EIN: 061545898
UEI: MKCFLPLGBL26
Audited by: MADDOX & ASSOCIATES, APC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 14, 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 14, 2026 (31 days from today).
What is a management decision? →Required monthly deposits to the replacement reserve are deficient in the amount of $24,000.
Show full finding ▾Hide full finding ▴Required monthly deposits to the replacement reserve are deficient in the amount of $24,000.
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $24,000. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
2024-001
FAC accepted this audit on April 8, 2025 — management decision was due October 8, 2025.
Required monthly deposits to the replacement reserve are deficient in the amount of $8,000.
Show full finding ▾Hide full finding ▴Required monthly deposits to the replacement reserve are deficient in the amount of $8,000.
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $8,000. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on November 27, 2023 — management decision was due May 27, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
Cause of the Condition: Effect of the Condition: Recommendations: When preparing reserve requests management match invoices to the request and make sure invoices not already paid are timely paid after the withdrawal is made. Withdrawals from the replacement reserve account require that the funds be expended within a timely manner after removal from the reserve account. Funds totaling $2,813.13 from the approval totaling $5,944.75, approved 8/10/21 and withdrawn 8/16/21 were not timely expended. Invoices of $1,861.13 and $952.00 were still unpaid as of the year end. Care was not taken when preparing the reserve request to determine amounts actually due and payable or to timely pay bills incurred at the time of the withdrawal. Funds withdrawn from the replacement reserve may have been used for other purposes.
Show full finding ▾Hide full finding ▴Finding number2021-001 CFDA Number:14.157 - Section 202 Cap Adv Grantor: HUD Questioned Costs: $0 Description of Condition: Cause of the Condition: Effect of the Condition: Recommendations: When preparing reserve requests management match invoices to the request and make sure invoices not already paid are timely paid after the withdrawal is made. Withdrawals from the replacement reserve account require that the funds be expended within a timely manner after removal from the reserve account. Funds totaling $2,813.13 from the approval totaling $5,944.75, approved 8/10/21 and withdrawn 8/16/21 were not timely expended. Invoices of $1,861.13 and $952.00 were still unpaid as of the year end. Care was not taken when preparing the reserve request to determine amounts actually due and payable or to timely pay bills incurred at the time of the withdrawal. Funds withdrawn from the replacement reserve may have been used for other purposes.
Seplem ber 291 Corrective Action Plan US Department of Housing & Urban Development 20 Church Street 10th Floor Hartford, CT 06103 127 Washington Avenue 5th Floor East North Haven, CT 06473 Tel: 203.230.4809 Fax: 203.239.8019 Tolland Senior Housing respectfully submits the following action plan for December 31 , 2021 year-end audited by: Brian S Borgerson, CPA Bailey, Moore, Glazer, Schaefer & Proto LLP 16 Lunar Drive Woodbridge, Connecticut The sole finding from the 12/31/2021 schedule of findings and questioned costs below and numbered consistently with the numbers assigned in Section A of the Summary of Audit Results does not include findings and is not addressed. Findings-Financial Statement Audit NONE Findings-Federal Award Programs Audit Department if Housing and Urban Development Finding number2021-001 CFDA Number:14.157 - Section 202 Cap Adv Recommendations: When preparing reserve requests management match invoices to the request and make sure invoices not already paid are timely paid after the withdrawal is made. Management Response: Protocols are in place to ensure invoices are paid timely. Sincerely, De~a~ Elderly Housing Management, Inc. Director of Asset Management
FAC accepted this audit on December 6, 2021 — management decision was due June 6, 2022.
FAC accepted this audit on May 27, 2020 — management decision was due November 27, 2020.
FAC accepted this audit on August 7, 2019 — management decision was due February 7, 2020.
FAC accepted this audit on May 3, 2018 — management decision was due November 3, 2018.
FAC accepted this audit on May 10, 2017 — management decision was due November 10, 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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