EIN: 205075911
UEI: KPWNPDJLJ644
Audited by: Deming, Malone, Livesay, & Ostroff
Oversight agency: 14 [Department of Housing and Urban Development]
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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 April 22, 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 October 22, 2025 (324 days ago).
What is a management decision? →FAC accepted this audit on April 15, 2024 — management decision was due October 15, 2024.
FAC accepted this audit on April 6, 2023 — management decision was due October 6, 2023.
FAC accepted this audit on April 25, 2022 — management decision was due October 25, 2022.
FAC accepted this audit on April 4, 2021 — management decision was due October 4, 2021.
During the year, funds of $327 were withdrawn from the Reserve for Replacements account for which approval had not been received. Cause of Condition: The Corporation?s internal controls over the review of the activity of the bank statement failed to identify the duplicate withdrawal of an approved HUD-9250. Effect of Condition: Excess funds of $327 were withdrawn for which approval had not been received. Recommendation: The Organization should review and consider its process over the Reserve for Replacement to ensure that all withdrawals have the proper approval. The excess funds withdrawn should be returned as soon as possible. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan and the funds were returned on March 1, 2021 making the Reserve for Replacements account whole.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding No. 2020-001: CFDA 14.181- Section 811 Capital Advance and Section 811 Project Rental Assistance Criteria: The Organization must have approval before withdrawing funds from the Reserve for Replacements account. Statement of Condition: During the year, funds of $327 were withdrawn from the Reserve for Replacements account for which approval had not been received. Cause of Condition: The Corporation?s internal controls over the review of the activity of the bank statement failed to identify the duplicate withdrawal of an approved HUD-9250. Effect of Condition: Excess funds of $327 were withdrawn for which approval had not been received. Recommendation: The Organization should review and consider its process over the Reserve for Replacement to ensure that all withdrawals have the proper approval. The excess funds withdrawn should be returned as soon as possible. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan and the funds were returned on March 1, 2021 making the Reserve for Replacements account whole.
Department of Housing and Urban Development Cedar Lake ? Keeling, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of the independent public accounting firm: Deming, Malone, Livesay & Ostroff, PSC, 9300 Shelbyville Road, Suite 1100, Louisville, Kentucky 40222. Audit period: January 01, 2020 through December 31, 2020. The findings from the December 31, 2020 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings ? Federal Awards Finding 2020-001: CFDA 14.181 - Section 811 Capital Advance and Section 811 Project Rental Assistance Recommendation: The Organization should review and consider its process over the Reserve for Replacement to ensure that all withdrawals have the proper approval. The excess funds withdrawn should be returned as soon as possible. Action Taken: Management understands and accepts the recommendations. Procedures will be established to ensure that these recommendations have been adopted and followed. The excess funds withdrawn were returned on March 1, 2021 making the Reserve for Replacements account whole. If there are questions regarding this plan, please call Marge Waugh at 502-495-4948.
FAC accepted this audit on April 9, 2020 — management decision was due October 9, 2020.
FAC accepted this audit on April 3, 2019 — management decision was due October 3, 2019.
FAC accepted this audit on April 3, 2018 — management decision was due October 3, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on October 17, 2017 — management decision was due April 17, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on October 6, 2016 — management decision was due April 6, 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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