EIN: 273463293
UEI: MKDLNH5NNCL3
Audited by: John Flusche, CPA
Oversight agency: 14 [Department of Housing and Urban Development]
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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 August 5, 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 February 5, 2027 (161 days from today).
What is a management decision? →The Project’s security deposit bank account is underfunded $4,550. Cause: The Project’s management withdrew funds from the security deposit account to cover operations. Effect or Potential Effect: The Project does not have the necessary funds to cover the security deposit liability. Reporting Views of Responsible Officials: The Project’s management should redeposit the funds into the security account as soon as possible, to bring the account to the correct balance. Recommendation: The Project’s management should redeposit the funds into the security account as soon as possible, to bring the account to the correct balance. Auditor’s Summary of the Auditee’s Comments on the Finding Recommendations: The Project’s management should not withdraw funds from the Security Deposit Bank account at any time for operations. Response Indicator: Agree Completion Date: 03/20/2026 Response: The Project’s management will redeposit the funds into the Security Deposit bank account as soon as possible and will not withdraw funds in the future without proper documentation.
Show full finding ▾Hide full finding ▴FINDING REF NUMBER: 2025-001: Title and CFDA Number of Federal Program: Section 202 Capital Advance CFDA # 14.181 Type of Finding: Federal Award Finding Finding Resolution Status: Unresolved Criteria: The Project is required to maintain a Security Deposit bank account equal to or greater than the Security Deposits Liability. Statement of Condition: The Project’s security deposit bank account is underfunded $4,550. Cause: The Project’s management withdrew funds from the security deposit account to cover operations. Effect or Potential Effect: The Project does not have the necessary funds to cover the security deposit liability. Reporting Views of Responsible Officials: The Project’s management should redeposit the funds into the security account as soon as possible, to bring the account to the correct balance. Recommendation: The Project’s management should redeposit the funds into the security account as soon as possible, to bring the account to the correct balance. Auditor’s Summary of the Auditee’s Comments on the Finding Recommendations: The Project’s management should not withdraw funds from the Security Deposit Bank account at any time for operations. Response Indicator: Agree Completion Date: 03/20/2026 Response: The Project’s management will redeposit the funds into the Security Deposit bank account as soon as possible and will not withdraw funds in the future without proper documentation.
FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2026.
FAC accepted this audit on June 7, 2022 — management decision was due December 7, 2022.
The Project?s manager withdrew funds that were not approved by HUD using the HUD-9250 Funds Authorization from the Replacement Reserve worksheet. Cause: The Project?s management did not have the funds available to pay contractors for work performed on the property. Management did not submit Form 9250 requesting authorization to withdraw the funds. Effect or Potential Effect: The Project?s Replacement Reserve Account is underfunded by $7,902 from 2021 unauthorized withdraws. Reporting Views of Responsible Officials: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Recommendation: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Auditor?s Summary of the Auditee?s Comments on the Finding Recommendations: The Project?s management withdrew funds without receiving authorization to withdraw funds from the Replacement Reserve account. Funds should only be withdrawn from the Replacement Reserve account after the HUD-9250 ?Funds Authorization? form is signed by the HUD Representative. Response Indicator: Agree Completion Date: 03/10/2022 Response: The Project?s management will fully redeposit the funds into the Replacement Reserve account in 2022 and will not withdraw funds in the future without proper authorization.
Show full finding ▾Hide full finding ▴FINDING Ref Number: 2021-001 Title and CFDA Number of Federal Program: Section 202 Capital Advance CFDA # 14.181 Type of Finding: Federal Award Finding Finding Resolution Status: Unresolved Criteria: The Project is not permitted to withdraw funds from the Replacement Reserve Account without the prior authorization from their HUD representative. Statement of Condition: The Project?s manager withdrew funds that were not approved by HUD using the HUD-9250 Funds Authorization from the Replacement Reserve worksheet. Cause: The Project?s management did not have the funds available to pay contractors for work performed on the property. Management did not submit Form 9250 requesting authorization to withdraw the funds. Effect or Potential Effect: The Project?s Replacement Reserve Account is underfunded by $7,902 from 2021 unauthorized withdraws. Reporting Views of Responsible Officials: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Recommendation: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Auditor?s Summary of the Auditee?s Comments on the Finding Recommendations: The Project?s management withdrew funds without receiving authorization to withdraw funds from the Replacement Reserve account. Funds should only be withdrawn from the Replacement Reserve account after the HUD-9250 ?Funds Authorization? form is signed by the HUD Representative. Response Indicator: Agree Completion Date: 03/10/2022 Response: The Project?s management will fully redeposit the funds into the Replacement Reserve account in 2022 and will not withdraw funds in the future without proper authorization.
CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Margaret Manor Elderly Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2021 The findings from the December 2021, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2021-001: Recommendation: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Action Taken: The Project?s management has partially redeposited the funds into the Replacement Reserve account in 2022 and will not withdraw funds in the future without proper authorization. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 10, 2022 Sharon Wise, President Date March 10, 2022 Rick Gowin, Management Agent Date
FAC accepted this audit on October 24, 2021 — management decision was due April 24, 2022.
The Project?s manager withdrew funds that were not approved by HUD using the HUD-9250 Funds Authorization from the Replacement Reserve worksheet. Cause: The Project?s management did not have the funds available to pay contractors for work performed on the property. Management did not submit Form 9250 requesting authorization to withdraw the funds. Effect or Potential Effect: The Project?s Replacement Reserve Account is underfunded by $20,519 from 2020 unauthorized withdraws. Reporting Views of Responsible Officials: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Recommendation: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Auditor?s Summary of the Auditee?s Comments on the Finding Recommendations: The Project?s management withdrew funds without receiving authorization to withdraw funds from the Replacement Reserve account. Funds should only be withdrawn from the Replacement Reserve account after the HUD-9250 ?Funds Authorization? form is signed by the HUD Representative. Response Indicator: Agree Completion Date: 03/19/2021 Response: The Project?s management will redeposit the funds into the Replacement Reserve account in 2021 and will not withdraw funds in the future without proper authorization.
Show full finding ▾Hide full finding ▴FINDING Ref Number: 2020-001 Title and CFDA Number of Federal Program: Section 202 Capital Advance CFDA # 14.181 Type of Finding: Federal Award Finding Finding Resolution Status: Unresolved Criteria: The Project is not permitted to withdraw funds from the Replacement Reserve Account without the prior authorization from their HUD representative. Statement of Condition: The Project?s manager withdrew funds that were not approved by HUD using the HUD-9250 Funds Authorization from the Replacement Reserve worksheet. Cause: The Project?s management did not have the funds available to pay contractors for work performed on the property. Management did not submit Form 9250 requesting authorization to withdraw the funds. Effect or Potential Effect: The Project?s Replacement Reserve Account is underfunded by $20,519 from 2020 unauthorized withdraws. Reporting Views of Responsible Officials: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Recommendation: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Auditor?s Summary of the Auditee?s Comments on the Finding Recommendations: The Project?s management withdrew funds without receiving authorization to withdraw funds from the Replacement Reserve account. Funds should only be withdrawn from the Replacement Reserve account after the HUD-9250 ?Funds Authorization? form is signed by the HUD Representative. Response Indicator: Agree Completion Date: 03/19/2021 Response: The Project?s management will redeposit the funds into the Replacement Reserve account in 2021 and will not withdraw funds in the future without proper authorization.
CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Margaret Manor Elderly Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of public accounting firm: John Flusche, CPA 5750 East 97th Pl Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2020 The findings from the December 2020, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2020-001: Recommendation: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Action Taken: The Project?s management will fully redeposit the funds into the Replacement Reserve account in 2021 and will not withdraw funds in the future without proper authorization.If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 19, 2021 Sharon Wise, President Date March 19, 2021 Rick Gowin, Management Agent Date
The Project?s security deposit bank account is underfunded by $233. Cause: The Project?s management withdrew funds from the security deposit account to cover operations. Effect or Potential Effect: The Project does not have the necessary funds to cover the security deposit liability. Reporting Views of Responsible Officials: The Project?s management should redeposit the funds into the Security account as soon as possible, to bring the account to the correct balance. Recommendation: The Project?s management should redeposit the funds into the Security Deposit bank account as soon as possible. Auditor?s Summary of the Auditee?s Comments on the Finding Recommendations: The Project?s management should not withdraw funds from the Security Deposit Bank account at any time for operations. The funds will be redeposited during 2021. Response Indicator: Agree Completion Date: 03/19/2021 Response: The Project?s management will redeposit the funds into the Security Deposit bank account as soon as possible and will not withdraw funds in the future without proper documentation.
