EIN: 113338053
UEI: LJ9WBYT19B86
Audited by: Nawrocki Smith 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 September 26, 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 March 26, 2026 (168 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on December 7, 2021 — management decision was due June 7, 2022.
FAC accepted this audit on November 29, 2020 — management decision was due May 29, 2021.
The Organization has not updated their existing policies and written procedures to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization's ability to perform a timely review of its existing policies and written procedures. Effect: Having insufficient or non-compliant written policies and procedures weaken the internal controls over the Federal award, increasing the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Identification of a Repeat Finding: This is a repeat finding from previous audits, finding No. 2018-001. Recommendation: The Organization must review its existing written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials of Auditee: The Organization's Director of Business Management and the Controller will review all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines.
Show full finding ▾Hide full finding ▴Significant Deficiency 2019-001 - Internal Control Over Compliance U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities - CFDA No.14.181 Criteria: 2 CFR section 200.303 of the Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Under the Uniform Guidance, Federal awards recipients must maintain written documentation of internal control policies and procedures, such as procurement policies that adhere to state and local law as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization has not updated their existing policies and written procedures to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization's ability to perform a timely review of its existing policies and written procedures. Effect: Having insufficient or non-compliant written policies and procedures weaken the internal controls over the Federal award, increasing the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Identification of a Repeat Finding: This is a repeat finding from previous audits, finding No. 2018-001. Recommendation: The Organization must review its existing written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials of Auditee: The Organization's Director of Business Management and the Controller will review all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines.
Significant Deficiency - Internal Control over Compliance The organization will review the Uniform Guidance requirements and update existing policies and procedures to conform to Uniform Guidance requirements. This will include utilizing all of OMB on-line resources and help desks to ensure that our current policies and procedures conform to Uniform Guidance Requirements.
2018-001
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on September 29, 2017 — management decision was due March 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2010-001
GSA_MIGRATION
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GSA_MIGRATION
2014-001
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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