EIN: 061783644
UEI: YWEKMSLUAFH8
Audited by: Clark Schaefer Hackett
Oversight agency: 14 [Department of Housing and Urban Development]
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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 13, 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 13, 2026 (51 days ago).
What is a management decision? →FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
FAC accepted this audit on April 18, 2024 — management decision was due October 18, 2024.
FAC accepted this audit on May 3, 2023 — management decision was due November 3, 2023.
FAC accepted this audit on November 9, 2021 — management decision was due May 9, 2022.
FAC accepted this audit on October 25, 2020 — management decision was due April 25, 2021.
Finding reference number: #2020-001 CFDA Title and a number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (Project identification number 062-EE075) Auditor non-compliance code: A - Unauthorized withdrawal from replacement reserve Finding resolution status: Resolved Universe population size: 9 invoices from 3 HUD approved 9250 withdrawals. Sample size information: 9 invoices from 3 HUD approved 9250 withdrawals. Noncompliance information: See statement of condition #2020-001 for noncompliance information. Statically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass Through entity: N/A Questioned costs: $9,400 Statement of condition #2020-001: During the year ended June 30, 2020, HUD approved a reserve for replacements withdrawal that included invoices from a previously approved withdrawal. The reserve for replacements account was not reimbursed for the duplicate withdrawals. Criteria: Pursuant to the Regulatory Agreement, the Corporation shall not make withdrawals from the reserve for replacements account except after receiving the written consent of HUD and for the purpose of replacing structural elements and mechanical equipment of the Property. Effect or potential effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. At June 30, 2020, the Property's reserve for replacements account is underfunded by $9,400. Cause: Management requested a reimbursement from the reserve for replacements account for the same invoices twice. Recommendation: Management should transfer funds from the operating account in order to reimburse the reserve for replacements account. Completion date: September 2, 2020 Management Response: Agree. On September 2, 2020, management reimbursed the Property's reserve for replacements account in the amount of $9,400.
Show full finding ▾Hide full finding ▴Finding reference number: #2020-001 CFDA Title and a number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (Project identification number 062-EE075) Auditor non-compliance code: A - Unauthorized withdrawal from replacement reserve Finding resolution status: Resolved Universe population size: 9 invoices from 3 HUD approved 9250 withdrawals. Sample size information: 9 invoices from 3 HUD approved 9250 withdrawals. Noncompliance information: See statement of condition #2020-001 for noncompliance information. Statically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass Through entity: N/A Questioned costs: $9,400 Statement of condition #2020-001: During the year ended June 30, 2020, HUD approved a reserve for replacements withdrawal that included invoices from a previously approved withdrawal. The reserve for replacements account was not reimbursed for the duplicate withdrawals. Criteria: Pursuant to the Regulatory Agreement, the Corporation shall not make withdrawals from the reserve for replacements account except after receiving the written consent of HUD and for the purpose of replacing structural elements and mechanical equipment of the Property. Effect or potential effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. At June 30, 2020, the Property's reserve for replacements account is underfunded by $9,400. Cause: Management requested a reimbursement from the reserve for replacements account for the same invoices twice. Recommendation: Management should transfer funds from the operating account in order to reimburse the reserve for replacements account. Completion date: September 2, 2020 Management Response: Agree. On September 2, 2020, management reimbursed the Property's reserve for replacements account in the amount of $9,400.
Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Comment on the finding and each recommendation Statement of Condition #2020-001 (CFDA 14.157): During the year ended June 30, 2020, HUD approved a reserve for replacements withdrawal that included invoices from a previously approved withdrawal. The reserve for replacements account was not reimbursed for the duplicate withdrawals. Recommendation: Management should transfer funds from the operating account in order to reimburse the reserve for replacements account. Action(s) taken or planned on the finding: Agree. On September 2, 2020, management reimbursed the Property's reserve for replacements account in the amount of $9,400.
FAC accepted this audit on October 9, 2019 — management decision was due April 9, 2020.
FAC accepted this audit on October 29, 2018 — management decision was due April 29, 2019.
FAC accepted this audit on October 20, 2017 — management decision was due April 20, 2018.
FAC accepted this audit on October 24, 2016 — management decision was due April 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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