EIN: 210634576
UEI: HGJJACYM1NH5
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 11, 2020. 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 November 11, 2020 (2112 days ago).
What is a management decision? →The Center did not remit surplus cash to a residual receipts account. Context: The December 31, 2018, audit was the first year audited in accordance with HUD requirements. Management did not believe that the calculated amount of surplus cash was truly an excess as any amounts were used to pay general expenditures of the Center. The Center did not have sufficient cash on hand at the time a deposit was required. Effect: As a result of the surplus cash calculation, HUD inquired of management as to whether or not a deposit had been made. Management provided a response indicating the reasons as to why a deposit was not made, which was accepted by HUD. Cause: Surplus cash was not remitted to a residual receipt account due to the Center not having the cash on hand at the time at which a deposit would have been made. Cash received subsequent to year end was used to pay general expenses of the Center. Recommendation: We recommend that management remit any surplus cash within the timeframe established by HUD.
Show full finding ▾Hide full finding ▴Program: 14.129, Mortgage Insurance for Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Criteria or specific requirement: Surplus cash is to be deposited into a residual receipts account within ninety days after year-end. Condition: The Center did not remit surplus cash to a residual receipts account. Context: The December 31, 2018, audit was the first year audited in accordance with HUD requirements. Management did not believe that the calculated amount of surplus cash was truly an excess as any amounts were used to pay general expenditures of the Center. The Center did not have sufficient cash on hand at the time a deposit was required. Effect: As a result of the surplus cash calculation, HUD inquired of management as to whether or not a deposit had been made. Management provided a response indicating the reasons as to why a deposit was not made, which was accepted by HUD. Cause: Surplus cash was not remitted to a residual receipt account due to the Center not having the cash on hand at the time at which a deposit would have been made. Cash received subsequent to year end was used to pay general expenses of the Center. Recommendation: We recommend that management remit any surplus cash within the timeframe established by HUD.
Views of responsible officials and planned corrective actions: The surplus cash calculated at December 31, 2018, was $598,253. The cash balance as of December 31, 2018, was used to pay general expenditures of the Center, including overtime wages for the nursing staff. At the time a deposit would have been required, the Center did not have cash on hand sufficient to meet the surplus cash deposit requirement. Subsequent to the submission of the audit, management of the Center was contacted by a representative of HUD, and provided an explanation as to why no deposit was made. This explanation was accepted by the representative of HUD, and the Center was not informed of any further action needed. Additionally, the Center reviewed the amounts included in the calculation for subsequent receipts, and noted that approximately $613,000 was inadvertently included that related to services provided in 2019. Therefore, there would have been no surplus cash had this amount been properly excluded. Moving forward, the Center will monitor surplus cash calculations and intend to make any required deposits.
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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