EIN: 042762580
UEI: C85NJ2DSFEK3
Audited by: Daniel Dennis and Company LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 9, 2026 (54 days ago).
What is a management decision? →FAC accepted this audit on July 12, 2024 — management decision was due January 12, 2025.
FAC accepted this audit on September 17, 2023 — management decision was due March 17, 2024.
FAC accepted this audit on February 5, 2023 — management decision was due August 5, 2023.
2021-001 Special Tests and Provisions ? Cash Disbursements Federal Agency: U.S. Department of Agriculture Federal Program: 10.405 Farm Labor Housing and Grants Condition Six expenditures in the sample totaling $2,143 were not supported by invoices in the name of Valley Housing Development Corporation, Inc. (the Project). Context Forty expenditures totaling $24,452 were sampled out of a total population of two hundred fifty-six expenditures totaling $135,415. Criteria The Audit Guide for Audits of RD Programs, requires disbursements be supported by approved invoices, bills, or other supporting documentation; the supporting documents be in the name of the Project; and the costs be reasonable and necessary for the operation of the Project. Cause Due to an administrative error, the supporting documentation identifying that invoices in the name of the management agent belonged to the Project were not attached to the invoices. Effect Project funds may have been used to pay for expenditures that do not relate to the Project?s operations. Questioned Costs None Repeat Finding No Recommendation We recommend management obtain documentation from the vendor or prepare certifications by the property manager and their supervisor to document the invoice relates to services provided to the Project. If documentation cannot be obtained, management should reimburse the Project for the unsupported expenditures. Additionally, management should review its procedures for allocating expenditures to the Project and ensure that such expenditures are supported by proper documentation. Management Response Management agrees with the finding. See management?s attached corrective action plan.
Show full finding ▾Hide full finding ▴2021-001 Special Tests and Provisions ? Cash Disbursements Federal Agency: U.S. Department of Agriculture Federal Program: 10.405 Farm Labor Housing and Grants Condition Six expenditures in the sample totaling $2,143 were not supported by invoices in the name of Valley Housing Development Corporation, Inc. (the Project). Context Forty expenditures totaling $24,452 were sampled out of a total population of two hundred fifty-six expenditures totaling $135,415. Criteria The Audit Guide for Audits of RD Programs, requires disbursements be supported by approved invoices, bills, or other supporting documentation; the supporting documents be in the name of the Project; and the costs be reasonable and necessary for the operation of the Project. Cause Due to an administrative error, the supporting documentation identifying that invoices in the name of the management agent belonged to the Project were not attached to the invoices. Effect Project funds may have been used to pay for expenditures that do not relate to the Project?s operations. Questioned Costs None Repeat Finding No Recommendation We recommend management obtain documentation from the vendor or prepare certifications by the property manager and their supervisor to document the invoice relates to services provided to the Project. If documentation cannot be obtained, management should reimburse the Project for the unsupported expenditures. Additionally, management should review its procedures for allocating expenditures to the Project and ensure that such expenditures are supported by proper documentation. Management Response Management agrees with the finding. See management?s attached corrective action plan.
2021-001 Special Tests and Provisions ? Cash Disbursements Responsible Official Faith Williams, Senior Vice President of Property and Asset Management Plan Details Management plans to review the invoices with the property manager to determine if the costs can be certified as belonging to the Project. Any costs that cannot be certified as belonging to the Project will be reimbursed by the management agent. Additionally, management will review its procedures to ensure documentation for expenditures includes support that transactions are appropriately charged to the Project. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in 2022.
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
FAC accepted this audit on December 23, 2020 — management decision was due June 23, 2021.
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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