EIN: 030384913
UEI: NKL8QXESB3F5
Audited by: SND PARTNERS LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 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 January 29, 2026 (216 days ago).
What is a management decision? →FAC accepted this audit on April 29, 2024 — management decision was due October 29, 2024.
A waiver for 3 of the 12 monthly was received from HUD, the remaining 9 of 12 deposits were not made to the reserve for replacements resulting in $21,177 of delinquent deposits due the reserve for replacements. Cause: A deficiency in controls over compliance with the compliance requirements in the Housing for the Elderly Section 202 of the Housing Act of 1959 Regulatory Agreement. Effect or Potential Effect: The Project is not in compliance with the Housing for the Elderly Section 202 of the Housing Act of 1959 Regulatory Agreement. Auditor Non-Compliance Code: N - Reserve for Replacements deposits Questioned Costs: No questioned costs associated with this finding. Reporting Views of Responsible Officials: Concur with finding. Context: The Project is not in compliance with the Housing for the Elderly Section 202 of the Housing Act of 1959 Regulatory Agreement. Recommendations: We recommend that Management review their controls over compliance with the compliance requirements in the Housing for the Elderly Section 202 of the Housing Act of 1959 Regulatory Agreement. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Administrative delays resulted in poor cash flow in 2023. Those delays have been resolved and Management expects to fund the replacement reserve adequately for 2024 and catch up with the missed deposits from 2023. Response Indicator Agree Completion Date 12/31/2024 Response Administrative delays resulted in poor cash flow in 2023. Those delays have been resolved and we expect to fund the replacement reserve adequately for 2024 and catch up with the missed deposits from 2023.
Show full finding ▾Hide full finding ▴Finding # 2023-001 Federal Grantor: U.S. Department of Housing and Urban Development CFDA# / Program : 14.157 - Supportive Housing for the Elderly Type of Finding: Federal Award Finding Finding Resolution Status: In Process Information on Universe Population Size: Project is required to make twelve (12) monthly deposits to the reserve for replacements of $2,353. Sample size information: Tests were performed on the 12 required monthly deposits. Criteria: The Housing for the Elderly Section 202 of the Housing Act of 1959 Regulatory Agreement signed by the Project on December 17th, 2003 requires the Project to make twelve (12) monthly deposits to the reserve for replacements of $2,353. Statement of Condition: A waiver for 3 of the 12 monthly was received from HUD, the remaining 9 of 12 deposits were not made to the reserve for replacements resulting in $21,177 of delinquent deposits due the reserve for replacements. Cause: A deficiency in controls over compliance with the compliance requirements in the Housing for the Elderly Section 202 of the Housing Act of 1959 Regulatory Agreement. Effect or Potential Effect: The Project is not in compliance with the Housing for the Elderly Section 202 of the Housing Act of 1959 Regulatory Agreement. Auditor Non-Compliance Code: N - Reserve for Replacements deposits Questioned Costs: No questioned costs associated with this finding. Reporting Views of Responsible Officials: Concur with finding. Context: The Project is not in compliance with the Housing for the Elderly Section 202 of the Housing Act of 1959 Regulatory Agreement. Recommendations: We recommend that Management review their controls over compliance with the compliance requirements in the Housing for the Elderly Section 202 of the Housing Act of 1959 Regulatory Agreement. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Administrative delays resulted in poor cash flow in 2023. Those delays have been resolved and Management expects to fund the replacement reserve adequately for 2024 and catch up with the missed deposits from 2023. Response Indicator Agree Completion Date 12/31/2024 Response Administrative delays resulted in poor cash flow in 2023. Those delays have been resolved and we expect to fund the replacement reserve adequately for 2024 and catch up with the missed deposits from 2023.
Administrative delays resulted in poor cash flow in 2023. Those delays have been resolved and Management expects to fund the replacement reserve adequately for 2024 and catch up with the missed deposits from 2023.
FAC accepted this audit on May 9, 2023 — management decision was due November 9, 2023.