Show full finding ▾Hide full finding ▴FINDING Ref Number: 2020-002 Title and CFDA Number of Federal Program: Section 202 Capital Advance CFDA # 14.181 Type of Finding: Federal Award Finding Finding Resolution Status: Unresolved Criteria: The Project is required to maintain a Security Deposit bank account equal to or greater than the Security Deposits Liability. Statement of Condition: The Project?s security deposit bank account is underfunded by $233. Cause: The Project?s management withdrew funds from the security deposit account to cover operations. Effect or Potential Effect: The Project does not have the necessary funds to cover the security deposit liability. Reporting Views of Responsible Officials: The Project?s management should redeposit the funds into the Security account as soon as possible, to bring the account to the correct balance. Recommendation: The Project?s management should redeposit the funds into the Security Deposit bank account as soon as possible. Auditor?s Summary of the Auditee?s Comments on the Finding Recommendations: The Project?s management should not withdraw funds from the Security Deposit Bank account at any time for operations. The funds will be redeposited during 2021. Response Indicator: Agree Completion Date: 03/19/2021 Response: The Project?s management will redeposit the funds into the Security Deposit bank account as soon as possible and will not withdraw funds in the future without proper documentation.
CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Margaret Manor Elderly Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of public accounting firm: John Flusche, CPA 5750 East 97th Pl Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2020 The findings from the December 2020, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed.FINDING No. 2020-002: Recommendation: The Project?s management should deposit funds into the security account to cover the tenant security deposits on hand. Action Taken: The Project?s management will deposit the outstanding funds into the security account as soon as possible and bring the account to the correct balance. The funds were redeposited during 2021. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 19, 2021 Sharon Wise, President Date March 19, 2021 Rick Gowin, Management Agent Date
FAC accepted this audit on April 27, 2020 — management decision was due October 27, 2020.
The Project?s manager withdrew funds that were not approved by HUD using the HUD-9250 Funds Authorization from the Replacement Reserve worksheet. Cause: The Project?s management did not have the funds available to pay contractors for work performed on the property. Management did not submit Form 9250 requesting authorization to withdraw the funds. Effect or Potential Effect: The Project?s Replacement Reserve Account is underfunded by $12,000 from 2019 unauthorized withdraws. Reporting Views of Responsible Officials: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Recommendation: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Auditor?s Summary of the Auditee?s Comments on the Finding Recommendations: The Project?s management withdrew funds without receiving authorization to withdraw funds from the Replacement Reserve account. Funds should only be withdrawn from the Replacement Reserve account after the HUD-9250 ?Funds Authorization? form is signed by the HUD Representative. Response Indicator: Agree Completion Date: 04/14/2020 Response: The Project?s management has fully redeposited the funds into the Replacement Reserve account in 2020 and will not withdraw funds in the future without proper authorization.
Show full finding ▾Hide full finding ▴FINDING Ref Number: 2019-001 Title and CFDA Number of Federal Program: Section 811 Capital Advance CFDA # 14.181 Type of Finding: Federal Award Finding Finding Resolution Status: Resolved Criteria: The Project is not permitted to withdraw funds from the Replacement Reserve Account without the prior authorization from their HUD representative. Statement of Condition: The Project?s manager withdrew funds that were not approved by HUD using the HUD-9250 Funds Authorization from the Replacement Reserve worksheet. Cause: The Project?s management did not have the funds available to pay contractors for work performed on the property. Management did not submit Form 9250 requesting authorization to withdraw the funds. Effect or Potential Effect: The Project?s Replacement Reserve Account is underfunded by $12,000 from 2019 unauthorized withdraws. Reporting Views of Responsible Officials: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Recommendation: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Auditor?s Summary of the Auditee?s Comments on the Finding Recommendations: The Project?s management withdrew funds without receiving authorization to withdraw funds from the Replacement Reserve account. Funds should only be withdrawn from the Replacement Reserve account after the HUD-9250 ?Funds Authorization? form is signed by the HUD Representative. Response Indicator: Agree Completion Date: 04/14/2020 Response: The Project?s management has fully redeposited the funds into the Replacement Reserve account in 2020 and will not withdraw funds in the future without proper authorization.
CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Margaret Manor Elderly Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of public accounting firm: John Flusche, CPA 6851 South Canton Tulsa, Oklahoma 74136 Audit Period: Year ended December 31, 2019 The findings from the December 2019, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2019-001: Recommendation: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Action Taken: The Project?s management has fully redeposited the funds into the Replacement Reserve account in 2020 and will not withdraw funds in the future without proper authorization. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. April 14, 2020 Sharon Wise, President Date April 14, 2020 Rick Gowin, Management Agent Date
FAC accepted this audit on May 16, 2018 — management decision was due November 16, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on June 5, 2017 — management decision was due December 5, 2017.
GSA_MIGRATION
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