EIN: 042324773
UEI: CNSXFJMFCTD1
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EINs have no separate FAC filing
Audited by: CohnReznick 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 30, 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 January 30, 2027 (148 days from today).
What is a management decision? →FAC accepted this audit on April 7, 2025 — management decision was due October 7, 2025.
FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
FAC accepted this audit on July 30, 2024 — management decision was due January 30, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
The Community Builders, Inc. and Subsidiaries (the ?Company?) used grant budgets as the only support for the salaries and wages charged to the grants under the Choice Neighborhoods Implementation Grants program, which is specifically disallowed per Paragraph (i)(1)(viii) of 2 CFR 200.430. Cause: Management did not implement internal control procedures to comply with the regulations for documentation of personnel expenses. Effect: Salary and wage costs may be charged to the program that are inaccurate, unallowable, or not properly allocated. Questioned Costs: The questioned costs relate to six employees whose salaries and wages charged to the program are allocated at less than 100%. The total charges for these employees were calculated as $73,804. Context: The audit finding is prevalent because it relates to payroll charges allocated on a bi-weekly basis and to requests for reimbursement processed monthly for the City of Detroit grant and periodically for the Cuyahoga Metropolitan Housing Authority (?CMHA?) grant and is not an isolated instance as it relates to the Company not implementing appropriate and complete record keeping procedures for the federal program to comply with the regulations for documentation of personnel expenses. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: The Company should establish a system of internal controls to provide reasonable assurance that salary and wage costs are accurate, allowable, and properly allocated by basing salaries and wages charged to federal awards on underlying records that accurately reflect all work performed on a daily basis in accordance with 2 CFR 200, Subpart E, Subsection 430.
Show full finding ▾Hide full finding ▴Name of Federal Agency: Department of Housing and Urban Development Federal Program Name and Assistance Listing Number: 14.889 - Choice Neighborhoods Implementation Grants Federal Award Year: 2022 Name of Pass-Through Entity: Cuyahoga Metropolitan Housing Authority; City of Detroit Criteria: According to 2 CFR, Part 200.430(i)(1) of the Office of Management and Budget's Uniform Guidance, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, which must, among other things: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity; and (iv) Support the distribution of the employee's salary or wages among specific activities. Condition: The Community Builders, Inc. and Subsidiaries (the ?Company?) used grant budgets as the only support for the salaries and wages charged to the grants under the Choice Neighborhoods Implementation Grants program, which is specifically disallowed per Paragraph (i)(1)(viii) of 2 CFR 200.430. Cause: Management did not implement internal control procedures to comply with the regulations for documentation of personnel expenses. Effect: Salary and wage costs may be charged to the program that are inaccurate, unallowable, or not properly allocated. Questioned Costs: The questioned costs relate to six employees whose salaries and wages charged to the program are allocated at less than 100%. The total charges for these employees were calculated as $73,804. Context: The audit finding is prevalent because it relates to payroll charges allocated on a bi-weekly basis and to requests for reimbursement processed monthly for the City of Detroit grant and periodically for the Cuyahoga Metropolitan Housing Authority (?CMHA?) grant and is not an isolated instance as it relates to the Company not implementing appropriate and complete record keeping procedures for the federal program to comply with the regulations for documentation of personnel expenses. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: The Company should establish a system of internal controls to provide reasonable assurance that salary and wage costs are accurate, allowable, and properly allocated by basing salaries and wages charged to federal awards on underlying records that accurately reflect all work performed on a daily basis in accordance with 2 CFR 200, Subpart E, Subsection 430.
The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent accounting firm: CohnReznick 7501 Wisconsin Ave, Suite 400E Bethesda, Maryland 20814 Audit period: January 01, 2022-December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs - Major Federal Program Audit MATERIAL WEAKNESS Hope VI Cluster 14.889 2022-002 ? Allowable Costs/Cost Principles Recommendation: The Company should establish a system of internal controls to provide reasonable assurance that salary and wage costs are accurate, allowable, and properly allocated by basing salaries and wages charged to federal awards on underlying records that accurately reflect all work performed on a daily basis in accordance with 2 CFR 200, Subpart E, Subsection 430. Action Taken: The Company has procedures in place to provide reasonable assurance that salaries and wages are accurate. The Company has managed several federal award programs and has a billing tracking system already implemented in ADP. When implementing this new program with a different department, it was identified that three staff were not following the payroll billing policies already put in place. The Company has notified the staff and effective September 1, 2023, the department has started tracking their time directly in ADP. Management will review this billing as part of draw submissions to confirm the process is being followed. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alexa DuCote at 857-221-8753. Sincerely, Alexa DuCote Vice-President of Corporate Finance and Accounting
FAC accepted this audit on August 8, 2022 — management decision was due February 8, 2023.
FAC accepted this audit on August 2, 2021 — management decision was due February 2, 2022.
FAC accepted this audit on July 26, 2020 — management decision was due January 26, 2021.
FAC accepted this audit on June 4, 2019 — management decision was due December 4, 2019.
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
FAC accepted this audit on February 11, 2018 — management decision was due August 11, 2018.
FAC accepted this audit on March 6, 2017 — management decision was due September 6, 2017.
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