EIN: 020306538
UEI: LEPAG9PMM7L5
Audited by: FJ & Associates, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 9, 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 9, 2026 (187 days ago).
What is a management decision? →FAC accepted this audit on November 17, 2023 — management decision was due May 17, 2024.
FAC accepted this audit on October 20, 2022 — management decision was due April 20, 2023.
Finding 2022-001: Federal program - Section 223(f) Insured Mortgage: Criteria - HUD requires a specified monthly amount be deposited to the replacement reserve account; Condition - the required amount was deficient for twelve out of twelve months during the year for a total of $2,760 deficient; Cause - the mortgage company did not increase the required amount due in a timely manner; Recommendation - management should contact the mortgage company, request the shortfall be billed, increase the required monthly amount required and assure any future increase are made timely. Response: Management will contact the mortgage company, remit the shortfall amount, pay the required monthly amount due and assure any future increases are made.
Show full finding ▾Hide full finding ▴Finding 2022-001: Federal program - Section 223(f) Insured Mortgage: Criteria - HUD requires a specified monthly amount be deposited to the replacement reserve account; Condition - the required amount was deficient for twelve out of twelve months during the year for a total of $2,760 deficient; Cause - the mortgage company did not increase the required amount due in a timely manner; Recommendation - management should contact the mortgage company, request the shortfall be billed, increase the required monthly amount required and assure any future increase are made timely. Response: Management will contact the mortgage company, remit the shortfall amount, pay the required monthly amount due and assure any future increases are made.
Nutfield Heights Inc. Project No. 024-44801-NP-SUP Year Ended April 30, 2022 Findings and Questioned Cost: Finding 2022-001: Mortgage did not increase the required monthly replacement reserve deposit. Corrective Action: William Roberson, Accountant of management company, will submit a check to mortgage company for replacement reserve shortfall Finding 2022-002: Property paid another property?s invoice totaling $1,791.00 Corrective Action: William Roberson, Accountant of management company, has reimbursed the property for the payment made in error. Finding 2022-003: The security deposit account is deficient by $1,730.00. Corrective Action: William Roberson will transfer sufficient amount from the operating account to the security deposit account
Finding 2022-002: Federal program - Section 223(f) Insured Mortgage: Criteria - only eligible costs of the property should be paid by the property; Condition - the property paid another property?s invoice totaling $1,791; Cause - management oversight; Recommendation - management should reimburse the property for the payment made in error. Response: Management has reimbursed the property for the payment made in error.
Show full finding ▾Hide full finding ▴Finding 2022-002: Federal program - Section 223(f) Insured Mortgage: Criteria - only eligible costs of the property should be paid by the property; Condition - the property paid another property?s invoice totaling $1,791; Cause - management oversight; Recommendation - management should reimburse the property for the payment made in error. Response: Management has reimbursed the property for the payment made in error.
Nutfield Heights Inc. Project No. 024-44801-NP-SUP Year Ended April 30, 2022 Findings and Questioned Cost: Finding 2022-001: Mortgage did not increase the required monthly replacement reserve deposit. Corrective Action: William Roberson, Accountant of management company, will submit a check to mortgage company for replacement reserve shortfall Finding 2022-002: Property paid another property?s invoice totaling $1,791.00 Corrective Action: William Roberson, Accountant of management company, has reimbursed the property for the payment made in error. Finding 2022-003: The security deposit account is deficient by $1,730.00. Corrective Action: William Roberson will transfer sufficient amount from the operating account to the security deposit account
Finding 2022-003: Federal program - Section 8 Housing Assistance Payments: Criteria - the property?s security deposit cash should be sufficient to cover the tenant?s security deposit liability amount; Condition - at year end, the security deposit cash account is deficient by $1,730; Cause - management oversight; Recommendation - management should transfer a sufficient amount from the operating account to the security deposit cash account. Response: Management will transfer a sufficient amount from the operating account to the security deposit account.
Show full finding ▾Hide full finding ▴Finding 2022-003: Federal program - Section 8 Housing Assistance Payments: Criteria - the property?s security deposit cash should be sufficient to cover the tenant?s security deposit liability amount; Condition - at year end, the security deposit cash account is deficient by $1,730; Cause - management oversight; Recommendation - management should transfer a sufficient amount from the operating account to the security deposit cash account. Response: Management will transfer a sufficient amount from the operating account to the security deposit account.
Nutfield Heights Inc. Project No. 024-44801-NP-SUP Year Ended April 30, 2022 Findings and Questioned Cost: Finding 2022-001: Mortgage did not increase the required monthly replacement reserve deposit. Corrective Action: William Roberson, Accountant of management company, will submit a check to mortgage company for replacement reserve shortfall Finding 2022-002: Property paid another property?s invoice totaling $1,791.00 Corrective Action: William Roberson, Accountant of management company, has reimbursed the property for the payment made in error. Finding 2022-003: The security deposit account is deficient by $1,730.00. Corrective Action: William Roberson will transfer sufficient amount from the operating account to the security deposit account
FAC accepted this audit on June 22, 2021 — management decision was due December 22, 2021.
Federal program - Section 223(f) Insured Mortgage: Criteria - HUD requires a specified monthly amount be deposited to the replacement reserve account; Condition - the required amount was deficient for ten out of twelve months during the year; Cause - the mortgage company did not increase the required amount due in a timely manner; Recommendation - management should contact the mortgage company, request the shortfall be billed, increase the required monthly amount required and assure any future increase are made timely. Response: Management will contact the mortgage company, remit the shortfall amount, pay the required monthly amount due and assure any future increases are made.
Show full finding ▾Hide full finding ▴Federal program - Section 223(f) Insured Mortgage: Criteria - HUD requires a specified monthly amount be deposited to the replacement reserve account; Condition - the required amount was deficient for ten out of twelve months during the year; Cause - the mortgage company did not increase the required amount due in a timely manner; Recommendation - management should contact the mortgage company, request the shortfall be billed, increase the required monthly amount required and assure any future increase are made timely. Response: Management will contact the mortgage company, remit the shortfall amount, pay the required monthly amount due and assure any future increases are made.
Findings and Questioned Cost: Mortgage did not increase the required monthly replacement reserve deposit. Corrective Action: William Roberson, Accountant of management company, will submit a check to mortgage company for replacement reserve shortfall
FAC accepted this audit on July 9, 2020 — management decision was due January 9, 2021.
FAC accepted this audit on June 10, 2019 — management decision was due December 10, 2019.
FAC accepted this audit on July 22, 2018 — management decision was due January 22, 2019.
FAC accepted this audit on August 7, 2017 — management decision was due February 7, 2018.
FAC accepted this audit on August 4, 2016 — management decision was due February 4, 2017.
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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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