FAC accepted this audit on May 12, 2022 — management decision was due November 12, 2022.
FAC accepted this audit on August 17, 2021 — management decision was due February 17, 2022.
Reserve for replacement is underfunded by $1,212. Cause: Project made monthly deposits in the amount of $2,252. Required monthly deposits are $2,353. Effect or Potential Effect: Project is not in compliance with HUD compliance requirements. Auditor Non-Compliance Code: N - Replacement Reserve Deposits Questioned Costs: $- Reporting Views of Responsible Officials: Agree Context: Reserve for replacement is underfunded by $1,212. Recommendations: We recommend the Project make the required deposit to the reserve for replacement account. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: A deposit in the amount of $1,212 has been made on March 29, 2021. Response Indicator: Agree Completion Date: March 29, 2021 Response: A deposit in the amount of $1,212 has been made on March 29, 2021.
Show full finding ▾Hide full finding ▴Finding # 2020-001 Federal Grantor: U.S. Department of Housing and Urban Development CFDA# / Program : 14.157- Supportive Housing for the Elderly Type of Finding: Federal Award Finding Finding Resolution Status: In Process Information on Universe Population Size: N/A Sample size information: N/A Criteria: Project is required to make monthly deposits to the reserve for replacement as required by HUD. Statement of Condition: Reserve for replacement is underfunded by $1,212. Cause: Project made monthly deposits in the amount of $2,252. Required monthly deposits are $2,353. Effect or Potential Effect: Project is not in compliance with HUD compliance requirements. Auditor Non-Compliance Code: N - Replacement Reserve Deposits Questioned Costs: $- Reporting Views of Responsible Officials: Agree Context: Reserve for replacement is underfunded by $1,212. Recommendations: We recommend the Project make the required deposit to the reserve for replacement account. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: A deposit in the amount of $1,212 has been made on March 29, 2021. Response Indicator: Agree Completion Date: March 29, 2021 Response: A deposit in the amount of $1,212 has been made on March 29, 2021.
A deposit in the amount of $1,212 has been made on March 29, 2021.
FAC accepted this audit on May 28, 2020 — management decision was due November 28, 2020.
"Residual receipts account is underfunded by $59,149." Criteria: Any funds in the project funds account (including earned interest) at the end of the fiscal year shall be deposited with the mortgagee or in a federally insured account within 60 days following the end of the fiscal year. Effect or Potential Effect: Project is not in compliance with HUD compliance requirements. Cause: "Project failed to make required residual receipts deposit of $59,149 from 2018 surplus cash." Recommendations: We recommend the Project make the required deposit to the residual receipts account. Auditor Non-Compliance Code: B - Failure to make required residual receipts deposits Questioned Costs: $- Reporting View of Responsible Officials: "We were not able to deposit the requirements of $59,149 to the Reserve for Residual Receipts corresponding to year 2018 because our accounts with Citibank were frozen. We started having problems when every quarter they would require us to submit documents." Concur or Do Not Concur with this Finding: Concur. Agree or Disagree with Auditor Recommendations: Agree. Completion Date or Proposed Completion Date: 12/31/2020 Actions Taken or Planned on the Finding: "We have requested Carren Shagley, President of 5199 Mission and a signer to the account to close the account so we can transfer the money to City National Bank. Once we get the money from Citibank we will deposit the amounts required for reserves."
