EIN: 161524084
UEI: LYDMJPQJL4T1
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Showing data from August 28, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 18, 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 September 18, 2026 (18 days from today).
What is a management decision? →Condition - The reserve for replacements account was underfunded by $58,800. Criteria - The regulatory agreement with HUD requires St. Clare Apartments Housing Development Fund Company, Inc. to deposit monthly deposits of $4,200 into the reserve for replacements account. Effect - The Company is not in compliance with regulatory agreement with HUD. Cause - St. Clare Apartments Housing Development Fund Company, Inc. did not have sufficient cash flow to make the required monthly deposits to the reserve for replacements. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat finding - This is a repeat of finding 2023-001 from the prior year. Recommendation - We recommend that St. Clare Apartments Housing Development Fund Company, Inc. make a deposit of $58,800 to the reserve for replacements account as soon as possible. Management’s Response - Management understands HUD’s reserve for replacements required deposit requirements and will deposit the $58,800 as soon as cash flow allows.
Show full finding ▾Hide full finding ▴Condition - The reserve for replacements account was underfunded by $58,800. Criteria - The regulatory agreement with HUD requires St. Clare Apartments Housing Development Fund Company, Inc. to deposit monthly deposits of $4,200 into the reserve for replacements account. Effect - The Company is not in compliance with regulatory agreement with HUD. Cause - St. Clare Apartments Housing Development Fund Company, Inc. did not have sufficient cash flow to make the required monthly deposits to the reserve for replacements. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat finding - This is a repeat of finding 2023-001 from the prior year. Recommendation - We recommend that St. Clare Apartments Housing Development Fund Company, Inc. make a deposit of $58,800 to the reserve for replacements account as soon as possible. Management’s Response - Management understands HUD’s reserve for replacements required deposit requirements and will deposit the $58,800 as soon as cash flow allows.
Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2024 - December 31, 2024 CAP prepared by: John Lutz jlutz@christopher-community.org Current Findings on the Schedule of Findings and Questioned Costs Finding 2024-002 Management understands HUD’s reserve for replacements required deposit requirements and will deposit the $58,800 as soon as cash flow allows.
2023-001
Condition - The Company did not submit audited submissions to REAC and the local field office within nine months after the end of the fiscal year. Criteria - In accordance with HUD’s Uniform Financial Reporting Standards (UFRS) rule and 24 CFR Part 5, Subpart H, companies are required to submit audited submissions to REAC and the local field office, no later than nine months after the end of the company’s fiscal year. Effect - The Company is not in compliance with financial reporting requirements. Cause - The Company did not submit an audited submission to REAC and the local field office because the audit was not complete by the due date. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat finding - This is a repeat of finding 2023-002 from the prior year. Recommendation - The Company should submit an audited submission to REAC and the local field office as soon as the audit is complete. Management’s Response - The Company will work to engage its auditors to perform the December 31, 2025 audit in March of 2026 and complete the audited submission within 90 days after the end of the fiscal year. The current year audited submission will be complete and filed upon completion of this audit.
Show full finding ▾Hide full finding ▴Condition - The Company did not submit audited submissions to REAC and the local field office within nine months after the end of the fiscal year. Criteria - In accordance with HUD’s Uniform Financial Reporting Standards (UFRS) rule and 24 CFR Part 5, Subpart H, companies are required to submit audited submissions to REAC and the local field office, no later than nine months after the end of the company’s fiscal year. Effect - The Company is not in compliance with financial reporting requirements. Cause - The Company did not submit an audited submission to REAC and the local field office because the audit was not complete by the due date. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat finding - This is a repeat of finding 2023-002 from the prior year. Recommendation - The Company should submit an audited submission to REAC and the local field office as soon as the audit is complete. Management’s Response - The Company will work to engage its auditors to perform the December 31, 2025 audit in March of 2026 and complete the audited submission within 90 days after the end of the fiscal year. The current year audited submission will be complete and filed upon completion of this audit.
Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2024 - December 31, 2024 CAP prepared by: John Lutz jlutz@christopher-community.org Current Findings on the Schedule of Findings and Questioned Costs Finding 2024-003 The Company will work to engage its auditors to perform the December 31, 2025 audit in March of 2026 and complete the audited submission within 90 days after the end of the fiscal year. The current year audited submission will be complete and filed upon completion of this audit.
2023-002
Condition - The Company did not file the Data Collection form by the due date. Criteria - The Data Collection form is required to be submitted within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period. It was due on September 30, 2025. Effect - The Company is not in compliance with the Uniform Guidance. Cause - The Company did not file the Data Collection form by the required due date as the audit was still in progress. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat finding - This is a repeat of finding 2023-003 from the prior year. Recommendation - The Company should file the Data Collection form as soon as the audit is complete. Management’s Response - The Company will work to engage its auditors to perform the December 31, 2025 audit in March of 2026 and complete the data collection form to the Federal Clearinghouse by the required due date. The current year data collection form will be completed and filed upon completion of this audit.
Show full finding ▾Hide full finding ▴Condition - The Company did not file the Data Collection form by the due date. Criteria - The Data Collection form is required to be submitted within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period. It was due on September 30, 2025. Effect - The Company is not in compliance with the Uniform Guidance. Cause - The Company did not file the Data Collection form by the required due date as the audit was still in progress. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat finding - This is a repeat of finding 2023-003 from the prior year. Recommendation - The Company should file the Data Collection form as soon as the audit is complete. Management’s Response - The Company will work to engage its auditors to perform the December 31, 2025 audit in March of 2026 and complete the data collection form to the Federal Clearinghouse by the required due date. The current year data collection form will be completed and filed upon completion of this audit.
Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2024 - December 31, 2024 CAP prepared by: John Lutz jlutz@christopher-community.org Current Findings on the Schedule of Findings and Questioned Costs Finding 2024-004 The Company will work to engage its auditors to perform the December 31, 2025 audit in March of 2026 and complete the data collection form to the Federal Clearinghouse by the required due date. The current year data collection form will be completed and filed upon completion of this audit.
2023-003
FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.
(2023-001) Reserve for Replacements Condition - The reserve for replacements account was underfunded by $8,400. Criteria - The regulatory agreement with HUD requires St. Clare Apartments Housing Development Fund Company, Inc. to deposit monthly deposits of $4,200 into the reserve for replacements account. Effect - The reserve for replacements account is underfunded by $8,400 at December 31, 2023. Cause - Due to the change in management agents, the monthly deposits to the reserve for replacements account did not occur in November and December 2023. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - We recommend that St. Clare Apartments Housing Development Fund Company, Inc. make a deposit of $8,400 to the reserve for replacements account as soon as possible. Management’s Response - Management understands HUD’s reserve for replacements required deposit requirements and will deposit the $8,400 by December 31, 2024.
Show full finding ▾Hide full finding ▴(2023-001) Reserve for Replacements Condition - The reserve for replacements account was underfunded by $8,400. Criteria - The regulatory agreement with HUD requires St. Clare Apartments Housing Development Fund Company, Inc. to deposit monthly deposits of $4,200 into the reserve for replacements account. Effect - The reserve for replacements account is underfunded by $8,400 at December 31, 2023. Cause - Due to the change in management agents, the monthly deposits to the reserve for replacements account did not occur in November and December 2023. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - We recommend that St. Clare Apartments Housing Development Fund Company, Inc. make a deposit of $8,400 to the reserve for replacements account as soon as possible. Management’s Response - Management understands HUD’s reserve for replacements required deposit requirements and will deposit the $8,400 by December 31, 2024.
Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2023 - December 31, 2023 CAP prepared by: Kyle Lyskawa klyskawa@christopher-community.org Finding 2023-001 Management understands HUD’s reserve for replacements required deposit requirements and will deposit the $8,400 by December 31, 2024.
