EIN: 161028913
UEI: W8KJMFJA9DJ4
Audited by: EFPR GROUP CPA'S, PLLC
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 January 16, 2024. 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 July 16, 2024 (785 days ago).
What is a management decision? →FAC accepted this audit on January 25, 2023 — management decision was due July 25, 2023.
FAC accepted this audit on January 20, 2022 — management decision was due July 20, 2022.
Criteria - HUD?s Uniform Financial Reporting Standards (UFRS) Rule (24 CFR ?5.801) requires Authorities to submit annual financial data to HUD. Specifically, UFRS requires that the financial data is: 1) prepared in accordance with Generally Accepted Accounting Principles (GAAP) as further defined by HUD in supplementary guidance; 2) submitted electronically to HUD through the internet; and 3) submitted in such form and substance as prescribed by HUD. As a separate funding source, the CARES Act supplemental funding (Assistance Listing No. 14.850) must be reported separately on the Financial Data Schedule (FDS). Condition - Prior to audit, the Authority did not report any revenue or expenses related to the CARES act for the year ended June 30, 2021 in a separate column in the FDS. Cause - The Authority combined revenue and expenses in the same general ledger account creating a zero net effect. Effect - Total revenue and total expenses were understated by $40,196 on the schedule of expenditures of federal awards. Questioned Costs - None identified. Recommendation - We recommend the Authority review all compliance requirements and HUD notifications for all new funding sources, specifically, PIH Notice 2020-07 and 2020-24 related to proper reporting of the supplemental CARES Act funds. Management?s Response - (a) Comments on the finding and recommendation: The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken: The Authority also agrees with the recommendation and will review all compliance requirements and HUD notifications for all new funding sources.
Show full finding ▾Hide full finding ▴Criteria - HUD?s Uniform Financial Reporting Standards (UFRS) Rule (24 CFR ?5.801) requires Authorities to submit annual financial data to HUD. Specifically, UFRS requires that the financial data is: 1) prepared in accordance with Generally Accepted Accounting Principles (GAAP) as further defined by HUD in supplementary guidance; 2) submitted electronically to HUD through the internet; and 3) submitted in such form and substance as prescribed by HUD. As a separate funding source, the CARES Act supplemental funding (Assistance Listing No. 14.850) must be reported separately on the Financial Data Schedule (FDS). Condition - Prior to audit, the Authority did not report any revenue or expenses related to the CARES act for the year ended June 30, 2021 in a separate column in the FDS. Cause - The Authority combined revenue and expenses in the same general ledger account creating a zero net effect. Effect - Total revenue and total expenses were understated by $40,196 on the schedule of expenditures of federal awards. Questioned Costs - None identified. Recommendation - We recommend the Authority review all compliance requirements and HUD notifications for all new funding sources, specifically, PIH Notice 2020-07 and 2020-24 related to proper reporting of the supplemental CARES Act funds. Management?s Response - (a) Comments on the finding and recommendation: The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken: The Authority also agrees with the recommendation and will review all compliance requirements and HUD notifications for all new funding sources.
Name of Auditee: Kenmore Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2021 CAP Prepared by: Stephen Stone, Executive Director Phone: (716) 874-6000 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2021-001 (a) Comments on the finding and recommendation: The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken: The Authority also agrees with the recommendation and will review all compliance requirements and HUD notifications for all new funding sources.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
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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