EIN: 731208952
UEI: ZNXDD3YKN281
Data as of August 25, 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 (163 days from today).
What is a management decision? →The Project’s manager withdrew funds that were not approved by HUD using the HUD-9250 Funds Authorization from the Residual Receipts 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 Residual Receipts Account is underfunded by $2,350 from 2025 unauthorized withdraws. Reporting Views of Responsible Officials: The Project’s management should redeposit the funds into the Residual Receipts account as soon as possible, to bring the account to the correct balance. Recommendation: The Project’s management should redeposit the funds into the Residual Receipts 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 Residual Receipts account. Funds should only be withdrawn from the Residual Receipts account after the HUD-9250 “Funds Authorization” form is signed by the HUD Representative. Response Indicator: Agree Completion Date: 05/15/2026 Response: The Project’s management will fully redeposit the funds into the Residual Receipts account in 2026 and will not withdraw funds in the future without proper authorization.
Show full finding ▾Hide full finding ▴FINDING REF NUMBER: 2025-001: Title and CFDA Number of Federal Program: Section 207 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 Residual Receipts Account without 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 Residual Receipts 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 Residual Receipts Account is underfunded by $2,350 from 2025 unauthorized withdraws. Reporting Views of Responsible Officials: The Project’s management should redeposit the funds into the Residual Receipts account as soon as possible, to bring the account to the correct balance. Recommendation: The Project’s management should redeposit the funds into the Residual Receipts 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 Residual Receipts account. Funds should only be withdrawn from the Residual Receipts account after the HUD-9250 “Funds Authorization” form is signed by the HUD Representative. Response Indicator: Agree Completion Date: 05/15/2026 Response: The Project’s management will fully redeposit the funds into the Residual Receipts account in 2026 and will not withdraw funds in the future without proper authorization.
FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Residual Receitps 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 replacement reserve account in 2026.
The Project’s security deposit bank account is underfunded $2,108. 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: 05/15/2026 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: 2025-002: Title and CFDA Number of Federal Program: Section 207 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 $2,108. 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: 05/15/2026 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. 2025-002: 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 October 10, 2025 — management decision was due April 10, 2026.
The Project’s security deposit bank account is underfunded $5,959. 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 deposit 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 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 account at any time for operations. Response Indicator: Agree Completion Date: 04/22/2025 Response: The Project’s management will fully redeposit the funds into the Security Deposit account in 2025 and will not withdraw funds in the future without proper authorization.
Show full finding ▾Hide full finding ▴FINDING REF NUMBER: 2024-001: Title and CFDA Number of Federal Program: Section 207 Pursuant to Section 223(f) of the National Housing Act 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 $5,959. 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 deposit 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 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 account at any time for operations. Response Indicator: Agree Completion Date: 04/22/2025 Response: The Project’s management will fully redeposit the funds into the Security Deposit account in 2025 and will not withdraw funds in the future without proper authorization.
FINDING No. 2024-001: 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 Deposit account in 2025.
FAC accepted this audit on October 15, 2024 — management decision was due April 15, 2025.
The Project’s security deposit bank account is underfunded $9,618. 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: 04/29/2024 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 ▴Title and CFDA Number of Federal Program: Section 207 Pursuant to Section 223(f) of the National Housing Act 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 $9,618. 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: 04/29/2024 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 Okemah Community Special Housing Authority, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, 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. 2023-001: 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 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. April 29, 2024 Bob Franklin, Chairman Date April 29, 2024 Rick Gowin, Management Agent Date
FAC accepted this audit on October 24, 2021 — management decision was due April 24, 2022.
The Project?s manager did not deposit the surplus cash into the Residual Receipts account. Cause: The Project?s management used available funds to cover roof damage expenses. Consequently, there was not enough cash to deposit the prior year surplus cash into the Residual Receipts account. Effect or Potential Effect: The Project?s Residual Receipts Account is underfunded by $15,058. Reporting Views of Responsible Officials: The Project?s management should deposit the funds into the Residual Receipts account as soon as possible, to bring the account to the correct balance. Recommendation: The Project?s management should deposit the funds into the Residual Receipts 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 did not have enough cash on hand to deposit the prior year surplus cash into the Residual Receipts account. Response Indicator: Agree Completion Date: 06/03/2021 Response: The Project?s management will deposit the funds into the Residual Receipts account in 2021.
Show full finding ▾Hide full finding ▴FINDING Ref Number: 2020-001 Title and CFDA Number of Federal Program: Mortgage Insurance - Section 207 Pursuant to Section 223(f) of the National Housing Act #14.155 Type of Finding: Federal Award Finding Finding Resolution Status: Unresolved Criteria: The Project is required to deposit any surplus cash into the Residual Receipts account. Statement of Condition: The Project?s manager did not deposit the surplus cash into the Residual Receipts account. Cause: The Project?s management used available funds to cover roof damage expenses. Consequently, there was not enough cash to deposit the prior year surplus cash into the Residual Receipts account. Effect or Potential Effect: The Project?s Residual Receipts Account is underfunded by $15,058. Reporting Views of Responsible Officials: The Project?s management should deposit the funds into the Residual Receipts account as soon as possible, to bring the account to the correct balance. Recommendation: The Project?s management should deposit the funds into the Residual Receipts 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 did not have enough cash on hand to deposit the prior year surplus cash into the Residual Receipts account. Response Indicator: Agree Completion Date: 06/03/2021 Response: The Project?s management will deposit the funds into the Residual Receipts account in 2021.
CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Okemah Community Special Housing Authority, 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 deposit the funds into the Residual Receipts account as soon as possible, to bring the account to the correct balance. Action Taken: The Project?s management will fully deposit the funds into the Residual Receipts account in 2021. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. June 3, 2021 John Hays, President Date June 3, 2021 Rick Gowin, Management Agent Date
FAC accepted this audit on May 16, 2018 — management decision was due November 16, 2018.
GSA_MIGRATION
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