EIN: 731037026
UEI: JDUTG61D43R8
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 22, 2022. 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 22, 2023 (1276 days ago).
What is a management decision? →Corrective Actions Not Started or in Process (continued) United States Department of the Treasury Passed through Tulsa County and the City of Tulsa Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Finding 2022.002 Significant Deficiency Reporting Criteria Internal controls over reporting should include an independent review of the prepared Federal performance reports to ensure they are accurately completed and timely filed. Condition Per our discussion with management, we noted the Federal performance reports are prepared by a third-party organization and subsequently reviewed by the executive director of the Organization prior to submission. However, we were unable to obtain evidence the reports were prepared by the third-party organization and could not conclude there is an individual independent of the preparer who reviews the Federal performance reports to ensure they are accurately completed and timely filed. Questioned Costs: $0 Context N/A Effect Reports could be filed with errors and/or filed late. Cause The controls to ensure accurate completion and timely filing of reports prior to submission could not be tested. Recommendations We recommend management develop a system that clearly identifies the preparer and reviewer of the Federal performance reports. View of Responsible Officials and Planned Corrective Action See page 30.
Show full finding ▾Hide full finding ▴Corrective Actions Not Started or in Process (continued) United States Department of the Treasury Passed through Tulsa County and the City of Tulsa Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Finding 2022.002 Significant Deficiency Reporting Criteria Internal controls over reporting should include an independent review of the prepared Federal performance reports to ensure they are accurately completed and timely filed. Condition Per our discussion with management, we noted the Federal performance reports are prepared by a third-party organization and subsequently reviewed by the executive director of the Organization prior to submission. However, we were unable to obtain evidence the reports were prepared by the third-party organization and could not conclude there is an individual independent of the preparer who reviews the Federal performance reports to ensure they are accurately completed and timely filed. Questioned Costs: $0 Context N/A Effect Reports could be filed with errors and/or filed late. Cause The controls to ensure accurate completion and timely filing of reports prior to submission could not be tested. Recommendations We recommend management develop a system that clearly identifies the preparer and reviewer of the Federal performance reports. View of Responsible Officials and Planned Corrective Action See page 30.
Corrective Action Plan Finding 2022.002 Finding Summary: The controls to ensure accurate completion and timely filing of reports prior to submission could not be tested. Responsible Individuals: Executive Director and Board Treasurer Corrective Action Plan: Responsible Official?s understanding of finding: The report indicates that Jeff Jaynes held the roles of both preparer and reviewer of performance reports, however the original performance reports were prepared by Nan McKay and reviewed by Jeff Jaynes before submission. Unfortunately, those reports had significant errors and thus required correction by Mr. Jaynes to ensure accurate information was filed. Planned Corrective Action: Since August 2021 Restore Hope utilized an external third party (Blue Tree Data Solutions) to gather data and develop the required performance reports so an additional layer of oversight was added, although this was a corrective measure due to continued inaccuracies in Nan McKay?s reporting. Anticipated Completion Date: August 2021
Corrective Actions Not Started or in Process (continued) United States Department of the Treasury Passed through Tulsa County and the City of Tulsa Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Finding 2022.003 Allowable Costs and Cost Principles Criteria Payments for utility relief under the program should be made based on properly supported expenses. Condition Of the five (5) utility relief payments tested we noted five (5) payments where the supporting documentation did not agree to the amounts paid. The total amount per the supporting documentation was $1,031.07 less than the total amount of the actual payments. Questioned Costs: $73,560 Context Based on a statistically valid sample: Error to the sample ? 40% Projected error to the population - $73,560. Effect Proper documentation of all utility relief payments cannot be supported. Cause The organization makes the payments based on an amount due as listed on the utility company?s portal and not the amount on a monthly bill. Screen shots of the amounts shown on the portal were not retained to support the payment. Recommendations We recommend management retain the screen shots of the amounts shown on the portal supporting all utility payments. View of Responsible Officials and Planned Corrective Action See page 31.
Show full finding ▾Hide full finding ▴Corrective Actions Not Started or in Process (continued) United States Department of the Treasury Passed through Tulsa County and the City of Tulsa Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Finding 2022.003 Allowable Costs and Cost Principles Criteria Payments for utility relief under the program should be made based on properly supported expenses. Condition Of the five (5) utility relief payments tested we noted five (5) payments where the supporting documentation did not agree to the amounts paid. The total amount per the supporting documentation was $1,031.07 less than the total amount of the actual payments. Questioned Costs: $73,560 Context Based on a statistically valid sample: Error to the sample ? 40% Projected error to the population - $73,560. Effect Proper documentation of all utility relief payments cannot be supported. Cause The organization makes the payments based on an amount due as listed on the utility company?s portal and not the amount on a monthly bill. Screen shots of the amounts shown on the portal were not retained to support the payment. Recommendations We recommend management retain the screen shots of the amounts shown on the portal supporting all utility payments. View of Responsible Officials and Planned Corrective Action See page 31.
Corrective Action Plan Finding 2022.003 Finding Summary: Of the five (5) utility relief payments tested we noted four (5) payments where the supporting documentation did not agree to the amounts paid. The total amount per the supporting documentation was $1,031.07 less than the total amount of the actual payments. Responsible Individuals: Executive Director and Board Treasurer Corrective Action Plan: Responsible Official?s understanding of finding: ? As the Emergency Rent Assistance Program was launching, major utility companies created portals for agencies like Restore Hope to ensure we had the most updated information and to prevent duplication. This information would be more current than the bills uploaded by applicants and would allow for the greatest impact. Unfortunately, there was no documentation related to this portal because it was real time information, therefore Restore Hope could not document when there was an increase in the amount due. ? The process When Restore Hope approves a utility application, we receive utility account numbers and occasionally older bills are provided to show that information. PSO and ONG partnered with Restore Hope to develop a portal which allows Restore Hope to pay the utility fees currently owed which are often higher than the number submitted in the application or on the bill provided. Restore Hope has been paying the current amount owed for utilities, rather than amount shown on old bills, so that applicants are current on their utilities?thus providing the highest impact of the resources available to help families in need. Though this is a relatively minor amount in a program that has distributed millions of dollars in assistance, maximizing those dollars is important for the applicant and, we believe, is the true intent of the funding provided. Planned Corrective Action: The Restore Hope ERAP Team plans to include a screenshot of the ?total amount owed? for PSO and ONG payments as identified through the portal system; these screenshots can be included in the applicant file going forward to show the current amount due. Anticipated Completion Date: August 2021
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