Show full finding ▾Hide full finding ▴Finding # 2019-001 Federal Grantor: U.S. Department of Housing and Urban Development CFDA# / Program : 14.157- Supportive Housing for the Elderly Type of Finding: Federal Award Finding Finding Resolution Status: In Process Information on Universe Population Size: N/A Sample size information: N/A Statement of Condition: "Residual receipts account is underfunded by $59,149." Criteria: Any funds in the project funds account (including earned interest) at the end of the fiscal year shall be deposited with the mortgagee or in a federally insured account within 60 days following the end of the fiscal year. Effect or Potential Effect: Project is not in compliance with HUD compliance requirements. Cause: "Project failed to make required residual receipts deposit of $59,149 from 2018 surplus cash." Recommendations: We recommend the Project make the required deposit to the residual receipts account. Auditor Non-Compliance Code: B - Failure to make required residual receipts deposits Questioned Costs: $- Reporting View of Responsible Officials: "We were not able to deposit the requirements of $59,149 to the Reserve for Residual Receipts corresponding to year 2018 because our accounts with Citibank were frozen. We started having problems when every quarter they would require us to submit documents." Concur or Do Not Concur with this Finding: Concur. Agree or Disagree with Auditor Recommendations: Agree. Completion Date or Proposed Completion Date: 12/31/2020 Actions Taken or Planned on the Finding: "We have requested Carren Shagley, President of 5199 Mission and a signer to the account to close the account so we can transfer the money to City National Bank. Once we get the money from Citibank we will deposit the amounts required for reserves."
We have requested Carren Shagley, President of 5199 Mission and a signer to the account to close the account so we can transfer the money to City National Bank. Once we get the money from Citibank we will deposit the amounts required for reserves.
"Reserve for replacement is underfunded by $4,504." Criteria: Project is required to make monthly deposits to the reserve for replacement as required by HUD. Effect or Potential Effect: Project is not in compliance with HUD compliance requirements. Cause: Project failed to make required replacement reserve deposits for November and December. Recommendations: We recommend the Project make the required deposit to the reserve for replacement account. Auditor Non-Compliance Code: N - Reserve for replacement deposits Questioned Costs: $- Reporting View of Responsible Officials: "We were not able to deposit the requirements of $4,504 to Replacement Reserve because our accounts with Citibank were frozen. We started having problems when every quarter they would require us to submit documents." Concur or Do Not Concur with this Finding: Concur. Agree or Disagree with Auditor Recommendations: Agree. Completion Date or Proposed Completion Date: 12/31/2020 Actions Taken or Planned on the Finding: "We have requested Carren Shagley, President of 5199 Mission and a signer to the account to close the account so we can transfer the money to City National Bank. Once we get the money from Citibank we will deposit the amounts required for reserves."
Show full finding ▾Hide full finding ▴Finding # 2019-002 Federal Grantor: U.S. Department of Housing and Urban Development CFDA# / Program : 14.157- Supportive Housing for the Elderly Type of Finding: Federal Award Finding Finding Resolution Status: In Process Information on Universe Population Size: N/A Sample size information: N/A Statement of Condition: "Reserve for replacement is underfunded by $4,504." Criteria: Project is required to make monthly deposits to the reserve for replacement as required by HUD. Effect or Potential Effect: Project is not in compliance with HUD compliance requirements. Cause: Project failed to make required replacement reserve deposits for November and December. Recommendations: We recommend the Project make the required deposit to the reserve for replacement account. Auditor Non-Compliance Code: N - Reserve for replacement deposits Questioned Costs: $- Reporting View of Responsible Officials: "We were not able to deposit the requirements of $4,504 to Replacement Reserve because our accounts with Citibank were frozen. We started having problems when every quarter they would require us to submit documents." Concur or Do Not Concur with this Finding: Concur. Agree or Disagree with Auditor Recommendations: Agree. Completion Date or Proposed Completion Date: 12/31/2020 Actions Taken or Planned on the Finding: "We have requested Carren Shagley, President of 5199 Mission and a signer to the account to close the account so we can transfer the money to City National Bank. Once we get the money from Citibank we will deposit the amounts required for reserves."
We have requested Carren Shagley, President of 5199 Mission and a signer to the account to close the account so we can transfer the money to City National Bank. Once we get the money from Citibank we will deposit the amounts required for reserves.
FAC accepted this audit on April 23, 2019 — management decision was due October 23, 2019.
FAC accepted this audit on April 4, 2018 — management decision was due October 4, 2018.
FAC accepted this audit on April 11, 2017 — management decision was due October 11, 2017.
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