EIN: 222284195
UEI: L9KPUZMUDW63
Audited by: CliftonLarsonAllen LLP
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 December 29, 2025. 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 29, 2026 (61 days ago).
What is a management decision? →FAC accepted this audit on October 28, 2024 — management decision was due April 28, 2025.
FAC accepted this audit on October 11, 2023 — management decision was due April 11, 2024.
The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Effect: The Organization has not remitted any funds to HUD at the time of the PRAC termination, therefore, it is in violation of the HUD regulatory agreement. Cause: The Organization’s understanding was that payments of excess residual receipts balances were to be made once requested from HUD. Recommendation: We recommend that the organization remit excess residual receipts funds to the HUD Accounting Center upon PRAC termination to remain in compliance. Views of responsible officials (and planning corrective actions): Management agrees with the recommendations provided. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811). Federal Assistance Listing Number 14.181. Criteria or specific requirement: In accordance with the HUD memorandum for Section 811 Project Rental Assistance Contract (“PRAC”) properties, the Organization shall establish a residual receipts account to house any surplus funds at the end of the fiscal year. Any balance greater than $250 per unit in a residual receipts account must be remitted to HUD’s Accounting Center upon “termination” of the PRAC. Termination is defined as expiration of the contract term, which for most PRACs falls on the annual contract anniversary date. Condition: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Effect: The Organization has not remitted any funds to HUD at the time of the PRAC termination, therefore, it is in violation of the HUD regulatory agreement. Cause: The Organization’s understanding was that payments of excess residual receipts balances were to be made once requested from HUD. Recommendation: We recommend that the organization remit excess residual receipts funds to the HUD Accounting Center upon PRAC termination to remain in compliance. Views of responsible officials (and planning corrective actions): Management agrees with the recommendations provided. See Corrective Action Plan.
Finding: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Contact Person Responsible for Corrective Action: Bob Rosvold, CFO Corrective Action Taken or Planned: Residual receipts that are due to HUD will be made on or before 9/30/2023. Anticipated Completion Date: 9/30/2023
FAC accepted this audit on October 11, 2022 — management decision was due April 11, 2023.
The Organization did not recertify each tenant in a timely manner during the fiscal year under audit. Due to delays in recertification, the Organization did not record revenue based on updated calculations from Form 50059s. ? Effect: Inadequate controls and resources over this area of compliance resulted in the following conditions: o The Organization did not maintain current certifications for each tenant selected as part of our sample. o Housing Owner?s Certification and Application for Housing Assistance Payments vouchers were not submitted timely, causing a delay in final revenue being recorded for the fiscal year. ? Cause: Due to personnel issues and the continued impact of the COVID-19 pandemic, the tenant recertification process was delayed. ? Recommendation: The Organization should ensure compliance with HUD requirements as set forth in the Consolidated Audit Guide for Audits of HUD Programs Handbook. Tenant recertifications should be completed in a timely manner to ensure that there is no significant delay in reporting in future years. ? Views of responsible officials (and planning corrective actions): Management agrees with the recommendations provided.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811). Federal Assistance Listing Number 14.181. ? Criteria or specific requirement: Per the Consolidated Audit Guide for Audits of HUD Programs Handbook, organizations who participate in HUD?s rent subsidy program are responsible for recertifying tenants annually in accordance with HUD requirements. ? Condition: The Organization did not recertify each tenant in a timely manner during the fiscal year under audit. Due to delays in recertification, the Organization did not record revenue based on updated calculations from Form 50059s. ? Effect: Inadequate controls and resources over this area of compliance resulted in the following conditions: o The Organization did not maintain current certifications for each tenant selected as part of our sample. o Housing Owner?s Certification and Application for Housing Assistance Payments vouchers were not submitted timely, causing a delay in final revenue being recorded for the fiscal year. ? Cause: Due to personnel issues and the continued impact of the COVID-19 pandemic, the tenant recertification process was delayed. ? Recommendation: The Organization should ensure compliance with HUD requirements as set forth in the Consolidated Audit Guide for Audits of HUD Programs Handbook. Tenant recertifications should be completed in a timely manner to ensure that there is no significant delay in reporting in future years. ? Views of responsible officials (and planning corrective actions): Management agrees with the recommendations provided.
Identifying Number: 2022-001 Finding: The Organization did not recertify each tenant in a timely manner during the fiscal year under audit. Due to delays in recertification, the Organization did not record revenue based on updated calculations from Form 50059s. Contact Person Responsible for Corrective Action: Bob Rosvold, CFO Corrective Action Taken or Planned: Management is working closely with consumers and guardians, as necessary, to request documentation. The Organization is also putting a process in place to add reminders on calendars for all upcoming recertifications 90 days before the due date. Anticipated Completion Date: Corrective action is ongoing. Necessary certifications for fiscal year 2022 were received prior to the date of this report.
FAC accepted this audit on September 23, 2021 — management decision was due March 23, 2022.
FAC accepted this audit on October 13, 2020 — management decision was due April 13, 2021.
FAC accepted this audit on October 14, 2019 — management decision was due April 14, 2020.
FAC accepted this audit on October 8, 2018 — management decision was due April 8, 2019.
FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on November 6, 2016 — management decision was due May 6, 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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