EIN: 030512400
UEI: CY4CNJ5JLK98
Audited by: Dauby O'Connor & Zaleski, LLC
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 January 3, 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 July 3, 2026 (66 days ago).
What is a management decision? →FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
Assistance Listing (Federal award identification number and year): Supportive Housing for Persons with Disabilities (Assistance Listing No. 14.181, 2024) Auditor non-compliance code: N – Reserve for Replacements Deposits Finding resolution status: Resolved Universe population size: 12 months of deposits to the reserve for replacements Sample size information: 12 months of deposits to the reserve for replacements Name of Federal agency: U.S. Departments of Housing and Urban Development Pass-through entity: N/A Questioned costs: $1,000 Statement of condition #2024-001: During the year ended June 30, 2024, the Corporation did not make the required number of deposits to the reserve for replacements. Criteria: Pursuant to item 10(b) of the Regulatory Agreement (form HUD-92466), the Corporation shall make monthly deposits into a separate reserve for replacements account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $1,000 at June 30, 2024. Cause: Management oversight. Recommendation: Management should transfer $1,000 from the operating account to the reserve for replacements account. Management's response: Management concurs with the finding and recommendation. Management deposited $1,000 to the reserve for replacements account on August 28, 2024. No further action is required.
Show full finding ▾Hide full finding ▴Assistance Listing (Federal award identification number and year): Supportive Housing for Persons with Disabilities (Assistance Listing No. 14.181, 2024) Auditor non-compliance code: N – Reserve for Replacements Deposits Finding resolution status: Resolved Universe population size: 12 months of deposits to the reserve for replacements Sample size information: 12 months of deposits to the reserve for replacements Name of Federal agency: U.S. Departments of Housing and Urban Development Pass-through entity: N/A Questioned costs: $1,000 Statement of condition #2024-001: During the year ended June 30, 2024, the Corporation did not make the required number of deposits to the reserve for replacements. Criteria: Pursuant to item 10(b) of the Regulatory Agreement (form HUD-92466), the Corporation shall make monthly deposits into a separate reserve for replacements account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $1,000 at June 30, 2024. Cause: Management oversight. Recommendation: Management should transfer $1,000 from the operating account to the reserve for replacements account. Management's response: Management concurs with the finding and recommendation. Management deposited $1,000 to the reserve for replacements account on August 28, 2024. No further action is required.
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $1,000 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $1,000 to the reserve for replacements account on August 28, 2024. No further action is required.
FAC accepted this audit on November 28, 2023 — management decision was due May 28, 2024.
FAC accepted this audit on October 25, 2022 — management decision was due April 25, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on October 1, 2020 — management decision was due April 1, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on August 27, 2018 — management decision was due February 27, 2019.
FAC accepted this audit on February 16, 2018 — management decision was due August 16, 2018.
FAC accepted this audit on May 28, 2017 — management decision was due November 28, 2017.
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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