EIN: 730579296
UEI: CWC2BPVNAP54
Audited by: Morse and Company PLLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 6, 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 October 6, 2026 (32 days from today).
What is a management decision? →FAC accepted this audit on April 1, 2026 — management decision was due October 1, 2026.
FAC accepted this audit on February 26, 2026 — management decision was due August 26, 2026.
FAC accepted this audit on February 16, 2026 — management decision was due August 16, 2026.
During the course of audit, we noted the time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Cause: Documentation of actual time spent on grant was not captured and maintained. Effect: Failure to properly document the employee’s time may result in the submission of unallowable costs and activities causing noncompliance with federal grant guidelines. Recommendation: We recommend the Organization enforce policies and procedures to ensure that employee’s time to the grant is adequately supported.Questioned costs: Unknown. Management response: See corrective action plan on page 17.
Show full finding ▾Hide full finding ▴Compliance: Activities Allowed or Unallowed and Allowable costs –Documentation of Personnel Expenses Assistance Listing Number and Title:93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass through Entity: Oklahoma Department of Human Services Pass-through Entity Award Number: N/A Finding type: Material Noncompliance and Material Weakness Criteria: Per 2 CFR200.430(i), Standards for Documentation of Personnel Expenses, employee work hours should be based on records that accurately reflect the work performed. 2 CFR200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal laws, regulations, and the terms and conditions of Federal awards. Condition: During the course of audit, we noted the time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Cause: Documentation of actual time spent on grant was not captured and maintained. Effect: Failure to properly document the employee’s time may result in the submission of unallowable costs and activities causing noncompliance with federal grant guidelines. Recommendation: We recommend the Organization enforce policies and procedures to ensure that employee’s time to the grant is adequately supported.Questioned costs: Unknown. Management response: See corrective action plan on page 17.
Management's response: When the federal grant award came out at the end of December 2021, we did not get an approved budget and signed contract for work with the State until the beginning of July 2022 for work that dated back to October 1, 2021. Because of this, once we were able to begin invoicing, we utilized percentage allocations for employee's t ime, knowing that the majority of the employees had been doing work tied to the grant were allocated 100% to the grant and that significant time had been going to building up for the grant. However, it was not possible to go back and get time sheets that were tied to the grant for the majority of 2022 because we simply didn't have a contract in place yet. At the end of 2022, we began to utilize a more structured process for tracking allocations, requiring leadership to review their team member's allocations to grants on a quarterly basis and submit those to our Finance, HR, and Grants Compliance team to review. Because this didn't happen early enough in 2022, we did not have enough backup documentation to support the allocations based on what the audit requested. Views of Responsible Officials and Corrective Action : In 2023, we continued our structured process of time allocation reviews and quarterly approvals by leadership, HR, and Finance, and then in 2024, we launched our fi rst ever time study to also review and ensure time allocations were corresponding correctly with the time being spent on the grants. Name of Contact Person: Name:Julie Davis Title Chief Executive Officer Email: juliedavis@ywcatulsa.org Phone: 918-828-2346 Projected Implementation: The implementation is complete.
During the course of audit, several expense lacked sufficient documentation to support the expenditures charged to the Federal award, including giftcards. Other costs were charged to the Federal award that were not allowablable costs inlcuded late fees. In addition, we noted that indirect cost charged to this grant were based on total budget amount at a monthly increment, rather than a using actual 10% de minimis indirect cost rate. Cause: This award was new to the Organization in 2022 and administrative assignments were not established immediately and management lacked sufficient knowledge on grant and compliance requirements. Effect: Failure to properly document expenditures may result in the submission of unallowable costs and activities causing noncompliance with federal grant guidelines. Failure to properly calculated de minimus cost rate based on direct costs may result in noncompliance with federal grant guidelines.Questioned cost: Known $140,051 and Projected: Unknown. Recommendation: We recommend the Organization implement procedures that costs charged to Federal awards are reviewed by staff with knowledge of allowable activities and costs principles and costs are adequately documented.Management response: See corrective action plan on page 18.
Show full finding ▾Hide full finding ▴Compliance: Activities Allowed or Unallowed and Allowable costs – Documentation of Expenses and Indirect Costs Assistance Listing Numbers and Title: 93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass through Entity: Oklahoma Department of Human Services Pass through Entity Award Number: N/A Finding type: Noncompliance and Material WeaknessCriteria: Section 2 CFR200.403(g) requires that costs must be adeduately documented to be allowable under the terms and conditions of Federal awards. Management is responsible for implementing internal controls to ensure that costs charged to the award be allowable 2 CFR 200 Subpart E, Cost Principles, requires non-Federal entities to be responsible for the efficient and effecive administration of the Federal award through sound management practices. Allowable costs include those necessary and reasonable for the performance of the award. Condition: During the course of audit, several expense lacked sufficient documentation to support the expenditures charged to the Federal award, including giftcards. Other costs were charged to the Federal award that were not allowablable costs inlcuded late fees. In addition, we noted that indirect cost charged to this grant were based on total budget amount at a monthly increment, rather than a using actual 10% de minimis indirect cost rate. Cause: This award was new to the Organization in 2022 and administrative assignments were not established immediately and management lacked sufficient knowledge on grant and compliance requirements. Effect: Failure to properly document expenditures may result in the submission of unallowable costs and activities causing noncompliance with federal grant guidelines. Failure to properly calculated de minimus cost rate based on direct costs may result in noncompliance with federal grant guidelines.Questioned cost: Known $140,051 and Projected: Unknown. Recommendation: We recommend the Organization implement procedures that costs charged to Federal awards are reviewed by staff with knowledge of allowable activities and costs principles and costs are adequately documented.Management response: See corrective action plan on page 18.
Management's response: When the federal grant award came out at the end of December 2021 , we did not get an approved budget and signed contract for work with the State until the beginning of July 2022 for work that dated back to October 1, 2021 . Because we did not have a signed contract until so late into the grant {even though we knew the grant was coming and had already started the work to support Afghans as they arrived in Tulsa). we did not have full guidance or understanding as to how the funds had to be invoiced/spent. In March, we purchased gift cards for clients for immediate needs, and while we had sufficient documentation about the purchase of the gift cards, we did not have the back-up documentation that showed their distribution to clients. We also were not aware that the late fees could not be charged as they were incurred.Finally, as the work started, we knew that our overall indirect costs were greater than what was budgeted .Because we knew our costs were greater than the 10% budgeted, we simply billed the full amount budgeted towards indirect costs during each month, and failed to adjust based on actual direct costs invoiced to the grant. This was a misunderstanding on our part of how that budgeted item needed to be invoiced, and we have since corrected this. Views of Responsible Officials and Corrective Action : Immediately after receiving feedback from ouraudits about gift cards, we created an additional process where if we purchase or receive gift cards, we have team members check out those gift cards and include which clients the gift cards are going to so we can track those. Overall, we try not to utilize gift cards when possible, and have removed those purchases on federa l grants. We have also made sure to no longer include any late fees on grants moving forward, and have internal reviews from our Grants Accountant and Senior Director of Finance to help track for that. budgeted line item.Finally, in 2023, we fi xed our indirect cost billing to make sure that it matched our direct costs and not the budgeted line item. Name of Contact Person: Name:Julie Davis Title Chief Executive Officer Email: juliedavis@ywcatulsa.org Phone: 918-828-2346 Projected Implementation: The implementation is complete.
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 2022.
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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