EIN: 161658105
UEI: C1C5AKJGXEQ8
Audited by: Baker Tilly US, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 1, 2026 (31 days from today).
What is a management decision? →Finding 2025-001: Reserve for Replacement Required Monthly Deposits (Significant Deficiency) Federal Program: Supportive Housing for Persons with Disabilities: Section 811 Capital Advance Project Rental Assistance Contract Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Federal Award Number: 033-HD077 Federal Award Year: June 30, 2025 Compliance Requirement: Special Tests and Provisions Criteria: The Corporation is required to make monthly deposits of $336 into the reserve for replacement account. Condition and Context: The Corporation was delinquent by one month in making the deposits for July 2024 and March 2025. Questioned Costs: There are no questioned costs associated with this finding. Cause: The Corporation set up monthly deposits to occur automatically within the banking system. However, the automatic deposits were not set up properly, resulting in the condition noted. Effect or Potential Effect: No aggregate effect. Recommendations: Management should implement internal controls to ensure timely required monthly deposits. Automatic deposits should be set up within the banking system to recur indefinitely. Management’s Response: The Corporation will implement internal controls to ensure timely deposits. Automatic deposits are set up within the banking system to recur indefinitely.
Show full finding ▾Hide full finding ▴Finding 2025-001: Reserve for Replacement Required Monthly Deposits (Significant Deficiency) Federal Program: Supportive Housing for Persons with Disabilities: Section 811 Capital Advance Project Rental Assistance Contract Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Federal Award Number: 033-HD077 Federal Award Year: June 30, 2025 Compliance Requirement: Special Tests and Provisions Criteria: The Corporation is required to make monthly deposits of $336 into the reserve for replacement account. Condition and Context: The Corporation was delinquent by one month in making the deposits for July 2024 and March 2025. Questioned Costs: There are no questioned costs associated with this finding. Cause: The Corporation set up monthly deposits to occur automatically within the banking system. However, the automatic deposits were not set up properly, resulting in the condition noted. Effect or Potential Effect: No aggregate effect. Recommendations: Management should implement internal controls to ensure timely required monthly deposits. Automatic deposits should be set up within the banking system to recur indefinitely. Management’s Response: The Corporation will implement internal controls to ensure timely deposits. Automatic deposits are set up within the banking system to recur indefinitely.
The Corporation experienced a change in fiscal operations, oversight and management during the year ended June 30, 2025, which had not yet taken place in July 2024. As soon as the new Assistant Director of Finance for the Corporation became aware of the delay in payment of the required July deposit, she instituted an automatic bank transfer to ensure compliance with the requirement moving forward. Unfortunately, the Corporation’s AR Accountant who created the actual automatic bank transfer with the bank left her position in December 2024 and did not inform the Assistant Director that she had entered an end date for the automatic transfer with the bank. Upon review of the March 2025 bank statement in April 2025, it was discovered that the March transfer had not been made. Once again, when the Assistant Director became aware of the delay in the payment of the required March deposit, she personally created an automatic bank transfer with the bank for an indefinite period of time. In addition, bank transfers are now monitored on a monthly basis to ensure all requirements are being met. The fast action to remedy the deficiency demonstrates management’s desire and ability to understand HUD requirements and quickly address and, if necessary, correct any deficiencies in operations.
2024-002
FAC accepted this audit on December 14, 2024 — management decision was due June 14, 2025.
The accounts payable balance did not agree to the accounts payable subledger by a diffrence of $34,422. Addtionally based on testing accounts payable were overstated by $18,972. Internal controls should be in place to accurataley record and track accounts payable. because of the failure to not adequately maintain accounts payable corresponding expenses were not preoeplry recorded.
Show full finding ▾Hide full finding ▴Condition: The accounts payable balance did not agree to the accounts payable subledger by a diffrence of $34,422. Addtionally based on testing accounts payable were overstated by $18,972. Internal controls should be in place to accurataley record and track accounts payable. because of the failure to not adequately maintain accounts payable corresponding expenses were not preoeplry recorded.
The Organization agrees with the findings and recommendation procedures have been implemented.
FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
FAC accepted this audit on October 27, 2022 — management decision was due April 27, 2023.
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
FAC accepted this audit on November 1, 2020 — management decision was due May 1, 2021.
FAC accepted this audit on October 1, 2019 — management decision was due April 1, 2020.
FAC accepted this audit on October 4, 2018 — management decision was due April 4, 2019.
FAC accepted this audit on November 5, 2017 — management decision was due May 5, 2018.
FAC accepted this audit on October 2, 2016 — management decision was due April 2, 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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