EIN: 133932198
UEI: K46MR9RN5NV8
Single Audit filed under EIN: 911922828
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Audited by: PITTSFORD SAMUELS, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 3, 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 April 3, 2026 (153 days ago).
What is a management decision? →FAC accepted this audit on August 29, 2024 — management decision was due March 1, 2025.
FAC accepted this audit on April 11, 2024 — management decision was due October 11, 2024.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
FAC accepted this audit on November 1, 2021 — management decision was due May 1, 2022.
FAC accepted this audit on December 3, 2020 — management decision was due June 3, 2021.
The data collection form (DCF) is due 30 days after the financial statement audit is received or 180 days after the fiscal year end. The DCF for the year ended June 30, 2019 was filed late. Cause: The audit for the year ended June 30, 2019 was completed more than 180 days after the fiscal year end. Effect: The DCF has not been filed timely. Noncompliance code: L - Reporting. Questioned costs: N/A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 4600013671 Context: Management did not have all the information necessary to complete the audit within 180 days. Recommendation: Procedures should be set in place to ensure timely completion of the audit and submissions of all required reports. Auditors' summary of auditee's comments: They are in agreement. Completion date: 6/30/2021. Response: Management agrees with the finding and plans to file the DCF for the year ended June 30, 2020 as soon as possible. In the future it will ensure that the DCF submissions are done timely.
Show full finding ▾Hide full finding ▴Title and CFDA Number of Federal Program: Housing Opportunities for Persons with AIDS, CFDA 14.241 Type of finding: Federal Award Resolution Status: In process Population size: N/A Sample size: N/A Repeat finding: Yes. 2019-003 Criteria: Reports to the federal government must be filed by the due date and should include all Federal assistance. Condition: The data collection form (DCF) is due 30 days after the financial statement audit is received or 180 days after the fiscal year end. The DCF for the year ended June 30, 2019 was filed late. Cause: The audit for the year ended June 30, 2019 was completed more than 180 days after the fiscal year end. Effect: The DCF has not been filed timely. Noncompliance code: L - Reporting. Questioned costs: N/A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 4600013671 Context: Management did not have all the information necessary to complete the audit within 180 days. Recommendation: Procedures should be set in place to ensure timely completion of the audit and submissions of all required reports. Auditors' summary of auditee's comments: They are in agreement. Completion date: 6/30/2021. Response: Management agrees with the finding and plans to file the DCF for the year ended June 30, 2020 as soon as possible. In the future it will ensure that the DCF submissions are done timely.
Audit Finding # 2020-001 Reports to the federal government must be filed by the due date and should include all Federal Assistance. Management did not have all the information necessary to complete the audit within 180 days. Management will set procedures in place to ensure timely completion of the audit and submissions of all required reports. Management waits prolonged periods of time for the City of Houston responses to the confirmations sent by the auditor. This issue continues to make the audit filings late. Sincerely, Linda G. Holder Vice President/COO/Agent Houston Housing Management Corporation linda@thehousingcorp.org 713-526-9470
2019-003
FAC accepted this audit on February 20, 2020 — management decision was due August 20, 2020.
Certain general ledger accounts, including accounts receivable and fixed assets were not properly reconciled at June 30, 2019 and significant adjusting entries had to be made. Cause: Management has limited resources to monitor their financial statements. Effect: The year end in-house financial statements understated accounts receivable and fixed assets. Noncompliance code: P - Other (Internal control deficiencies) Questioned cost: None Reporting views of officials: Management agrees with the finding. The accounts have been adjusted. Context: This was noted while performing certain procedures on various expense accounts. Recommendation: Management should closely monitor selected accounts to ensure that these are properly reconciled during interim periods and at year end. Auditors' summary of auditee's comments: They are in agreement. Completion date: 6130120 Response: Management will ensure that all significant accounts are properly analyzed and adjusted, if necessary. 20
Show full finding ▾Hide full finding ▴Findings reference number 2019-001 Title and CFDA Number off ederal Program: Housing Opportunities for Persons with AIDS, CFDA 14.241 Type of finding: Financial statement Resolution status: Resolved Population size: NI A Sample size: NIA Repeat finding: Yes. 2018-00 I Criteria: Management has not established proper controls to closely monitor the financial reporting by the entity. Condition: Certain general ledger accounts, including accounts receivable and fixed assets were not properly reconciled at June 30, 2019 and significant adjusting entries had to be made. Cause: Management has limited resources to monitor their financial statements. Effect: The year end in-house financial statements understated accounts receivable and fixed assets. Noncompliance code: P - Other (Internal control deficiencies) Questioned cost: None Reporting views of officials: Management agrees with the finding. The accounts have been adjusted. Context: This was noted while performing certain procedures on various expense accounts. Recommendation: Management should closely monitor selected accounts to ensure that these are properly reconciled during interim periods and at year end. Auditors' summary of auditee's comments: They are in agreement. Completion date: 6130120 Response: Management will ensure that all significant accounts are properly analyzed and adjusted, if necessary. 20
Audit Finding # 2019-001 Management has not established proper controls to closely monitor the financial reporting by the entity. Response: Management has now changed the property to Onesite Accounting software. This software will allow accounting to more closely monitor the financial reporting burden of the entity
2018-001
A prior period adjustment was made to record the note and associated accrued interest in the general ledger. Cause: Due to a lack of communications with third parties and a deficiency in records retention, management treated the HOME note payable as forgiven in a prior year. Effect: The prior year financial statements were misstated and a prior period adjustment was made. Noncompliance code: P - Other (Internal control deficiencies) Questioned cost: None Reporting views of officials: Management agrees with the finding. The accounts have been adjusted. Context: This was noted after certain communications with COH. Recommendation: Management should ensure that all transactions are recorded in the general ledger in the proper period. Auditors' summary of auditee's comments: They are in agreement. Completion date: 12/31/19 Response: Management made a prior period adjustment to record the note payable.
