EIN: 208204522
UEI: LCMCLC83UBM1
Audited by: Ouellette & Associates, P.A.
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 July 14, 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 January 14, 2027 (138 days from today).
What is a management decision? →FAC accepted this audit on July 20, 2025 — management decision was due January 20, 2026.
FAC accepted this audit on July 23, 2024 — management decision was due January 23, 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
FAC accepted this audit on October 11, 2022 — management decision was due April 11, 2023.
FAC accepted this audit on July 19, 2021 — management decision was due January 19, 2022.
PRAC rental receipts were higher than the amount approved by HUD. Criteria: HUD requires a signed PRAC renewal, signed rent increase letter or signed Form 92458 for approved rent increases. Effect: Violation may cause PRAC rental receipts to be returned or reduced in future years. Context: Rent received from HUD is updated annually. A budget based rent increase was requested with JFM2?s budget. The budget was approved by HUD with the increased rate, but the rate was not approved by HUD on a PRAC or Form 92458. Cause: Rent was charged to HUD at the higher rate that was not approved from April 2020 to November 2020. Recommendation: Rent charged should be based on rates approved by HUD. Views of Responsible Officials: Management disagrees with the finding. The rent increase was included in the budget which was approved by HUD. The higher requested amount was paid by HUD during the period in question. The request for increase was submitted to HUD, and JFM2 believed that the increase had been approved by HUD. This issue was resolved at the time of the PRAC renewal effective December 4, 2020.
Show full finding ▾Hide full finding ▴Finding No 2021-001: Section 811, CFDA 14.181 Condition: PRAC rental receipts were higher than the amount approved by HUD. Criteria: HUD requires a signed PRAC renewal, signed rent increase letter or signed Form 92458 for approved rent increases. Effect: Violation may cause PRAC rental receipts to be returned or reduced in future years. Context: Rent received from HUD is updated annually. A budget based rent increase was requested with JFM2?s budget. The budget was approved by HUD with the increased rate, but the rate was not approved by HUD on a PRAC or Form 92458. Cause: Rent was charged to HUD at the higher rate that was not approved from April 2020 to November 2020. Recommendation: Rent charged should be based on rates approved by HUD. Views of Responsible Officials: Management disagrees with the finding. The rent increase was included in the budget which was approved by HUD. The higher requested amount was paid by HUD during the period in question. The request for increase was submitted to HUD, and JFM2 believed that the increase had been approved by HUD. This issue was resolved at the time of the PRAC renewal effective December 4, 2020.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2021-001: Section 811, CFDA 14.181 Recommendation: Rent charged should be based on rates approved by HUD. Action Taken: This issue was resolved at the time of the PRAC renewal effective December 4, 2020. If HUD has any questions regarding this plan, please contact me at 207-440-6213.
FAC accepted this audit on October 27, 2020 — management decision was due April 27, 2021.
FAC accepted this audit on July 21, 2019 — management decision was due January 21, 2020.
FAC accepted this audit on July 9, 2018 — management decision was due January 9, 2019.
FAC accepted this audit on August 8, 2017 — management decision was due February 8, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 2, 2016 — management decision was due April 2, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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