EIN: 208411466
UEI: CCLVJ447VKN6
Audited by: CLIFTONLARSONALLEN LLP
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 February 27, 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 August 27, 2026 (6 days ago).
What is a management decision? →Upon performing recalculation of the management fee, we noted that the amount being charged was 6.5% rather than the agreed upon rate of 6.18%. Questioned Costs: $574 Context: The amount charged for management fees was higher than the agreed upon amount, therefore resulting in the program being improperly charged. Cause: This was an oversight by management. Effect: Improperly charging the program Repeat Finding: No Recommendation: We recommend that management review the rates used to calculate management fees to ensure that they agree to the agreed upon percentages outlined in the agreement. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Listing Number: 14.181 Award Period: 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Department of Housing and Urban Development requires management fees to be charged based on the contract. Condition: Upon performing recalculation of the management fee, we noted that the amount being charged was 6.5% rather than the agreed upon rate of 6.18%. Questioned Costs: $574 Context: The amount charged for management fees was higher than the agreed upon amount, therefore resulting in the program being improperly charged. Cause: This was an oversight by management. Effect: Improperly charging the program Repeat Finding: No Recommendation: We recommend that management review the rates used to calculate management fees to ensure that they agree to the agreed upon percentages outlined in the agreement. Views of Responsible Officials: There is no disagreement with the audit finding.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Recommendation: We recommend that management review the rates used to calculate management fees to ensure that they agree to the agreed upon percentages outlined in the agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure that calculated management fees match the agreed upon rates. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: Completed on January 31, 2026.
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
As of June 30, 2023, Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588. The required deposit was not made within 60 days following the fiscal year ended June 30, 2023. Questioned Costs: None Context: We reviewed the surplus cash calculation noting that Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588 as of June 30, 2023. The surplus cash should have been deposited within 60 days following the end of the fiscal year. Cause: This was an oversight by management. Effect: The required deposit was not made as required by the Department of Housing and Urban Development. Repeat Finding: Yes Recommendation: We recommend management to ensure that required deposits are made 60 days following the fiscal year-end. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Listing Number: 14.181 Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Department of Housing and Urban Development requires any surplus funds in the project funds account at the end of the fiscal year to be deposited in a federally insured account within 60 days following the end of the fiscal year. Condition: As of June 30, 2023, Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588. The required deposit was not made within 60 days following the fiscal year ended June 30, 2023. Questioned Costs: None Context: We reviewed the surplus cash calculation noting that Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588 as of June 30, 2023. The surplus cash should have been deposited within 60 days following the end of the fiscal year. Cause: This was an oversight by management. Effect: The required deposit was not made as required by the Department of Housing and Urban Development. Repeat Finding: Yes Recommendation: We recommend management to ensure that required deposits are made 60 days following the fiscal year-end. Views of Responsible Officials: There is no disagreement with the audit finding.
Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Recommendation: We recommend management to ensure that required deposits are made 60 days following the fiscal year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A residual receipts account has been established and required funds have been deposited as of February 22, 2024, and June 20, 2024. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: Completed on June 20, 2024.
2023-001
Upon performing testing over payroll disbursements, we noted a discrepancy between the documented hours on the timesheet and the amount billed by the managing agent to the Project. Questioned Costs: None Context: The timesheet for 1 out of 5 payroll disbursements tested did not match the amount billed by the managing agent to the Project. Cause: This was an oversight by management. Effect: Overpayment of payroll to the managing agent. Repeat Finding: No Recommendation: We recommend that management review the amount billed to the Project and compare it to the timesheet to ensure that the amount billed is accurate. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Listing Number: 14.181 Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: Upon performing testing over payroll disbursements, we noted a discrepancy between the documented hours on the timesheet and the amount billed by the managing agent to the Project. Questioned Costs: None Context: The timesheet for 1 out of 5 payroll disbursements tested did not match the amount billed by the managing agent to the Project. Cause: This was an oversight by management. Effect: Overpayment of payroll to the managing agent. Repeat Finding: No Recommendation: We recommend that management review the amount billed to the Project and compare it to the timesheet to ensure that the amount billed is accurate. Views of Responsible Officials: There is no disagreement with the audit finding.
Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Recommendation: We recommend that management review the amount billed to the Project and compare it to the timesheet to ensure that the amount billed is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Although other controls assist to safeguard and mitigate compensation errors, the property manager will ensure that all time sheets are properly approved prior to payment, and if necessary the VP of Operations or the President of the managing agent will provide further assurance of internal controls through reviews. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: May 30, 2025
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
As of June 30, 2023, Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588. A residual receipt account was not established and the required deposit was not made within 60 days following the end of the fiscal year. Questioned costs: None Context: We reviewed the surplus cash calculation noting that Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588 at the end of the fiscal year. A residual receipt account should have been established and the surplus cash should have been deposited within 60 days following the end of the fiscal year. Cause: This was an oversight by management. Effect: A residual receipt account was not properly established and the required deposit was not made as required by the Department of Housing and Urban Development. Repeat Finding: Yes Recommendation: We recommend that management establish the residual receipt account and make the required deposit as soon as possible. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Listing Number: 14.181 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Department of Housing and Urban Development requires any surplus funds in the project funds account at the end of the fiscal year to be deposited in a federally insured account within 60 days following the end of the fiscal year. Condition: As of June 30, 2023, Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588. A residual receipt account was not established and the required deposit was not made within 60 days following the end of the fiscal year. Questioned costs: None Context: We reviewed the surplus cash calculation noting that Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588 at the end of the fiscal year. A residual receipt account should have been established and the surplus cash should have been deposited within 60 days following the end of the fiscal year. Cause: This was an oversight by management. Effect: A residual receipt account was not properly established and the required deposit was not made as required by the Department of Housing and Urban Development. Repeat Finding: Yes Recommendation: We recommend that management establish the residual receipt account and make the required deposit as soon as possible. Views of Responsible Officials: There is no disagreement with the audit finding.
Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Recommendation: We recommend that management establish the residual receipt account and make the required deposit as soon as possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A residual receipt account has been established. Required deposit will be made by May 30, 2024. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: Required deposit will be made by May 30, 2024.
2022-001
FAC accepted this audit on February 19, 2023 — management decision was due August 19, 2023.
As of June 30, 2022, Margaret B. Mack Supportive Housing Corporation has a surplus cash of $12,687. A residual receipt account was not established and the required deposit was not made within 60 days following the end of the fiscal year. Questioned costs: None Context: We reviewed the surplus cash calculation noting that Margaret B. Mack Supportive Housing Corporation has a surplus cash of $12,687 at the end of the fiscal year. A residual receipt account should have been established and the surplus cash should have been deposited within 60 days following the end of the fiscal year. Cause: This was an oversight by management. Effect: A residual receipt account was not properly established and the required deposit was not made as required by the Department of Housing and Urban Development. Repeat Finding: No Recommendation: We recommend that management establish the residual receipt account and make the required deposit as soon as possible. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴ederal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Listing Number: 14.181 Award Period: 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Department of Housing and Urban Development requires any surplus funds in the project funds account at the end of the fiscal year to be deposited in a federally insured account within 60 days following the end of the fiscal year. Condition: As of June 30, 2022, Margaret B. Mack Supportive Housing Corporation has a surplus cash of $12,687. A residual receipt account was not established and the required deposit was not made within 60 days following the end of the fiscal year. Questioned costs: None Context: We reviewed the surplus cash calculation noting that Margaret B. Mack Supportive Housing Corporation has a surplus cash of $12,687 at the end of the fiscal year. A residual receipt account should have been established and the surplus cash should have been deposited within 60 days following the end of the fiscal year. Cause: This was an oversight by management. Effect: A residual receipt account was not properly established and the required deposit was not made as required by the Department of Housing and Urban Development. Repeat Finding: No Recommendation: We recommend that management establish the residual receipt account and make the required deposit as soon as possible. Views of Responsible Officials: There is no disagreement with the audit finding.
Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: Department of Housing and Urban Development requires any surplus funds in the project funds account at the end of the fiscal year to be deposited in a federally insured account within 60 days following the end of the fiscal year. Condition: As of June 30, 2022, Margaret B. Mack Supportive Housing Corporation has a surplus cash of $12,687. A residual receipt account was not established and the required deposit was not made within 60 days following the end of the fiscal year. Questioned costs: None Context: We reviewed the surplus cash calculation noting that Margaret B. Mack Supportive Housing Corporation has a surplus cash of $12,687 at the end of the fiscal year. A residual receipt account should have been established and the surplus cash should have been deposited within 60 days following the end of the fiscal year. Cause: This was an oversight by management. Eject: A residual receipt account was not properly established and the required deposit was not made as required by the Department of Housing and Urban Development. Recommendation: We recommend that management establish the residual receipt account and make the required deposit as soon as possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediately and going forward the related party payable will not be included in the residual receipt?s calculation. Management will be directed to establish a residual receipt account. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: By May 1 an account will be established for this receipt.
FAC accepted this audit on October 12, 2021 — management decision was due April 12, 2022.
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
FAC accepted this audit on October 1, 2019 — management decision was due April 1, 2020.
FAC accepted this audit on October 16, 2018 — management decision was due April 16, 2019.
FAC accepted this audit on October 2, 2017 — management decision was due April 2, 2018.
FAC accepted this audit on October 5, 2016 — management decision was due April 5, 2017.
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