EIN: 200214143
UEI: MC64LDFG2716
Audited by: JOHNSON, PERRY, ROUSSEL & CUTHBERT, 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 August 21, 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 21, 2026 (190 days ago).
What is a management decision? →FAC accepted this audit on June 30, 2026 — management decision was due December 30, 2026.
FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
The Project did not make all monthly deposits to the Project’s Reserve for Replacement account. Cause: The Project did not have cash flow available to make the monthly Reserve for Replacement deposits. Effect: The Project is behind on deposits to its Reserve for Replacement account in the amount of $800 as of June 30, 2024. Questioned Costs: None Other Information: One of twelve monthly deposits were not made. This was a repeat finding. Recommendation: The Management Agent should closely monitor cash flow to ensure sufficient funds are maintained to meet the Reserve for Replacement requirements. Response: Management agrees with the finding and deposited the delinquent Reserve for Replacement deposits in the amount of $800 on July 10, 2024.
Show full finding ▾Hide full finding ▴Criteria: The Project is required to make monthly deposits of $800 into the Project’s Reserve for Replacement account. Condition: The Project did not make all monthly deposits to the Project’s Reserve for Replacement account. Cause: The Project did not have cash flow available to make the monthly Reserve for Replacement deposits. Effect: The Project is behind on deposits to its Reserve for Replacement account in the amount of $800 as of June 30, 2024. Questioned Costs: None Other Information: One of twelve monthly deposits were not made. This was a repeat finding. Recommendation: The Management Agent should closely monitor cash flow to ensure sufficient funds are maintained to meet the Reserve for Replacement requirements. Response: Management agrees with the finding and deposited the delinquent Reserve for Replacement deposits in the amount of $800 on July 10, 2024.
Management made the delinquent required deposit of $800 on July 24, 2024.
2022-001, 2023-001
FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
The Project did not make all monthly deposits to the Project’s Reserve for Replacement account. Cause: The Project did not have cash flow available to make the monthly Reserve for Replacement deposits. Effect: The Project is behind on deposits to its Reserve for Replacement account in the amount of $1,600 as of June 30, 2023. Questioned Costs: None Other Information: Two of twelve monthly deposits were not made. This was a repeat finding. Recommendation: The Management Agent should closely monitor cash flow to ensure sufficient funds are maintained to meet the Reserve for Replacement requirements. Response: Management agrees with the finding and deposited the delinquent Reserve for Replacement deposits in the amount of $1,600 on July 10, 2023.
Show full finding ▾Hide full finding ▴Criteria: The Project is required to make monthly deposits of $800 into the Project’s Reserve for Replacement account. Condition: The Project did not make all monthly deposits to the Project’s Reserve for Replacement account. Cause: The Project did not have cash flow available to make the monthly Reserve for Replacement deposits. Effect: The Project is behind on deposits to its Reserve for Replacement account in the amount of $1,600 as of June 30, 2023. Questioned Costs: None Other Information: Two of twelve monthly deposits were not made. This was a repeat finding. Recommendation: The Management Agent should closely monitor cash flow to ensure sufficient funds are maintained to meet the Reserve for Replacement requirements. Response: Management agrees with the finding and deposited the delinquent Reserve for Replacement deposits in the amount of $1,600 on July 10, 2023.
Management made the delinquent required deposit of $1,600 on July 10, 2023.
2022-001
FAC accepted this audit on October 6, 2022 — management decision was due April 6, 2023.
The Project did not make any monthly deposits to the Project?s Reserve for Replacement account. Cause: The Project did not have cash flow available to make the monthly Reserve for Replacement deposits due to HAP payments not received timely. Effect: The Project is behind on deposits to its Reserve for Replacement account in the amount of $9,600 as of June 30, 2022. Questioned Costs: N/A Other Information: Twelve of twelve monthly deposits were not made. This was not a repeat finding. Recommendation: The Management Agent should closely monitor cash flow to ensure sufficient funds are maintained to meet the Reserve for Replacement requirements. Response: Management agrees with the finding and deposited the delinquent Reserve for Replacement deposits in the amount of $9,600 on September 20, 2022.