Show full finding ▾Hide full finding ▴Findings reference number 2019-002 Title and CFDA Number of Federal Program: Home Investment Partnership Program, CFDA 14.239 Type of finding: Financial statement Resolution status: Resolved Population size: NIA Sample size: NIA Repeat finding: NI A Criteria: The general ledger should reflect all the liabilities. Condition: A prior period adjustment was made to record the note and associated accrued interest in the general ledger. Cause: Due to a lack of communications with third parties and a deficiency in records retention, management treated the HOME note payable as forgiven in a prior year. Effect: The prior year financial statements were misstated and a prior period adjustment was made. Noncompliance code: P - Other (Internal control deficiencies) Questioned cost: None Reporting views of officials: Management agrees with the finding. The accounts have been adjusted. Context: This was noted after certain communications with COH. Recommendation: Management should ensure that all transactions are recorded in the general ledger in the proper period. Auditors' summary of auditee's comments: They are in agreement. Completion date: 12/31/19 Response: Management made a prior period adjustment to record the note payable.
Audit Finding# 2019-002 The general ledger should reflect all the liabilities. Owners were not informed that the HOME note payable with the City of Houston was not forgivable. This issue was handled by the original owners. The City of Houston did not communicate the information that the note was accruing interest and would have to be paid back until recently. Adjustments have been made to reflect the correct information after communication with the City of Houston.
The data collection form (DCF) is due 30 days after the financial statement audit is received or 180 days after the fiscal year end. DCF for the year ended June 30, 2018 and it omitted the Federal assistance from HOME due to the reasons stated in Finding 2019-002. Cause: The audit was completed 180 days after the fiscal year end. Effect: The DCF has not been filed timely. Noncompliance code: L - Reporting. Questioned costs: N/ A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 4600013671 Context: Management did not have all the information necessary to complete the audit within 180 days. Recommendation: Procedures should be set in place to ensure timely completion of the audit and submissions of all required reports. Auditors' summary of auditee's comments: They are in agreement. Completion date: 6/30/20 Response: Management agrees with the finding and plans to file the DCF for fiscal 2019 as soon as possible. In the future it will ensure that the DCF submissions are done timely. 21
Show full finding ▾Hide full finding ▴Findings reference number: 2019-003 Title and CFDA Number of Federal Program: Housing Opportunities for Persons with AIDS , CFDA 14.241 Type of finding: Federal Award Resolution Status: In process Population size: NJ A Sample size: NIA Repeat finding: Yes. 2018-002 Criteria: Reports to the federal government must be filed by the due date and should include all Federal assistance. Condition: The data collection form (DCF) is due 30 days after the financial statement audit is received or 180 days after the fiscal year end. DCF for the year ended June 30, 2018 and it omitted the Federal assistance from HOME due to the reasons stated in Finding 2019-002. Cause: The audit was completed 180 days after the fiscal year end. Effect: The DCF has not been filed timely. Noncompliance code: L - Reporting. Questioned costs: N/ A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 4600013671 Context: Management did not have all the information necessary to complete the audit within 180 days. Recommendation: Procedures should be set in place to ensure timely completion of the audit and submissions of all required reports. Auditors' summary of auditee's comments: They are in agreement. Completion date: 6/30/20 Response: Management agrees with the finding and plans to file the DCF for fiscal 2019 as soon as possible. In the future it will ensure that the DCF submissions are done timely. 21
Audit Finding# 2019-003 Reports to the federal government must be filed by the due date and should include all Federal Assistance. Management did not have all the information necessary to complete the audit within 180 days. Management will set procedures in place to ensure timely completion of the audit and submissions of all required reports 2211
2018-002
FAC accepted this audit on April 28, 2019 — management decision was due October 28, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on June 18, 2019 — management decision was due December 18, 2019.
GSA_MIGRATION
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