EIN: 161754294
UEI: NZAUC6DVENB1
Audited by: Patterson & Associates, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 24, 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 December 24, 2026 (115 days from today).
What is a management decision? →For the year ended December 31, 2025, the Organization requested and withdrew $13,006 from the Replacement Reserves account. Only $10,950 of this request was approved by HUD. Criteria: Per the regulatory agreement with HUD, the Organization may only withdraw amounts approved by HUD. Effect: Excess funds of $2,056 were withdrawn from the Replacement Reserves account. Cause: The Organization inadvertently withdrew the requested amount ($13,006) rather than the HUD approved amount ($10,950).Recommendation: The Organization should deposit these monies to Replacement Reserves as quickly as possible. Views of responsible officials and planned corrective actions – The Organization agrees with this finding. Please refer to the corrective action plan on page 35.
Show full finding ▾Hide full finding ▴Statement of Condition: For the year ended December 31, 2025, the Organization requested and withdrew $13,006 from the Replacement Reserves account. Only $10,950 of this request was approved by HUD. Criteria: Per the regulatory agreement with HUD, the Organization may only withdraw amounts approved by HUD. Effect: Excess funds of $2,056 were withdrawn from the Replacement Reserves account. Cause: The Organization inadvertently withdrew the requested amount ($13,006) rather than the HUD approved amount ($10,950).Recommendation: The Organization should deposit these monies to Replacement Reserves as quickly as possible. Views of responsible officials and planned corrective actions – The Organization agrees with this finding. Please refer to the corrective action plan on page 35.
The Organization agrees with the finding. The amount owed, $2,056, was repaid to Replacement Reserves in February, 2026.
FAC accepted this audit on May 27, 2025 — management decision was due November 27, 2025.
FAC accepted this audit on June 5, 2024 — management decision was due December 5, 2024.
FAC accepted this audit on May 14, 2023 — management decision was due November 14, 2023.
FAC accepted this audit on July 12, 2022 — management decision was due January 12, 2023.
FAC accepted this audit on July 15, 2021 — management decision was due January 15, 2022.
FAC accepted this audit on August 9, 2020 — management decision was due February 9, 2021.
FAC accepted this audit on May 23, 2019 — management decision was due November 23, 2019.
FAC accepted this audit on June 13, 2018 — management decision was due December 13, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 23, 2017 — management decision was due January 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.
Browse other Single Audit organizations in North Carolina →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
