EIN: 204062662
UEI: K268JPBWNBL6
Audited by: McGill, Power, Bell & Associates, 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 August 8, 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 8, 2026 (207 days ago).
What is a management decision? →FAC accepted this audit on July 23, 2024 — management decision was due January 23, 2025.
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
The Project did not remit residual receipts balances in excess of $250 per unit to HUD by the Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The fund must be remitted to HUD upon “termination” of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴– Supportive Housing for Disabled Persons ALN #14.181 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD by the Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The fund must be remitted to HUD upon “termination” of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Corrective Action Plan.
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The funds must be remitted to HUD upon "termination" of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Project's Corrective Action Plan. B.Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Director of Accounting and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
FAC accepted this audit on July 28, 2021 — management decision was due January 28, 2022.
FAC accepted this audit on November 24, 2020 — management decision was due May 24, 2021.
FAC accepted this audit on July 23, 2019 — management decision was due January 23, 2020.
FAC accepted this audit on July 26, 2018 — management decision was due January 26, 2019.
FAC accepted this audit on September 26, 2017 — management decision was due March 26, 2018.
FAC accepted this audit on September 15, 2016 — management decision was due March 15, 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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