EIN: 043145070
UEI: FDMVB2NVT8J3
Audited by: RSM US 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 April 16, 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 October 16, 2026 (43 days from today).
What is a management decision? →The reporting entity did not submit its Data Collection Form and reporting package to the Federal Audit Clearinghouse within the required timeframe. The auditor’s reports were issued on March 31, 2025; however, the Data Collection Form was not submitted within 30 calendar days of that date. Cause: Management did not have adequate internal controls or monitoring procedures in place to ensure timely submission of the Data Collection Form following issuance of the audit report. Effect: Failure to submit the Data Collection Form within the required timeframe results in noncompliance with Uniform Guidance requirements and may subject the entity to increased federal oversight, delayed access to future federal funding, or other administrative actions by the federal awarding agency. Questioned Costs: None Context: The Data Collection Form submission was completed after the required deadline; however, no federal costs were questioned as a result of this noncompliance. Recommendation: We recommend that management implement formal procedures to ensure the Data Collection Form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. This may include assigning responsibility to a specific individual, establishing internal submission deadlines, and implementing a post issuance compliance checklist tied to audit report release dates. View of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and has indicated that corrective actions have been implemented to improve monitoring and ensure timely submission of the Data Collection Form in future periods.
Show full finding ▾Hide full finding ▴Finding No. 2025-001: Late Submission of Data Collection Form Federal Agency: Department of Housing and Urban Development (HUD) Pass-through granting agency: Not applicable – direct federal award. Program name and ALN: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ALN 14.155 Federal award year: Year ended December 31, 2025 Criteria: Title 2 CFR 200.512(a)(1) requires auditees to submit the Data Collection Form (SF SAC) and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Condition: The reporting entity did not submit its Data Collection Form and reporting package to the Federal Audit Clearinghouse within the required timeframe. The auditor’s reports were issued on March 31, 2025; however, the Data Collection Form was not submitted within 30 calendar days of that date. Cause: Management did not have adequate internal controls or monitoring procedures in place to ensure timely submission of the Data Collection Form following issuance of the audit report. Effect: Failure to submit the Data Collection Form within the required timeframe results in noncompliance with Uniform Guidance requirements and may subject the entity to increased federal oversight, delayed access to future federal funding, or other administrative actions by the federal awarding agency. Questioned Costs: None Context: The Data Collection Form submission was completed after the required deadline; however, no federal costs were questioned as a result of this noncompliance. Recommendation: We recommend that management implement formal procedures to ensure the Data Collection Form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. This may include assigning responsibility to a specific individual, establishing internal submission deadlines, and implementing a post issuance compliance checklist tied to audit report release dates. View of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and has indicated that corrective actions have been implemented to improve monitoring and ensure timely submission of the Data Collection Form in future periods.
A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2025-001 a. Comments on Finding and Each Recommendation Management agrees with the finding and the transition of responsibilities to the new President has been further identified and understood since stepping into the role in November 2024. b. Action(s) Taken or Planned on the Finding Identification and understanding of the reporting deadlines, along with the necessary access to facilitate the transmission of data. Going forward the Data Collection Form will be prepared by the management company and reviewed and approved by the President of the Pelham Corporation prior to submission. This action has been completed during 2025. This will allow the timely submission going forward B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questions Costs and Recommendations There were no open findings on the prior audit report.
FAC accepted this audit on July 17, 2025 — management decision was due January 17, 2026.
FAC accepted this audit on April 26, 2024 — management decision was due October 26, 2024.
FAC accepted this audit on April 22, 2023 — management decision was due October 22, 2023.
FAC accepted this audit on April 20, 2022 — management decision was due October 20, 2022.
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
FAC accepted this audit on May 12, 2020 — management decision was due November 12, 2020.
FAC accepted this audit on May 8, 2019 — management decision was due November 8, 2019.
FAC accepted this audit on April 2, 2018 — management decision was due October 2, 2018.
FAC accepted this audit on April 24, 2017 — management decision was due October 24, 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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