EIN: 231346403
UEI: HPJ5LGGZMVP6
Audited by: TYLER COLLIER ASSOCIATES LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 26, 2023. 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 26, 2024 (956 days ago).
What is a management decision? →Context The Board of Ebenezer Development Corporation was concerned with community health issues and made a contributed $50,000 to a neighborhood fund to provide support to address these issues. Statement of Condition Ebenezer Development Corporation, the sponsor of Ebenezer Towers Project, distributed funds from the restricted operating account of the Project in error. Funds were available in another unrestricted account of the organization and should have been used from that account. Cause Lack of internal control over restricted accounts allowed funds to be drawn from the wrong account. Effect or Potential Effect Restricted Project funds were improperly withdrawn and will be replaced to the proper account. Identification of Repeat Finding This is not a repeat finding. Criteria This project is not permitted to make disbursements for non-housing related expenditures. Questioned Costs None Reporting Views of Responsible Officials The funds were disbursed from the project account in error and the project will be reimbursed. Recommendation The project should be reimbursed as soon as possible from the separate non project account. Auditor?s Summary of Auditees Comments & Recommendations The Board has committed to making the correction. Completion Date April 20, 2023 Response The Board President and Secretary of Ebenezer Towers met at the bank on April 20, 2023 and completed the transfer.
Show full finding ▾Hide full finding ▴Context The Board of Ebenezer Development Corporation was concerned with community health issues and made a contributed $50,000 to a neighborhood fund to provide support to address these issues. Statement of Condition Ebenezer Development Corporation, the sponsor of Ebenezer Towers Project, distributed funds from the restricted operating account of the Project in error. Funds were available in another unrestricted account of the organization and should have been used from that account. Cause Lack of internal control over restricted accounts allowed funds to be drawn from the wrong account. Effect or Potential Effect Restricted Project funds were improperly withdrawn and will be replaced to the proper account. Identification of Repeat Finding This is not a repeat finding. Criteria This project is not permitted to make disbursements for non-housing related expenditures. Questioned Costs None Reporting Views of Responsible Officials The funds were disbursed from the project account in error and the project will be reimbursed. Recommendation The project should be reimbursed as soon as possible from the separate non project account. Auditor?s Summary of Auditees Comments & Recommendations The Board has committed to making the correction. Completion Date April 20, 2023 Response The Board President and Secretary of Ebenezer Towers met at the bank on April 20, 2023 and completed the transfer.
The Board President and Secretary of Ebenezer Towers met at the bank on April 20, 2023 and completed the transfer.
FAC accepted this audit on November 9, 2022 — management decision was due May 9, 2023.
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
FAC accepted this audit on October 1, 2019 — management decision was due April 1, 2020.
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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