EIN: 202261271
UEI: GSA_MIGRATION
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 6, 2022. 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 March 6, 2023 (1277 days ago).
What is a management decision? →FAC accepted this audit on May 3, 2021 — management decision was due November 3, 2021.
Surplus cash was generated in 2019, but the residual funds were not deposited within 90 days of year end. Questioned Costs: None Context: Residual receipts account was property funded in 2020, however, deposits were not made within 90 days of year end. Effect: The Organization could have spent restricted funds without appropriate approval from HUD, in violation of the terms of the capital advance. Repeat Finding: The finding is a repeat of a finding in the prior year. Prior year finding number was 2019-001. Cause: Management did not establish a system to monitor the residual receipts for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 90 days of year-end. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See management-provided corrective action plan.
Show full finding ▾Hide full finding ▴2020 ? 002 Residual Receipts Criteria: Residual receipts should be deposited within 90 days of year-end. Condition: Surplus cash was generated in 2019, but the residual funds were not deposited within 90 days of year end. Questioned Costs: None Context: Residual receipts account was property funded in 2020, however, deposits were not made within 90 days of year end. Effect: The Organization could have spent restricted funds without appropriate approval from HUD, in violation of the terms of the capital advance. Repeat Finding: The finding is a repeat of a finding in the prior year. Prior year finding number was 2019-001. Cause: Management did not establish a system to monitor the residual receipts for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 90 days of year-end. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See management-provided corrective action plan.
Residual Receipts Supportive Housing for the Elderly Section 202 and Supportive Housing for the Elderly Section 2020 Project Rental Assistance ? CFDA No. 14.167 Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Organization will deposit the required amount from the operating account to the residual receipts account before 3/31/2021. For 2020, there was a deficiency in surplus cash, so the deposit will be $0. Name(s) of the contact person(s) responsible for corrective action: Danette Klemens, Executive Director Planned completion date for corrective action plan: 3/31/2021
2019-001
FAC accepted this audit on August 25, 2020 — management decision was due February 25, 2021.
The required funds were not deposited into the residual receipts account in a timely manner in 2019. Questioned Costs: None Context: The amount that was required to be deposited in 2019 related to 2018 was $23,830. The deposits were made in December 2019. Effect: The Organization could have spent restricted funds without appropriate approval from HUD, in violation of the terms of the capital advance. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-001. Cause: Management did not establish a system to monitor the residual receipts for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 90 days of year-end. Views of responsible officials and planned corrective actions: Organization agrees with finding. Refer to corrective action for further response.
Show full finding ▾Hide full finding ▴2019 ? 001 Residual Receipts Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly CFDA Number: 14.157 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matter Criteria: HUD requires residual receipts deposits within 90 days of year-end. Condition: The required funds were not deposited into the residual receipts account in a timely manner in 2019. Questioned Costs: None Context: The amount that was required to be deposited in 2019 related to 2018 was $23,830. The deposits were made in December 2019. Effect: The Organization could have spent restricted funds without appropriate approval from HUD, in violation of the terms of the capital advance. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-001. Cause: Management did not establish a system to monitor the residual receipts for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 90 days of year-end. Views of responsible officials and planned corrective actions: Organization agrees with finding. Refer to corrective action for further response.
Residual Receipts Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Director will be responsible for ensuring the amount for the residual receipts is transferred into the residual reserve account annually. Name(s) of the contact person(s) responsible for corrective action: Danette Klemens, Executive Director Planned completion date for corrective action plan: February 2020
2018-001
The Organization missed two (2) of the twelve (12) required payments during the year. Questioned Costs: None Context: The Organization made the 2019 required payments in July 2020. Effect: The Organization is out of compliance with federal requirements. Repeat Finding: No Cause: Management did not establish a system to monitor the reserve for replacement account for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization improve the monthly reconciliation process in order to ensure deposits are made in the appropriate month. Views of responsible officials and planned corrective actions: Organization agrees with finding. Refer to corrective action for further response.
Show full finding ▾Hide full finding ▴2019 ? 002 Reserve for Replacement Deposits Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly CFDA Number: 14.157 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matter Criteria: HUD requires monthly deposits of $909 into the reserve for replacement reserve account. Condition: The Organization missed two (2) of the twelve (12) required payments during the year. Questioned Costs: None Context: The Organization made the 2019 required payments in July 2020. Effect: The Organization is out of compliance with federal requirements. Repeat Finding: No Cause: Management did not establish a system to monitor the reserve for replacement account for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization improve the monthly reconciliation process in order to ensure deposits are made in the appropriate month. Views of responsible officials and planned corrective actions: Organization agrees with finding. Refer to corrective action for further response.
Reserve for Replacement Deposits Recommendation: We recommend the Organization improve the monthly reconciliation process in order to ensure timely deposits of reserves Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We have a process in place at this time utilizing a spreadsheet for verifying deposits are made timely. Name(s) of the contact person(s) responsible for corrective action: Danette Klemens, Executive Director Planned completion date for corrective action plan: June 2020
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on May 2, 2019 — management decision was due November 2, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 19, 2017 — management decision was due April 19, 2018.
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