EIN: 061787181
UEI: J64AFGBMKHS4
Audited by: Wipfli LLP
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 July 1, 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 January 1, 2027 (111 days from today).
What is a management decision? →Hickory Estates had surplus cash of $6,714 on hand at March 31, 2025. Surplus cash was not remitted within 90 days of year end. Criteria: The Consolidated Audit Guide for Audits of HUD Programs and the compliance requirements for AL #14.157 state that any surplus cash as calculated under HUD guidelines in the project funds account at the end of the fiscal year be deposited in a federally insured residual receipts account within 90 days following the end of the fiscal year. Cause: Management did not complete the surplus cash deposit within the required timeframe. Effect: Due to the above noted condition, Hickory Estates was not in compliance with this particular HUD compliance requirement. Recommendation: Hickory Estates should ensure that a timely deposit is made, as required by HUD. Views of Responsible Officials: Hickory Estates agrees with the audit finding and has written a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2026-001: Deposit of Surplus Cash into a Residual Receipts Account Department of Housing and Urban Development (HUD)- AL #14.157 Supportive Housing for the Elderly- Capital Advance Questioned Cost : None Condition: Hickory Estates had surplus cash of $6,714 on hand at March 31, 2025. Surplus cash was not remitted within 90 days of year end. Criteria: The Consolidated Audit Guide for Audits of HUD Programs and the compliance requirements for AL #14.157 state that any surplus cash as calculated under HUD guidelines in the project funds account at the end of the fiscal year be deposited in a federally insured residual receipts account within 90 days following the end of the fiscal year. Cause: Management did not complete the surplus cash deposit within the required timeframe. Effect: Due to the above noted condition, Hickory Estates was not in compliance with this particular HUD compliance requirement. Recommendation: Hickory Estates should ensure that a timely deposit is made, as required by HUD. Views of Responsible Officials: Hickory Estates agrees with the audit finding and has written a corrective action plan.
Corrective Action Plan for Current Year Findings 2026-001 Deposit of Surplus Cash into a Residual Receipts Account Corrective Action Plan No later than 90 days past the end of the fiscal year, we will identify surplus cash in the project funds account and deposit into the residual receipts account. Person(s) Responsible: Aaron Franklin Timing for Implementation: Immediate
FAC accepted this audit on July 23, 2025 — management decision was due January 23, 2026.
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
FAC accepted this audit on October 24, 2023 — management decision was due April 24, 2024.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on July 6, 2020 — management decision was due January 6, 2021.
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
FAC accepted this audit on July 20, 2018 — management decision was due January 20, 2019.
FAC accepted this audit on August 9, 2017 — management decision was due February 9, 2018.
FAC accepted this audit on July 19, 2016 — management decision was due January 19, 2017.
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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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