EIN: 205900728
UEI: GSA_MIGRATION
Audited by: HWA ALLIANCE OF CPA FIRMS, INC
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 July 21, 2021. 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 January 21, 2022 (1686 days ago).
What is a management decision? →During our audit, we have noted that supporting documents (e.g. official receipts, deposit slips) all of our 12 samples for Cash Receipts Testing and 17 out of our 40 samples for Cash Disbursements Testing were not provided. The reason being is that the key person who knows how and where the documents are kept and stored was terminated during the course of the audit and the remaining personnel cannot or has no access to the needed documents because of the sale on April 30, 2021. Criteria: A backup and data retention policy/schedule is crucial for businesses of every size. This helps an organization manage its data and backups. It should also determine the retention time of data, archiving rules and allowable means of storage. Cause of Condition: There may be an assumption that since the Organization is relatively small in size and less complex in structure, a formal data backup and retention policy is no longer necessary. Potential Effect of Condition: Absence of these policies may lead the Organization to break laws or external compliance regulations. This may also cause failure to present supporting information for future audit or examinations and be a reason for modified/adverse/disclaimer type of opinion or findings. Without the said policies, money and other resources may also be wasted for keeping unnecessary files. Recommendation: We recommend that management should ensure data backup and retention policies are in place and ensure that these tested and monitored regularly ensuring data integrity and recovery.
Show full finding ▾Hide full finding ▴Condition: During our audit, we have noted that supporting documents (e.g. official receipts, deposit slips) all of our 12 samples for Cash Receipts Testing and 17 out of our 40 samples for Cash Disbursements Testing were not provided. The reason being is that the key person who knows how and where the documents are kept and stored was terminated during the course of the audit and the remaining personnel cannot or has no access to the needed documents because of the sale on April 30, 2021. Criteria: A backup and data retention policy/schedule is crucial for businesses of every size. This helps an organization manage its data and backups. It should also determine the retention time of data, archiving rules and allowable means of storage. Cause of Condition: There may be an assumption that since the Organization is relatively small in size and less complex in structure, a formal data backup and retention policy is no longer necessary. Potential Effect of Condition: Absence of these policies may lead the Organization to break laws or external compliance regulations. This may also cause failure to present supporting information for future audit or examinations and be a reason for modified/adverse/disclaimer type of opinion or findings. Without the said policies, money and other resources may also be wasted for keeping unnecessary files. Recommendation: We recommend that management should ensure data backup and retention policies are in place and ensure that these tested and monitored regularly ensuring data integrity and recovery.
Management?s Response: As is referenced above, we acknowledge that we could not provide some of the requested information during the 2020 audit. This has never been an issue in the past but due to the unexpected departure of our property manager after the sale of the properties as well as a relocation of the board member who typically handles the detailed aspects of the audit it created an environment where the information needed wasn't easily accessible. While we attempted to use other personnel and board members to obtain this information, we were unsuccessful in doing so in a timely fashion. Additionally, while we have a simplified and informal backup and data retention policy, we recognize that it needs to be better documented and utilized. We acknowledge the recommendations above and would implement them if the building was not sold in April of 2021.
FAC accepted this audit on June 24, 2020 — management decision was due December 24, 2020.
FAC accepted this audit on April 29, 2019 — management decision was due October 29, 2019.
FAC accepted this audit on April 29, 2018 — management decision was due October 29, 2018.
FAC accepted this audit on June 14, 2017 — management decision was due December 14, 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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