa Performing Arts Center Trust did not have adequate processes in place over the nonfinancial contract requirements of the grant. Effect: Noncompliance with grants could result in the loss of grant funds or additional federal oversight. Questioned cost: Not applicable. Recommendation: We recommend Tulsa Performing Arts Center Trust establish an internal control to identify required reporting for new grants during transition periods and a process to verify the accuracy of submitted data. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Finding: 2024-001 Name of contact person: Jennifer Alden, CFOO Corrective Action: While a process was in place for reporting non-financial census data, the process control point was City of Tulsa instead of TPACT. We no longer have the same requirements for a non-financial census report to provide, however we have already put a process in place for the TPACT accounting team to review all reports and compliance with contract prior to sending them to recipient. Proposed Completion Date: Immediately
FAC accepted this audit on November 1, 2022 — management decision was due May 1, 2023.
Item 2022-001 ? Period of Performance: Lack of internal controls Federal Program ? U.S. Small Business Administration Covid-19-Shuttered Venue Operators Grant Program CFDA Number ? 59.075 Significant deficiency Criteria: Recipients that receive an initial SVOG award will be able to spend award funds over a 12-month period after the award issuance date for eligible and allowable costs incurred between March 1, 2020, and December 31, 2021. Recipients that receive a supplemental award will be able to spend all award funds (both initial and supplemental phase awards) received over an 18-month period after the initial phase award issuance date for eligible and allowable costs incurred between March 1, 2020, and June 30, 2022 (Eligible Cost Period). Condition/context: It was identified that Tulsa Performing Arts Center lacked sufficient controls to ensure the items charged to the grant were accurately reported in the correct period in accordance with grant requirements. Cause: Tulsa Performing Arts Center lacked sufficient controls for period of performance. Effect: Charges could have occurred outside of the period of performance and charged to the grant. Recommendation: Each charge to the grant should be reviewed by management to ensure the expenditure was incurred in the period of performance and such review must be documented. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.
Show full finding ▾Hide full finding ▴Item 2022-001 ? Period of Performance: Lack of internal controls Federal Program ? U.S. Small Business Administration Covid-19-Shuttered Venue Operators Grant Program CFDA Number ? 59.075 Significant deficiency Criteria: Recipients that receive an initial SVOG award will be able to spend award funds over a 12-month period after the award issuance date for eligible and allowable costs incurred between March 1, 2020, and December 31, 2021. Recipients that receive a supplemental award will be able to spend all award funds (both initial and supplemental phase awards) received over an 18-month period after the initial phase award issuance date for eligible and allowable costs incurred between March 1, 2020, and June 30, 2022 (Eligible Cost Period). Condition/context: It was identified that Tulsa Performing Arts Center lacked sufficient controls to ensure the items charged to the grant were accurately reported in the correct period in accordance with grant requirements. Cause: Tulsa Performing Arts Center lacked sufficient controls for period of performance. Effect: Charges could have occurred outside of the period of performance and charged to the grant. Recommendation: Each charge to the grant should be reviewed by management to ensure the expenditure was incurred in the period of performance and such review must be documented. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.
Finding: 2022-001 Name of contact person: Jennifer Alden, CFO Corrective Action: While proper review was performed, previous policy did not require the review to be documented. A signature and date line will be added to all schedules related to federal awards for management to document review. Proposed Completion Date: Immediately
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