EIN: 223186268
UEI: JFU6RQCV6K58
Audited by: EFPR GROUP CPA’S, PLLC
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 August 4, 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 February 4, 2027 (157 days from today).
What is a management decision? →Criteria - As part of Special Tests and Provisions related to Assistance Listing Number 14.157 -Supportive Housing for the Elderly, non-profit owners and owners of limited distribution projects shall establish a residual receipts account and make required deposits into the account within 90 days after the close of the fiscal year. Condition - The surplus cash from 2024 in the amount of $2,053 was not deposited into the residual receipts account. Effect - The Corporation was not in compliance with the above HUD regulations. Cause - As a result of oversight, management did not make the required deposit. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that the delinquent deposit totaling $2,053 at December 31, 2025 be deposited into the residual receipts account as soon as possible. Management’s Reply - (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management deposited the delinquent amount of $2,053 to the residual receipts account on May 13, 2026.
Show full finding ▾Hide full finding ▴Criteria - As part of Special Tests and Provisions related to Assistance Listing Number 14.157 -Supportive Housing for the Elderly, non-profit owners and owners of limited distribution projects shall establish a residual receipts account and make required deposits into the account within 90 days after the close of the fiscal year. Condition - The surplus cash from 2024 in the amount of $2,053 was not deposited into the residual receipts account. Effect - The Corporation was not in compliance with the above HUD regulations. Cause - As a result of oversight, management did not make the required deposit. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that the delinquent deposit totaling $2,053 at December 31, 2025 be deposited into the residual receipts account as soon as possible. Management’s Reply - (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management deposited the delinquent amount of $2,053 to the residual receipts account on May 13, 2026.
Name of auditee: St. Mark’s Terrace Dundee Housing Development Fund Corporation TIN: 014-EE011 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2025 CAP prepared by: Jaimi Shoemaker Executive Director Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2025-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management deposited the delinquent amount of $2,053 to the residual receipts account on May 13, 2026.
FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
FAC accepted this audit on April 2, 2024 — management decision was due October 2, 2024.
FAC accepted this audit on April 10, 2023 — management decision was due October 10, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on April 4, 2021 — management decision was due October 4, 2021.
FAC accepted this audit on April 29, 2020 — management decision was due October 29, 2020.
FAC accepted this audit on April 23, 2019 — management decision was due October 23, 2019.
FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
FAC accepted this audit on April 6, 2017 — management decision was due October 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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