EIN: 730932018
UEI: KDYABRXCN245
Audit also covers EIN: 731357965 · unlinked EINs have no separate FAC filing
Audited by: RSM US LLP
Cognizant agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 14, 2025. 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 14, 2026 (198 days ago).
What is a management decision? →2023-006
FAC accepted this audit on November 15, 2024 — management decision was due May 15, 2025.
2022-008
2022-010
FAC accepted this audit on May 15, 2024 — management decision was due November 15, 2024.
2021-004
2021-008
2021-009
2021-010
2021-011
2021-012
2021-012
2021-013
2021-014
FAC accepted this audit on August 28, 2023 — management decision was due February 28, 2024.
2020-002
2020-003
2020-004
2020-005
2020-006
2020-007
FAC accepted this audit on August 3, 2022 — management decision was due February 3, 2023.
2019-003
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
Our testwork noted instances of required certifications not being obtained in a timely fashion. One of twenty-five tenants selected for testing related to home ownership assistance, three of thirty tenants related to low-rent apartments, and four of fifteen tenants related to elderly housing did not have recertifications performed in a timely manner. A statistically valid sampling method was not used for this testing. Questioned Costs: $ -- Cause: Controls were not sufficient to ensure that the requirements were met due to a lack of clarity among staff regarding the recertification process and lack of cooperation by the participant. Effect: Failure to appropriately perform the requirements could result in ineligible participants remaining in the program. Recommendation: We recommend that the Nation establish controls to ensure that program staff understand and follow all necessary program requirements and that protocol and guidelines be established for uncooperative participants. Views of Responsible Officials of Auditee: The Department of Housing will review the recertification policy and procedures and implement new procedures for participants that fail to recertify. A friendly recertification reminder will be sent to participants. Staff will travel with the annual inspector and complete recertifications during scheduled inspections. Staff will attend community meetings making the recertification process easier for participants.
Show full finding ▾Hide full finding ▴Criteria: Controls should be in place to ensure that participants meet and maintain applicable eligibility requirements while in the program. Condition: Our testwork noted instances of required certifications not being obtained in a timely fashion. One of twenty-five tenants selected for testing related to home ownership assistance, three of thirty tenants related to low-rent apartments, and four of fifteen tenants related to elderly housing did not have recertifications performed in a timely manner. A statistically valid sampling method was not used for this testing. Questioned Costs: $ -- Cause: Controls were not sufficient to ensure that the requirements were met due to a lack of clarity among staff regarding the recertification process and lack of cooperation by the participant. Effect: Failure to appropriately perform the requirements could result in ineligible participants remaining in the program. Recommendation: We recommend that the Nation establish controls to ensure that program staff understand and follow all necessary program requirements and that protocol and guidelines be established for uncooperative participants. Views of Responsible Officials of Auditee: The Department of Housing will review the recertification policy and procedures and implement new procedures for participants that fail to recertify. A friendly recertification reminder will be sent to participants. Staff will travel with the annual inspector and complete recertifications during scheduled inspections. Staff will attend community meetings making the recertification process easier for participants.
FINDING ? FEDERAL AWARD PROGRAM AUDITS Finding 2019-003; Eligibility Indian Housing Block Grants CFDA 14.867 SIGNIFICANT DEFICIENCY Recommendation: We recommend that the Nation establish controls to ensure that program staff understand and follow all necessary program requirements for recertification of participants and that protocol and guidelines be established for uncooperative participants. Action Taken: The Department of Housing will review the recertification policy and procedures and implement new procedures for participants that fail to recertify. A friendly recertification reminder will be sent to participants. Staff will travel with the annual inspector and complete recertifications during scheduled inspections. Staff will attend community meetings making the recertification process easier for participants. If the Department of Human Services has questions regarding these plans, please call Clay Darnell, controller, at 918.732.7930.
2018-004
FAC accepted this audit on June 28, 2019 — management decision was due December 28, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-003
FAC accepted this audit on May 31, 2018 — management decision was due December 1, 2018.
2016-006
FAC accepted this audit on June 15, 2017 — management decision was due December 15, 2017.
2015-010
2015-013
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.
Browse other Single Audit organizations in Oklahoma →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
