EIN: 141936504
UEI: DQXLTPRS1GG8
Audited by: PETTIT & COMPANY, LLC
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 August 14, 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 February 14, 2026 (204 days ago).
What is a management decision? →Finding 2024-001 Unauthorized loan of Project funds. Type of finding: Significant deficiency in internal control. Condition and context: The Organization was owed $8,551 at December 31, 2024 for overpaying a related party. Criteria: The Organization’s regulatory agreement does not allow it to loan funds to other entities. Cause: The Organization has several transactions with its related party during the year and management inadvertently overpaid an invoice. Effect: The Organization loaned funds to a related party without approval from HUD. Questioned costs: Known questioned costs are $8,551. Recommendation: We recommend that the Organization updates its policy for related party transactions and limits them to only paying for transactions that have occurred. Views of Responsible Officials: Management agrees with this finding and the overpayment will be corrected. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
Show full finding ▾Hide full finding ▴Finding 2024-001 Unauthorized loan of Project funds. Type of finding: Significant deficiency in internal control. Condition and context: The Organization was owed $8,551 at December 31, 2024 for overpaying a related party. Criteria: The Organization’s regulatory agreement does not allow it to loan funds to other entities. Cause: The Organization has several transactions with its related party during the year and management inadvertently overpaid an invoice. Effect: The Organization loaned funds to a related party without approval from HUD. Questioned costs: Known questioned costs are $8,551. Recommendation: We recommend that the Organization updates its policy for related party transactions and limits them to only paying for transactions that have occurred. Views of Responsible Officials: Management agrees with this finding and the overpayment will be corrected. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
FAC accepted this audit on August 14, 2025 — management decision was due February 14, 2026.
Finding 2024-001 Unauthorized loan of Project funds. Type of finding: Significant deficiency in internal control. Condition and context: The Organization was owed $8,551 at December 31, 2024 for overpaying a related party. Criteria: The Organization’s regulatory agreement does not allow it to loan funds to other entities. Cause: The Organization has several transactions with its related party during the year and management inadvertently overpaid an invoice. Effect: The Organization loaned funds to a related party without approval from HUD. Questioned costs: Known questioned costs are $8,551. Recommendation: We recommend that the Organization updates its policy for related party transactions and limits them to only paying for transactions that have occurred. Views of Responsible Officials: Management agrees with this finding and the overpayment will be corrected. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
Show full finding ▾Hide full finding ▴Finding 2024-001 Unauthorized loan of Project funds. Type of finding: Significant deficiency in internal control. Condition and context: The Organization was owed $8,551 at December 31, 2024 for overpaying a related party. Criteria: The Organization’s regulatory agreement does not allow it to loan funds to other entities. Cause: The Organization has several transactions with its related party during the year and management inadvertently overpaid an invoice. Effect: The Organization loaned funds to a related party without approval from HUD. Questioned costs: Known questioned costs are $8,551. Recommendation: We recommend that the Organization updates its policy for related party transactions and limits them to only paying for transactions that have occurred. Views of Responsible Officials: Management agrees with this finding and the overpayment will be corrected. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
FAC accepted this audit on April 24, 2024 — management decision was due October 24, 2024.
Finding 2023-001 Unauthorized loan of Project funds. Type of finding: Significant deficiency in internal control. Condition and context: The Organization was owed $12,895 at December 31, 2023 for overpaying a related party.Criteria: The Organization’s regulatory agreement does not allow it to loan funds to other entities. Cause: The Organization has several transactions with its related party during the year and management inadvertently overpaid an invoice.Effect: The Organization loaned funds to a related party without approval from HUD.Questioned costs: Known questioned costs are $12,895. Recommendation: We recommend that the Organization updates its policy for related party transactions and limits them to only paying for transactions that have occurred.Views of Responsible Officials: Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
Show full finding ▾Hide full finding ▴Finding 2023-001 Unauthorized loan of Project funds. Type of finding: Significant deficiency in internal control. Condition and context: The Organization was owed $12,895 at December 31, 2023 for overpaying a related party.Criteria: The Organization’s regulatory agreement does not allow it to loan funds to other entities. Cause: The Organization has several transactions with its related party during the year and management inadvertently overpaid an invoice.Effect: The Organization loaned funds to a related party without approval from HUD.Questioned costs: Known questioned costs are $12,895. Recommendation: We recommend that the Organization updates its policy for related party transactions and limits them to only paying for transactions that have occurred.Views of Responsible Officials: Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
Finding 2023-001 Unauthorized loan of Project funds. Type of finding: Significant deficiency in internal control. Condition and context: The Organization was owed $12,895 at December 31, 2023 for overpaying a related party.Criteria: The Organization’s regulatory agreement does not allow it to loan funds to other entities. Cause: The Organization has several transactions with its related party during the year and management inadvertently overpaid an invoice.Effect: The Organization loaned funds to a related party without approval from HUD.Questioned costs: Known questioned costs are $12,895. Recommendation: We recommend that the Organization updates its policy for related party transactions and limits them to only paying for transactions that have occurred.Views of Responsible Officials: Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
Show full finding ▾Hide full finding ▴Finding 2023-001 Unauthorized loan of Project funds. Type of finding: Significant deficiency in internal control. Condition and context: The Organization was owed $12,895 at December 31, 2023 for overpaying a related party.Criteria: The Organization’s regulatory agreement does not allow it to loan funds to other entities. Cause: The Organization has several transactions with its related party during the year and management inadvertently overpaid an invoice.Effect: The Organization loaned funds to a related party without approval from HUD.Questioned costs: Known questioned costs are $12,895. Recommendation: We recommend that the Organization updates its policy for related party transactions and limits them to only paying for transactions that have occurred.Views of Responsible Officials: Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
FAC accepted this audit on April 25, 2023 — management decision was due October 25, 2023.
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
FAC accepted this audit on June 24, 2021 — management decision was due December 24, 2021.
FAC accepted this audit on May 3, 2020 — management decision was due November 3, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on April 3, 2018 — management decision was due October 3, 2018.
FAC accepted this audit on April 13, 2017 — management decision was due October 13, 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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