EIN: 208168180
UEI: GJLYPULSKAH5
Audited by: MADDOX & ASSOCIATES, APC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 20, 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 July 20, 2026 (42 days ago).
What is a management decision? →FAC accepted this audit on October 28, 2024 — management decision was due April 28, 2025.
The project did not remit excess residual receipts to HUD.
Show full finding ▾Hide full finding ▴The project did not remit excess residual receipts to HUD.
Management agrees with the finding. The excess residual receipts were accrued to submit to HUD.
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
Surplus cash was not deposited into the Residual Receipts account within 60 days.
Show full finding ▾Hide full finding ▴Surplus cash was not deposited into the Residual Receipts account within 60 days.
Management agrees with the finding. The residual receipts deficiency was funded on August 21, 2023 in the amount of $1,724. Management will ensure that the residual receipts account is properly funded in the future.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
FAC accepted this audit on October 27, 2021 — management decision was due April 27, 2022.
Surplus cash was not deposited into the Residual Receipts account within 90 days. Cause: Procedures in place to ensure that the deposit is made were not followed. Effect or Potential Effect: The deposit was not made timely. Auditor Non-Compliance Code: Z Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The residual receipts account deficiency was funded on November 5, 2020, in the amount of $10,979. Management will ensure that the residual receipts account is properly funded in the future. Context: Surplus cash was not deposited into the Residual Receipts account within 90 days. Recommendation: Management should review its surplus cash calculation at or near year end to determine whether the project is in a surplus cash position. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The residual receipts account deficiency was funded on November 5, 2020, in the amount of $10,979. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: November 5. 2020 Response: Management agrees with the finding. The residual receipts account deficiency was funded on November 5, 2020, in the amount of $10,979. Management will ensure that the residual receipts account is properly funded in the future.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2021-001 Type of Finding: FA Finding Resolution Status: Resolved Information on Universe Population Size: The finding was not a result of a sampling procedure. Sample Size Information: The finding was not a result of a sampling procedure. Identification of Repeat Finding and Finding Reference Number: This is not a repeat finding. Criteria: The regulatory agreement requires the project to deposit ?surplus cash? into a Residual Receipts account with 90 days after the end of the fiscal year. Statement of Condition: Surplus cash was not deposited into the Residual Receipts account within 90 days. Cause: Procedures in place to ensure that the deposit is made were not followed. Effect or Potential Effect: The deposit was not made timely. Auditor Non-Compliance Code: Z Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The residual receipts account deficiency was funded on November 5, 2020, in the amount of $10,979. Management will ensure that the residual receipts account is properly funded in the future. Context: Surplus cash was not deposited into the Residual Receipts account within 90 days. Recommendation: Management should review its surplus cash calculation at or near year end to determine whether the project is in a surplus cash position. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The residual receipts account deficiency was funded on November 5, 2020, in the amount of $10,979. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: November 5. 2020 Response: Management agrees with the finding. The residual receipts account deficiency was funded on November 5, 2020, in the amount of $10,979. Management will ensure that the residual receipts account is properly funded in the future.
Finding Reference Number: 2021-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on November 5, 2020, in the amount of $10,979. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: November 5, 2020
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
Surplus cash was not deposited into the Residual Receipts account within 90 days. Cause: Procedures in place to ensure that the deposit is made were not followed. Effect or Potential Effect: The deposit was not made timely. Auditor Non-Compliance Code: B Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The residual receipts account deficiency was funded on October 25, 2018 in the amount of $14,789. Management will ensure that the residual receipts account is properly funded in the future. Context: Surplus cash was not deposited into the Residual Receipts account within 90 days. Recommendation: Management should review its surplus cash calculation at or near year end to determine whether the project is in a surplus cash position. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The residual receipts account deficiency was funded on October 25, 2018 in the amount of $14,789. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: October 25, 2018 Response: Management agrees with the finding. The residual receipts account deficiency was funded on October 25, 2018 in the amount of $14,789. Management will ensure that the residual receipts account is properly funded in the future.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2019-001 Type of Finding: FA Finding Resolution Status: Resolved Information on Universe Population Size: The finding was not a result of a sampling procedure. Sample Size Information: The finding was not a result of a sampling procedure. Identification of Repeat Finding and Finding Reference Number: This is not a repeat finding. Criteria: The regulatory agreement requires the project to deposit ?surplus cash? into a Residual Receipts account with 90 days after the end of the fiscal year. Statement of Condition: Surplus cash was not deposited into the Residual Receipts account within 90 days. Cause: Procedures in place to ensure that the deposit is made were not followed. Effect or Potential Effect: The deposit was not made timely. Auditor Non-Compliance Code: B Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The residual receipts account deficiency was funded on October 25, 2018 in the amount of $14,789. Management will ensure that the residual receipts account is properly funded in the future. Context: Surplus cash was not deposited into the Residual Receipts account within 90 days. Recommendation: Management should review its surplus cash calculation at or near year end to determine whether the project is in a surplus cash position. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The residual receipts account deficiency was funded on October 25, 2018 in the amount of $14,789. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: October 25, 2018 Response: Management agrees with the finding. The residual receipts account deficiency was funded on October 25, 2018 in the amount of $14,789. Management will ensure that the residual receipts account is properly funded in the future.
Finding Reference Number: 2019-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on October 25, 2018 in the amount of $14,789. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: October 25, 2018
FAC accepted this audit on November 5, 2018 — management decision was due May 5, 2019.
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 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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