EIN: 731019247
UEI: HWDHKMFN51F5
Audited by: WIPFLI LLP
Oversight agency: 93 [Department of Health and Human Services]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 3, 2021. 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 December 3, 2021 (1729 days ago).
What is a management decision? →Community Action Project of Tulsa County, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The required reporting was completed during the audit. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested : 1 Subaward not reported : 0 Report not timely : 1 Subaward amount incorrect : 0 Subaward missing key elements : 0 Dollar Amount of Tested Transactions : $902,387 Subaward not reported : $0 Report not timely : $902,387 Subaward amount incorrect : $0 Subaward missing key elements $0 Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Cause: Management was unaware of the Transparency Act reporting requirements when Community Action Project of Tulsa County, Inc. made subgrant awards. The required Transparency Act reporting was completed once management became aware of the requirements. Effect: Because of the above conditions, a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action Project of Tulsa County, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards.
Show full finding ▾Hide full finding ▴2020-001 ? Federal Funding Accountability and Transparency Act Reporting Department of Health and Human Services CFDA # 93.600 Head Start Federal Grantor/ Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 06CH010305-05 01/01/20 ? 12/31/20 Questioned Costs: None How were questioned costs computed: Not applicable Condition: Community Action Project of Tulsa County, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. The required reporting was completed during the audit. The following is a summary of the results of audit testing for compliance with this requirement: Transactions Tested : 1 Subaward not reported : 0 Report not timely : 1 Subaward amount incorrect : 0 Subaward missing key elements : 0 Dollar Amount of Tested Transactions : $902,387 Subaward not reported : $0 Report not timely : $902,387 Subaward amount incorrect : $0 Subaward missing key elements $0 Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. Cause: Management was unaware of the Transparency Act reporting requirements when Community Action Project of Tulsa County, Inc. made subgrant awards. The required Transparency Act reporting was completed once management became aware of the requirements. Effect: Because of the above conditions, a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action Project of Tulsa County, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards.
Community Action Project of Tulsa County, Inc. submits the following corrective action plan for the identified findings for the audit period January 1, 2020 through December 31, 2020. Finding 2020-001: Federal Funding Accountability and Transparency Act Reporting Corrective Action: Cap Tulsa has completed a review of all Federal awards and all agreements with third party organizations to identify any subawards that are subject to the reporting requirements of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). All required FSRS reports have now been filed. Internal CAP Tulsa procedures now include a review of new (or renewed) Federal awards and new or renewed agreements with third party organization to identify any subawards that are subject to future FSRS reporting. Future reports (if any) will be timely filed. Person Responsible: Lex Anderson, CFO Timing for Implementation: All prior required reports have been filed. Future review and filing (if any) will occur when new (or renewed) Federal awards are received and new (or renewed) agreements with third party organizations are executed. CAP Tulsa considers the corrective action plan for this finding to be completed.
FAC accepted this audit on July 5, 2020 — management decision was due January 5, 2021.
Community Action Project of Tulsa County, Inc. received Head Start funds during 2000 and 2001 for the original construction of a childcare site. This funding was passed through to another entity to construct the facility. A Notice of Federal Interest (NFI) was not filed when construction was completed. Community Action Project of Tulsa County, Inc. was notified during a 2019 monitoring visit that a NFI must be filed for this site. Community Action Project of Tulsa County, Inc. filed the NFI in June 2020. In addition, the required reporting for this site was not included on the SF-429A Real Property Status Report completed in 2019. This report was updated in June 2020. Criteria: Section 1303.46 of the Performance Standards states if a grantee uses federal funds to purchase real property or a facility?it must record a notice of federal interest in the official real property records for the jurisdiction where the facility is or will be located. Head Start Information Memorandum ACF-IM-HS-15-01 states that the status of real property purchased, constructed, or subject to major renovations paid for in whole or in part with federal Head Start funds and real property claimed as match for a Head Start award must be reported annually on forms SF-429 and SF-429-A. Cause: Community Action Project of Tulsa County, Inc. was not aware of the requirement to file the NFI for this property until the issue was raised during a monitoring visit in 2019. The SF-429A Real Property Status Report was incomplete since the NFI for this property had not been filed when the report was completed. Effect: Because of the above condition, Community Action Project of Tulsa County, Inc. was not in compliance with program requirements for reporting and special tests and provisions. Recommendation: Community Action Project of Tulsa County, Inc. filed the NFI in June 2020 and also submitted an updated SF-429A report in June 2020. View of responsible officials: Management agrees with the finding and has completed a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-002: Real Property Reports and Notice of Federal Interest--Department of Health and Human Services Head Start Program ? CFDA No. 93.600, Grant No. 06CH010305-04; Grant period: January 1, 2019 ? December 31, 2019 Questioned Costs: None How the questioned costs were computed: N/A Condition: Community Action Project of Tulsa County, Inc. received Head Start funds during 2000 and 2001 for the original construction of a childcare site. This funding was passed through to another entity to construct the facility. A Notice of Federal Interest (NFI) was not filed when construction was completed. Community Action Project of Tulsa County, Inc. was notified during a 2019 monitoring visit that a NFI must be filed for this site. Community Action Project of Tulsa County, Inc. filed the NFI in June 2020. In addition, the required reporting for this site was not included on the SF-429A Real Property Status Report completed in 2019. This report was updated in June 2020. Criteria: Section 1303.46 of the Performance Standards states if a grantee uses federal funds to purchase real property or a facility?it must record a notice of federal interest in the official real property records for the jurisdiction where the facility is or will be located. Head Start Information Memorandum ACF-IM-HS-15-01 states that the status of real property purchased, constructed, or subject to major renovations paid for in whole or in part with federal Head Start funds and real property claimed as match for a Head Start award must be reported annually on forms SF-429 and SF-429-A. Cause: Community Action Project of Tulsa County, Inc. was not aware of the requirement to file the NFI for this property until the issue was raised during a monitoring visit in 2019. The SF-429A Real Property Status Report was incomplete since the NFI for this property had not been filed when the report was completed. Effect: Because of the above condition, Community Action Project of Tulsa County, Inc. was not in compliance with program requirements for reporting and special tests and provisions. Recommendation: Community Action Project of Tulsa County, Inc. filed the NFI in June 2020 and also submitted an updated SF-429A report in June 2020. View of responsible officials: Management agrees with the finding and has completed a corrective action plan.
Finding 2019-002: Real Property Reports and Notice of Federal Interest--Corrective Action Plan for Current Year Findings Community Action Project of Tulsa County, Inc. submits the following corrective action plan for the identified findings for the audit period January 1, 2019 through December 31, 2019. Finding 2019-001: Revenue Recognition for Grants and Contributions Corrective Action: CAP Tulsa will engage a third-party with expertise and experience in applying the revenue recognition standard for unconditional promises to give, conditional promises to give, and donations to provide comprehensive training to CAP Tulsa?s accounting department and grants department personnel. This will allow the relevant employees of CAP Tulsa responsible for applying the revenue recognition standards and recording grants and donations received in the financial statements to increase their knowledge and understanding so that financial reporting will be improved. CAP Tulsa will also modify its current internal control checklists for grant and donation accounting and reporting to include review and approval of the revenue recognition accounting for each specific grant and donation received to ensure compliance with the revenue recognition guidelines. This determination will be made for each new grant and donation received in 2020 and future years as CAP Tulsa is notified of awards. Person Responsible: Lex Anderson, Chief Financial Officer (CFO) Timing for Implementation: The corrective actions noted above will be fully implemented by September 30, 2020.
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