EIN: 134094682
UEI: FA1RJJTTWEH3
Audited by: Lipsky Goodkin & Co., P.C.
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 April 29, 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 October 29, 2026 (46 days from today).
What is a management decision? →FAC accepted this audit on June 4, 2025 — management decision was due December 4, 2025.
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
FAC accepted this audit on September 17, 2023 — management decision was due March 17, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
Finding No. 2021-001: Required Reserve Deposits Criteria - HUD requires the project to make monthly deposits into the replacement reserve account. The total delinquent deposits for 2021 were $15,055. Statement of Condition - Five months of required replacement reserve deposit was not funded in the current year. Cause - There was an increase in staff turnover and also, management was having difficulty in finding a replacement for a position due to Covid 19. Questioned Costs - None noted. Effect of Condition - Replacement reserve is not properly funded and those funds may not be available when needed at the end of the project life. Recommendation - Supervisory management should check that required replacement reserve payments are timely made.
Show full finding ▾Hide full finding ▴Finding No. 2021-001: Required Reserve Deposits Criteria - HUD requires the project to make monthly deposits into the replacement reserve account. The total delinquent deposits for 2021 were $15,055. Statement of Condition - Five months of required replacement reserve deposit was not funded in the current year. Cause - There was an increase in staff turnover and also, management was having difficulty in finding a replacement for a position due to Covid 19. Questioned Costs - None noted. Effect of Condition - Replacement reserve is not properly funded and those funds may not be available when needed at the end of the project life. Recommendation - Supervisory management should check that required replacement reserve payments are timely made.
Views of Responsible Individuals and Planned Corrective Action - Management made the delinquent deposits. Completion Date - March 21, 2022 Contact person - Simone Brisco, Controller
FAC accepted this audit on July 27, 2021 — management decision was due January 27, 2022.
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
FAC accepted this audit on June 26, 2018 — management decision was due December 26, 2018.
FAC accepted this audit on August 23, 2017 — management decision was due February 23, 2018.
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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