EIN: 205091342
UEI: KJSYBF7KF8F9
Audited by: Hayes & Associates, LLC
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 March 31, 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 October 1, 2026 (16 days from today).
What is a management decision? →FAC accepted this audit on March 21, 2025 — management decision was due September 21, 2025.
FAC accepted this audit on April 3, 2024 — management decision was due October 3, 2024.
FAC accepted this audit on February 23, 2023 — management decision was due August 23, 2023.
FAC accepted this audit on February 16, 2022 — management decision was due August 16, 2022.
FAC accepted this audit on March 10, 2021 — management decision was due September 10, 2021.
A key element of financial reporting is the ability of management to select and apply the appropriate accounting principles to prepare financial statements in accordance with accounting principles generally accepted in the United States of America. Material audit adjustments were necessary during this year?s audit in order for the financial statements to be in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Criteria: Internal controls should be in place that provide reasonable assurance that the financial statements are prepared in accordance with U.S. GAAP. Recommendation ? We recommend that the organization review expense accounts for reasonableness and have procedures in place to make sure invoices are received in a timely manner. Response ? Management will review material audit adjustments and internal control procedures and will ensure that future adjustments are made or identified prior to the audit. Accounting personnel will request assistance from the auditor in cases of non-routine transactions. Conclusion ? Response accepted.
Show full finding ▾Hide full finding ▴Finding 2020-001: Material Audit Adjustments Condition: A key element of financial reporting is the ability of management to select and apply the appropriate accounting principles to prepare financial statements in accordance with accounting principles generally accepted in the United States of America. Material audit adjustments were necessary during this year?s audit in order for the financial statements to be in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Criteria: Internal controls should be in place that provide reasonable assurance that the financial statements are prepared in accordance with U.S. GAAP. Recommendation ? We recommend that the organization review expense accounts for reasonableness and have procedures in place to make sure invoices are received in a timely manner. Response ? Management will review material audit adjustments and internal control procedures and will ensure that future adjustments are made or identified prior to the audit. Accounting personnel will request assistance from the auditor in cases of non-routine transactions. Conclusion ? Response accepted.
Response ? Management will review material audit adjustments and internal control procedures and will ensure that future adjustments are made or identified prior to the audit. Accounting personnel will request assistance from the auditor in cases of non-routine transactions. Conclusion ? Response accepted.
FAC accepted this audit on March 17, 2020 — management decision was due September 17, 2020.
FAC accepted this audit on March 4, 2019 — management decision was due September 4, 2019.
FAC accepted this audit on March 14, 2018 — management decision was due September 14, 2018.
FAC accepted this audit on April 10, 2017 — management decision was due October 10, 2017.
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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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