(2023-002) Financial Reporting Condition - The Company did not submit audited submissions to REAC and the local field office within nine months after the end of the fiscal year. Criteria - In accordance with HUD’s Uniform Financial Reporting Standards (UFRS) rule and 24 CFR Part 5, Subpart H, companies are required to submit audited submissions to REAC and the local field office, no later than nine months after the end of the company’s fiscal year. Effect - The Company is not in compliance with financial reporting requirements. Cause - The Company did not submit an audited submission to REAC and the local field office because the audit was not complete by the due date. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Company should submit an audited submission to REAC and the local field office as soon as the audit is complete. Management’s Response - The Company will work to engage its auditors to perform the December 31, 2024 audit in March of 2025 and complete the audited submission within 90 days after the end of the fiscal year. The current year audited submission will be complete and filed upon completion of this audit.
Show full finding ▾Hide full finding ▴(2023-002) Financial Reporting Condition - The Company did not submit audited submissions to REAC and the local field office within nine months after the end of the fiscal year. Criteria - In accordance with HUD’s Uniform Financial Reporting Standards (UFRS) rule and 24 CFR Part 5, Subpart H, companies are required to submit audited submissions to REAC and the local field office, no later than nine months after the end of the company’s fiscal year. Effect - The Company is not in compliance with financial reporting requirements. Cause - The Company did not submit an audited submission to REAC and the local field office because the audit was not complete by the due date. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Company should submit an audited submission to REAC and the local field office as soon as the audit is complete. Management’s Response - The Company will work to engage its auditors to perform the December 31, 2024 audit in March of 2025 and complete the audited submission within 90 days after the end of the fiscal year. The current year audited submission will be complete and filed upon completion of this audit.
Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2023 - December 31, 2023 CAP prepared by: Kyle Lyskawa klyskawa@christopher-community.org Finding 2023-002 The Company will work to engage its auditors to perform the December 31, 2024 audit in March of 2025 and complete the audited submission within 90 days after the end of the fiscal year. The current year audited submission will be complete and filed upon completion of this audit.
(2023-003) Data Collection Form Condition - The Company did not file the Data Collection form by the due date. Criteria - The Data Collection form is required to be submitted within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period. It was due on September 30, 2024. Effect - The Company is not in compliance with the Uniform Guidance. Cause - The Company did not file the Data Collection form by the required due date as the audit was still in progress. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Company should file the Data Collection form as soon as the audit is complete. Management’s Response - The Company will work to engage its auditors to perform the December 31, 2024 audit in March of 2025 and complete the data collection form to the Federal Clearinghouse by the required due date. The current year data collection form will be completed and filed upon completion of this audit.
Show full finding ▾Hide full finding ▴(2023-003) Data Collection Form Condition - The Company did not file the Data Collection form by the due date. Criteria - The Data Collection form is required to be submitted within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period. It was due on September 30, 2024. Effect - The Company is not in compliance with the Uniform Guidance. Cause - The Company did not file the Data Collection form by the required due date as the audit was still in progress. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Company should file the Data Collection form as soon as the audit is complete. Management’s Response - The Company will work to engage its auditors to perform the December 31, 2024 audit in March of 2025 and complete the data collection form to the Federal Clearinghouse by the required due date. The current year data collection form will be completed and filed upon completion of this audit.
Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2023 - December 31, 2023 CAP prepared by: Kyle Lyskawa klyskawa@christopher-community.org Finding 2023-003 The Company will work to engage its auditors to perform the December 31, 2024 audit in March of 2025 and complete the data collection form to the Federal Clearinghouse by the required due date. The current year data collection form will be completed and filed upon completion of this audit.
FAC accepted this audit on April 4, 2023 — management decision was due October 4, 2023.
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on March 15, 2021 — management decision was due September 15, 2021.
FAC accepted this audit on March 31, 2020 — management decision was due October 1, 2020.
FAC accepted this audit on April 7, 2019 — management decision was due October 7, 2019.
FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
FAC accepted this audit on March 7, 2017 — management decision was due September 7, 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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