EIN: 731388569
UEI: FLMAV674K4N5
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 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 March 29, 2026, which was (145 days ago).
What is a management decision? →Finding: Item 2024-001 – General Procurement Standards Material Weakness Federal Program – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number – 21.027 Federal Award Number – PJ1350-ARP35-CMF 20220466 and 2159FR0357 Federal Agency – U.S. Department of the Treasury Pass-Through Entities – Board of County Commissioners of Tulsa County and City of Tulsa Criteria: Per 2 CFR §200.318(a), non-Federal entities must use documented procurement procedures consistent with applicable laws and regulations, and the standards set forth in the Uniform Guidance. Condition/context: The Organization did not have written procurement policies in place during the audit period. The Organization has an informal procurement process. We tested the two vendors for which expenditures exceeded the micro-purchases limit, as defined by 2 CFR §200.320(a)(1). For one of the vendors, expenditures totaled $52,477, and there was no documentation that price or rate quotations were obtained from an adequate number of qualified sources. Cause: The Organization had not developed or adopted written procurement policies. Effect: Without written procurement policies, there is an increased risk of noncompliance with Federal procurement standards, inconsistent procurement practices, and potential misuse of federal funds. Questioned cost: $52,477 Repeat finding: This is not a repeat finding. Recommendation: We recommend the Organization develop and implement written procurement policies that comply with 2 CFR §200.318, 2 CFR §200.318(c) and other applicable procurement standards. These policies should be communicated to relevant staff and incorporated into procurement practices. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Audit Finding Item 2024-001 Corrective Action Taken: In response to this finding, Tulsa Cares is developing and will formally adopt written procurement policies and procedures in alignment with the requirements outlined in 2 CFR 200.318(a). These policies will establish standards of conduct, ensure full and open competition, and provide clear guidance for the procurement of goods and services under federal awards. This corrective action will be completed by the next board meeting, scheduled for December 4, 2025. Responsible Party: Natalie Jarred, Chief Financial and Administrative Officer, is responsible for monitoring compliance with procurement policies and updating them as necessary.
Finding: Item 2024-002 – Special Tests and Provisions – Housing Quality Standards Federal Program – Housing Opportunities for Persons with AIDS (HOPWA) Assistance Listing Number –14.241 Federal Award Number – FR-6400-N-11; OKH24F999; 2559FR0045 Federal Agency – U.S. Department of Housing and Urban Development Pass-Through Entities – Oklahoma Housing Finance Agency and City of Tulsa Criteria: Per 2 CFR 200, Appendix XI Compliance Supplement and 24 CFR §574.310 (b)(1)-(2), all housing units supported through acquisition, rehabilitation, conversion, lease, repair of facilities, new construction, project- or tenant-based rental assistance, and operating costs must meet applicable housing quality standards. These standards require that units be inspected to ensure compliance with health and safety requirements. Condition/context: One of eight units tested did not have a physical inspection performed within the required 12-month period. No documentation was available to support that the unit met housing quality standards during the audit period. Cause: The Organization uses a tracking system to monitor inspection due dates; however, if a unit is unavailable at the time of scheduled inspection, there may be a month delay before the inspection is reattempted. Effect: Failure to conduct timely inspections increases the risk that housing units may not meet required health and safety standards, potentially compromising the well-being of program beneficiaries and resulting in noncompliance with Federal requirements. Questioned cost: Not applicable. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Organization utilize its tracking system to more frequently revisit units that were initially unavailable or non-responsive. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Audit Finding Item 2024-002 Corrective Action Taken: Tulsa Cares has implemented timebound triggers to document all attempts to contact and schedule HQS inspections within the HQS Policy and Procedures. Specifically: • Initial inspection notification will be sent to the client no later than 30 days an inspection is due. • Once scheduled, a reminder notification will be sent 1 week prior to the scheduled inspection date. • Follow-up notifications for missed inspections will be documented in client management system at least every 5 business days until the inspection is rescheduled. • Post-inspection notifications will be sent within 4 business days of the inspection outcome to the property manager/landlord. • If a client is unreachable after 14 days, staff will record at least 3 attempts to contact the client using multiple communication methods (e.g., phone, email, mail) with all attempts logged in the client management system. These triggers have been embedded into the housing program’s workflow to ensure consistency. This corrective action was fully implemented on September 24, 2025. Responsible Party: Amy Walton, Housing Program Manager, will monitor adherence to notification triggers and ensure corrective action if noncompliance is identified.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 2023. 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 March 27, 2024, which was (877 days ago).
What is a management decision? →Finding: Item 2022-002 ? Special Tests and Provisions ? Housing Quality Standards Federal Program ? Housing Opportunities for Persons with AIDS Assistance Listing Number ?14.241 Significant Deficiency Criteria: The federal program requires that all housing that involves acquisition, rehabilitation, conversion, lease, repair of facilities, new construction, project- or tenant-based rental assistance, and operating costs must meet various housing quality standards listed in 24 CFR sections 574.310(b)(1)-(2). Condition/context: One of seven units tested had a virtual inspection performed, but did not have a physical inspection performed. There was not a waiver for COVID-19 special measures. One of seven units tested was not listed on the master internal tracking system. For this unit, an inspection was performed, but there was not documentation resolving issues that were identified during the inspection. Cause: The Organization's system did not track all necessary data. Effect: An incomplete list increases the possibility that a unit may go without timely inspection, or that issues identified during inspections are not timely resolved. Questioned cost: Not applicable. Recommendation: We recommend the Organization establish a control ensuring that all units are listed, and that the master list tracks resolution of issues identified during inspection. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Audit Finding Item 2002-002 The organization uses an excel document to track status of required Housing Quality Standards inspections. Upon review of this finding, the tracker has been updated to better reflect issues identified during inspections and the resolution of those issues. Housing Program Coordinator, Tifany Oslin, will review the tracker at least monthly to ensure all units are listed and any issues identified on inspection are resolved timely.
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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