EIN: 208030553
UEI: Z25PAWVRL1A9
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 22, 2022. 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 June 22, 2023 (1160 days ago).
What is a management decision? →Supportive Housing for the Elderly ALN No. 14.157 U.S. Department of Housing and Urban Development (HUD) Project No. 082-EE175 Program Year 2022 Criteria or Specific Requirement ? Special Tests and Provisions: Residual Receipts Account (24 CFR 891.400(e)) Condition ? The required annual deposit to the residual receipts account was not made within 60 days following year-end. Questioned Costs ? None Context ? The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of year-end. The Project properly calculated surplus cash; however, funds were not deposited into a residual receipts account within the required time frame. Effect ? The Project did not comply with the residual receipts compliance requirement. Cause ? The Project was in the process of changing responsible parties for depositing surplus cash. Identification as a Repeat Finding ? Not a repeat finding. Recommendation ? Management should create policies and procedures for future instances of surplus cash that will ensure compliance with this requirement. View of Responsible Officials and Planned Corrective Actions ? Surplus cash is calculated on a monthly basis. All residual receipts are required to be deposited in a separate federally insured account within 60 days of the fiscal year-end. The Project deposited cash surplus into a residual receipts account for fiscal year-end September 30, 2022; however, the funds were not deposited until after the 60-day deadline. Management will create policies and procedures for future instances of surplus cash that will ensure compliance with this requirement Responsible party is now Katie Jenkins, Senior Accountant.
Show full finding ▾Hide full finding ▴Supportive Housing for the Elderly ALN No. 14.157 U.S. Department of Housing and Urban Development (HUD) Project No. 082-EE175 Program Year 2022 Criteria or Specific Requirement ? Special Tests and Provisions: Residual Receipts Account (24 CFR 891.400(e)) Condition ? The required annual deposit to the residual receipts account was not made within 60 days following year-end. Questioned Costs ? None Context ? The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of year-end. The Project properly calculated surplus cash; however, funds were not deposited into a residual receipts account within the required time frame. Effect ? The Project did not comply with the residual receipts compliance requirement. Cause ? The Project was in the process of changing responsible parties for depositing surplus cash. Identification as a Repeat Finding ? Not a repeat finding. Recommendation ? Management should create policies and procedures for future instances of surplus cash that will ensure compliance with this requirement. View of Responsible Officials and Planned Corrective Actions ? Surplus cash is calculated on a monthly basis. All residual receipts are required to be deposited in a separate federally insured account within 60 days of the fiscal year-end. The Project deposited cash surplus into a residual receipts account for fiscal year-end September 30, 2022; however, the funds were not deposited until after the 60-day deadline. Management will create policies and procedures for future instances of surplus cash that will ensure compliance with this requirement Responsible party is now Katie Jenkins, Senior Accountant.
Responsible Party: Benjamin Barylske, CFO, and Marva Murphy, Controller Finding 2022-001 The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of year-end. The Project properly calculated surplus cash; however, funds were not deposited into a residual receipts account within the requested time frame. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management will implement controls to ensure the surplus cash is deposited into a residual receipts account within the requested time frame. Estimated completion date for the above-mentioned corrective action is September 30, 2023.
FAC accepted this audit on January 30, 2017 — management decision was due July 30, 2017.
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