EIN: 205007756
UEI: C4QSAEVMDCR7
Audited by: Kittell, Branagan & Sargent
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 2, 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 February 2, 2027 (140 days from today).
What is a management decision? →FAC accepted this audit on September 23, 2025 — management decision was due March 23, 2026.
FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
Enhanced Living, Inc. was required to deposit $31,724 during 2021. Enhanced Living, Inc. did not make the required monthly deposits from May-August. The account was underfunded $10,575 as of December 31, 2021. Cause: Enhanced Living, Inc. had an automatic transfer setup to make the required monthly deposits that expired resulting in four missed monthly deposits. While they did have sufficient funds in their operating account to fund the required operation and maintenance account, the account was not funded properly until 2022. Effect: The operation and maintenance reserve account was not adequately funded at December 31, 2021 in accordance with the USDA Loan agreement. Questioned Costs: $0 Context: Upon discovery of the underfunding, Enhanced Living, Inc., funded the accounts in accordance with the loan agreement. Recommendation: We recommend that the loan account requirements be reviewed regularly and that accounts be reconciled on a monthly basis to help detect underfunding the account and verify that any withdrawals are authorized. Management Response: Enhanced Living, Inc. is now aware of the requirements and has corrected the deficiency.
Show full finding ▾Hide full finding ▴Criteria: Borrowers shall fund an operation and maintenance reserve account in accordance with the loan resolution as long as the authorized indebtedness to USDA is outstanding. Condition: Enhanced Living, Inc. was required to deposit $31,724 during 2021. Enhanced Living, Inc. did not make the required monthly deposits from May-August. The account was underfunded $10,575 as of December 31, 2021. Cause: Enhanced Living, Inc. had an automatic transfer setup to make the required monthly deposits that expired resulting in four missed monthly deposits. While they did have sufficient funds in their operating account to fund the required operation and maintenance account, the account was not funded properly until 2022. Effect: The operation and maintenance reserve account was not adequately funded at December 31, 2021 in accordance with the USDA Loan agreement. Questioned Costs: $0 Context: Upon discovery of the underfunding, Enhanced Living, Inc., funded the accounts in accordance with the loan agreement. Recommendation: We recommend that the loan account requirements be reviewed regularly and that accounts be reconciled on a monthly basis to help detect underfunding the account and verify that any withdrawals are authorized. Management Response: Enhanced Living, Inc. is now aware of the requirements and has corrected the deficiency.
Recommendation: Enhanced Living, Inc. should put procedures in place to reconcile the required accounts on a monthly basis to determine that required deposits are made. Action Taken: Enhanced Living, Inc. deposited $10,575 in January 2022 to fully fund the account.
FAC accepted this audit on June 30, 2021 — management decision was due December 30, 2021.
FAC accepted this audit on August 24, 2020 — management decision was due February 24, 2021.
Enhanced Living, Inc. did not have a debt service account or operation and maintenance account set up as of December 31, 2019. Cause: Enhanced Living, Inc. was not aware that they were required to segregate these funds until 2020. While they did have sufficient funds in their operating account to fund both the debt service and the required operation and maintenance accounts, they did not set them up until 2020. Effect: The debt service account and reserve account was not adequately set up at December 31, 2019 in accordance with the USDA Loan agreement. Questioned Costs: $0 Context: Upon discovery of the underfunding, Enhanced Living, Inc., set up the required accounts and funded them in accordance with the loan agreement. Recommendation: We recommend that the loan account requirements be reviewed regularly and that accounts be reconciled on a monthly basis to help detect underfunding the account and verify that any withdrawals are authorized. Management Response: Enhanced Living, Inc. is now aware of the requirements and has corrected the deficiency.
Show full finding ▾Hide full finding ▴2019-001 Community Facilities Loans ? CFDA #10.780 Year ended December 31, 2019 Criteria: Borrowers shall establish accounts in accordance with the loan resolution as long as the authorized indebtedness to USDA is outstanding. Accounts include a debt service account and reserve account. Condition: Enhanced Living, Inc. did not have a debt service account or operation and maintenance account set up as of December 31, 2019. Cause: Enhanced Living, Inc. was not aware that they were required to segregate these funds until 2020. While they did have sufficient funds in their operating account to fund both the debt service and the required operation and maintenance accounts, they did not set them up until 2020. Effect: The debt service account and reserve account was not adequately set up at December 31, 2019 in accordance with the USDA Loan agreement. Questioned Costs: $0 Context: Upon discovery of the underfunding, Enhanced Living, Inc., set up the required accounts and funded them in accordance with the loan agreement. Recommendation: We recommend that the loan account requirements be reviewed regularly and that accounts be reconciled on a monthly basis to help detect underfunding the account and verify that any withdrawals are authorized. Management Response: Enhanced Living, Inc. is now aware of the requirements and has corrected the deficiency.
2019-001 Non-Compliance with Special Provisions Recommendation: Enhanced Living, Inc. should put procedures in place to review the loan agreement and to reconcile the required accounts on a monthly basis to determine that required deposits are made and verify that withdrawals are authorized. Action Taken: Enhanced Living, Inc. is now aware of the requirements, has set up the accounts and made deposits to fully fund them.
FAC accepted this audit on February 27, 2020 — management decision was due August 27, 2020.
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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