Show full finding ▾Hide full finding ▴2022-001 HUD Section 811 Capital Advance #14.181 Criteria: The Project is required to make monthly deposits of $800 into the Project?s Reserve for Replacement account. Condition: The Project did not make any monthly deposits to the Project?s Reserve for Replacement account. Cause: The Project did not have cash flow available to make the monthly Reserve for Replacement deposits due to HAP payments not received timely. Effect: The Project is behind on deposits to its Reserve for Replacement account in the amount of $9,600 as of June 30, 2022. Questioned Costs: N/A Other Information: Twelve of twelve monthly deposits were not made. This was not a repeat finding. Recommendation: The Management Agent should closely monitor cash flow to ensure sufficient funds are maintained to meet the Reserve for Replacement requirements. Response: Management agrees with the finding and deposited the delinquent Reserve for Replacement deposits in the amount of $9,600 on September 20, 2022.
A. Comments on Findings and Recommendations 2022-001 Management agrees that the Project did not the make the monthly Reserve for Replacement deposits in the amount of $9,600. B. Actions Taken or Planned 2022-001 Management made the delinquent required deposit of $9,600 on September 20, 2022. C. Status of Corrective Actions on Prior Findings N/A D. Anticipated Completion Date 2022-001 September 20, 2022. 2022-002 July 31, 2022. E. Contact Person Veronica Glover 2924 Knight ST #326 Shreveport, LA 71105 318-865-1422
The Project did not receive and deposit its monthly HAP payments from November 2021 to June 2022 in a timely manner. Cause: There was a change in personnel submitting the HAP requests and did not meet the required compliance rate. Effect: The Project was not able to meet its cash flow needs timely. Questioned Costs: N/A Other Information: Eight of twelve HAP payments were not received timely. This was not a repeat finding. Recommendation: The Management Agent should closely monitor the compliance over HAP requests to ensure that the HAP deposits are received timely. Response: Management agrees with the finding and corrected the compliance issue and received the delinquent HAP funds in July 2022.
Show full finding ▾Hide full finding ▴2022-002 HUD Section 811 Capital Advance #14.181 Criteria: Rent and HAP payments are to be deposited monthly into the operating account. Condition: The Project did not receive and deposit its monthly HAP payments from November 2021 to June 2022 in a timely manner. Cause: There was a change in personnel submitting the HAP requests and did not meet the required compliance rate. Effect: The Project was not able to meet its cash flow needs timely. Questioned Costs: N/A Other Information: Eight of twelve HAP payments were not received timely. This was not a repeat finding. Recommendation: The Management Agent should closely monitor the compliance over HAP requests to ensure that the HAP deposits are received timely. Response: Management agrees with the finding and corrected the compliance issue and received the delinquent HAP funds in July 2022.
A. Comments on Findings and Recommendations 2022-002 Management agrees that the Project did not receive and deposit its monthly HAP payments from November 2021 to June 2022 in a timely manner. B. Actions Taken or Planned 2022-002 Management corrected the compliance issues and received the delinquent HAP funds in July 2022. C. Status of Corrective Actions on Prior Findings N/A D. Anticipated Completion Date 2022-001 September 20, 2022. 2022-002 July 31, 2022. E. Contact Person Veronica Glover 2924 Knight ST #326 Shreveport, LA 71105 318-865-1422
FAC accepted this audit on December 20, 2021 — management decision was due June 20, 2022.
FAC accepted this audit on September 24, 2020 — management decision was due March 24, 2021.
FAC accepted this audit on September 10, 2019 — management decision was due March 10, 2020.
FAC accepted this audit on October 29, 2018 — management decision was due April 29, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
GSA_MIGRATION
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GSA_MIGRATION
2017-005
FAC accepted this audit on December 4, 2017 — management decision was due June 4, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
GSA_MIGRATION
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GSA_MIGRATION
2016-005
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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