EIN: 061669469
UEI: L1SVBJQE27M8
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 2025. 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 June 19, 2026 (68 days ago).
What is a management decision? →S3900-010 Finding Reference Number 2024-02 S3900-020 Status Indicator Not cleared S3900-030 Statement of Condition for Previous Finding The Project failed to make all required replacement reserve deposits. S3900-040 Previous Response for Finding Concur S3900-050 Narrative Management is aware of this matter and it is ongoing.
Show full finding ▾Hide full finding ▴S3900-010 Finding Reference Number 2024-02 S3900-020 Status Indicator Not cleared S3900-030 Statement of Condition for Previous Finding The Project failed to make all required replacement reserve deposits. S3900-040 Previous Response for Finding Concur S3900-050 Narrative Management is aware of this matter and it is ongoing.
Management agrees with the finding will take action to implement the recommendation as soon as cash flow allows.
2024-002
FAC accepted this audit on October 29, 2024 — management decision was due April 29, 2025.
FINDINGS – FINANCIAL STATEMENTS AUDIT S2700-005 Finding Reference Number 2024-01 S2700-006 Finding Status Ongoing S2700-007 Population Size N/A S2700-008 Sample Size N/A S2700-009 Noncompliance Information Project is required to fund a residual receipts account, and any withdrawals must be approved by HUD. S2700-010 Statement of Condition The Project withdrew $579 from the residual receipts account and deposited the funds into the reserve for replacement account without HUD approval. S2700-020 Criteria Project is required to have HUD approval for any withdrawals from the residual receipts account. S2700-030 Effect The residual receipts account was not funded as required by HUD. S2700-040 Cause The Project withdrew funds from the residual receipts account without HUD approval. S2700-050 Recommendation The Project should deposit $579 into the residual receipts account. Management should ensure controls are in place to make required yearly residual receipts deposits based on surplus cash calculations. Management should also ensure controls are in place to avoid making unauthorized withdrawals from this account. S2700-055 Auditor Non-Compliance Code C - Unauthorized withdrawals from residual receipts account S2700-065 Amount of Questioned Costs $579 S2700-100 Summary of Auditee's Comments Management concurs with the finding and recommendation S2700-070 Finding Response Concur S2700-075 Recommendation Response Agree S2700-080 Completion Date October 3, 2024 S2700-090 Actions Taken or Planned on the Finding Management has implemented controls to prevent withdrawals from the account without HUD approval.
Show full finding ▾Hide full finding ▴FINDINGS – FINANCIAL STATEMENTS AUDIT S2700-005 Finding Reference Number 2024-01 S2700-006 Finding Status Ongoing S2700-007 Population Size N/A S2700-008 Sample Size N/A S2700-009 Noncompliance Information Project is required to fund a residual receipts account, and any withdrawals must be approved by HUD. S2700-010 Statement of Condition The Project withdrew $579 from the residual receipts account and deposited the funds into the reserve for replacement account without HUD approval. S2700-020 Criteria Project is required to have HUD approval for any withdrawals from the residual receipts account. S2700-030 Effect The residual receipts account was not funded as required by HUD. S2700-040 Cause The Project withdrew funds from the residual receipts account without HUD approval. S2700-050 Recommendation The Project should deposit $579 into the residual receipts account. Management should ensure controls are in place to make required yearly residual receipts deposits based on surplus cash calculations. Management should also ensure controls are in place to avoid making unauthorized withdrawals from this account. S2700-055 Auditor Non-Compliance Code C - Unauthorized withdrawals from residual receipts account S2700-065 Amount of Questioned Costs $579 S2700-100 Summary of Auditee's Comments Management concurs with the finding and recommendation S2700-070 Finding Response Concur S2700-075 Recommendation Response Agree S2700-080 Completion Date October 3, 2024 S2700-090 Actions Taken or Planned on the Finding Management has implemented controls to prevent withdrawals from the account without HUD approval.
Management has implemented controls to prevent withdrawals from the account without HUD approval.
S2700-005 Finding Reference Number 2024-02 S2700-006 Finding Status Ongoing S2700-007 Population Size N/A S2700-008 Sample Size N/A S2700-009 Noncompliance Information Project was required to fund the Replacement Reserve with deposits totaling $350 per month. S2700-010 Statement of Condition The project failed to make monthly deposits into the Replacement Reserve account. S2700-020 Criteria Project is required to comply with the Replacement Reserve deposit dequirements from HUD. S2700-030 Effect Replacement Reserve was underfunded. S2700-040 Cause Controls were not in place to maintain compliance with Replacement Reserve funding requirements. S2700-050 Recommendation Implement procedures to prevent the Replacement Reserve from being underfunded. Make a deposit for underfunded Replacement Reserve deposits and to correct the amount deposited monthly for future deposits. S2700-055 Auditor Non-Compliance Code N - Reserve for Replacement Deposits S2700-065 Amount of Questioned Costs $2,450 S2700-100 Summary of Auditee's Comments Management concurs with the finding and recommendation S2700-070 Finding Response Concur S2700-075 Recommendation Response Agree S2700-080 Completion Date Ongoing S2700-090 Actions Taken or Planned on the Finding Management agrees with the finding and will implement controls to prevent the Replacement Reserve from being underfunded in the future.
Show full finding ▾Hide full finding ▴S2700-005 Finding Reference Number 2024-02 S2700-006 Finding Status Ongoing S2700-007 Population Size N/A S2700-008 Sample Size N/A S2700-009 Noncompliance Information Project was required to fund the Replacement Reserve with deposits totaling $350 per month. S2700-010 Statement of Condition The project failed to make monthly deposits into the Replacement Reserve account. S2700-020 Criteria Project is required to comply with the Replacement Reserve deposit dequirements from HUD. S2700-030 Effect Replacement Reserve was underfunded. S2700-040 Cause Controls were not in place to maintain compliance with Replacement Reserve funding requirements. S2700-050 Recommendation Implement procedures to prevent the Replacement Reserve from being underfunded. Make a deposit for underfunded Replacement Reserve deposits and to correct the amount deposited monthly for future deposits. S2700-055 Auditor Non-Compliance Code N - Reserve for Replacement Deposits S2700-065 Amount of Questioned Costs $2,450 S2700-100 Summary of Auditee's Comments Management concurs with the finding and recommendation S2700-070 Finding Response Concur S2700-075 Recommendation Response Agree S2700-080 Completion Date Ongoing S2700-090 Actions Taken or Planned on the Finding Management agrees with the finding and will implement controls to prevent the Replacement Reserve from being underfunded in the future.
Management agrees with the finding and will implement controls to prevent the Replacement Reserve from being underfunded in the future.
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