EIN: 231401533
UEI: GSA_MIGRATION
Audited by: BAKER TILLY US, LP
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 April 28, 2022. 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 October 28, 2022 (1408 days ago).
What is a management decision? →Item 2021-001- Required Deposits to the Reserve of Replacement Account CFDA Number. 14.129. Federal Agency: U.S. Department of Housing and Urban Development. Federal Award Number: not applicable. Federal Award Year: January 1, 2021- December 31, 2021. Pass-Through Entity: Not Applicable. Criteria: The Organization did not make the required monthly deposit of $3,667 to the reserve for replacement account for the months of January through December 2021. Condition and Context: Our population included the monthly deposits to the reserve for replacement account. Cause: the required deposit was not made due to cash flow issues. Effect or potential effect: The Organization did not make the required deposits of $44,004 to the reserve for replacemnt account for January through December 2021. Recommendation: The Organization should have procedures in place to ensure deposits are completed on a timely basis in accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans.
Show full finding ▾Hide full finding ▴Item 2021-001- Required Deposits to the Reserve of Replacement Account CFDA Number. 14.129. Federal Agency: U.S. Department of Housing and Urban Development. Federal Award Number: not applicable. Federal Award Year: January 1, 2021- December 31, 2021. Pass-Through Entity: Not Applicable. Criteria: The Organization did not make the required monthly deposit of $3,667 to the reserve for replacement account for the months of January through December 2021. Condition and Context: Our population included the monthly deposits to the reserve for replacement account. Cause: the required deposit was not made due to cash flow issues. Effect or potential effect: The Organization did not make the required deposits of $44,004 to the reserve for replacemnt account for January through December 2021. Recommendation: The Organization should have procedures in place to ensure deposits are completed on a timely basis in accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans.
Corrective Action Plan: Management is currently applying to have the current loan recast with HUD. Weak cash flow has not allowed timely payments to the reserves. The recast note will reduce debt service strengthening the cash flow position of the property allowing payments to the reserve account to resume. HUD is in process of completing a full appraisal of the project. Target Completion Date: 12/31/2022
2020-001
FAC accepted this audit on September 17, 2021 — management decision was due March 17, 2022.
Finding 2020-001 - Required Deposits to the Reserve for Replacement AccountCFDA Number: 14.129Federal Agency: U.S. Department of Housing and Urban DevelopmentFederal Award Number: Not applicableFederal Award Year: January 1, 2020 - December 31, 2020Pass-Through Entity: Not applicableCriteria: The Project did not make the required monthly deposit of $3,667 to the reserve for replacement account for the months of January through December 2020.Condition and Context: Our population included the monthly deposits to the reserve for replacement account.Cause: The required deposit was not made due to cash flow issues.Effect or Potential Effect: The Project did not make the required deposits of $44,004 to the reserve for replacement account for January through December 2020.Recommendation: The Project should have procedures in place to ensure deposits are completed on a timely basis in accordance with its requirements.Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-001 - Required Deposits to the Reserve for Replacement AccountCFDA Number: 14.129Federal Agency: U.S. Department of Housing and Urban DevelopmentFederal Award Number: Not applicableFederal Award Year: January 1, 2020 - December 31, 2020Pass-Through Entity: Not applicableCriteria: The Project did not make the required monthly deposit of $3,667 to the reserve for replacement account for the months of January through December 2020.Condition and Context: Our population included the monthly deposits to the reserve for replacement account.Cause: The required deposit was not made due to cash flow issues.Effect or Potential Effect: The Project did not make the required deposits of $44,004 to the reserve for replacement account for January through December 2020.Recommendation: The Project should have procedures in place to ensure deposits are completed on a timely basis in accordance with its requirements.Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Criteria: The Project did not make the required deposit of $3,667 to the reserve for replacement account for the months of August through December 2020.Cause: The required deposit was not made due to cash flow issuesContext: The testing population included the monthly deposits to the reserve for replacement account.Effect: The Project did not make the required deposits of $44,004 to the reserve for replacement account for January through December 2020.Recommendation: The Project should have procedures in place to ensure deposits are completed on a timely basis in accordance with its requirements.Corrective Action Plan: Management is currently applying to have the current loan recast with HUD. Weak cash flow has not allowed timely payments to the reserves. The recast note will reduce debt service strengthening the cash flow position of the property allowing payments to the reserve account to resume.Target Completion Date: 12/31/2021
2019-001
FAC accepted this audit on May 20, 2020 — management decision was due November 20, 2020.
The Project did not make the required deposit of $3,667 to the reserve for replacement account for the months of August through December 2019. Cause: The required deposit was not made due to cash flow issues. Context: Our population included the monthly deposits to the reserve for replacement account. Effect: The Project did not make the required deposits of $18,355 to the reserve for replacement account for August through December 2019. Recommendation: The Project should have procedures in place to ensure deposits are completed on a timely basis in accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019-001 - Required Deposits to the Reserve for Replacement Account Condition: The Project did not make the required deposit of $3,667 to the reserve for replacement account for the months of August through December 2019. Cause: The required deposit was not made due to cash flow issues. Context: Our population included the monthly deposits to the reserve for replacement account. Effect: The Project did not make the required deposits of $18,355 to the reserve for replacement account for August through December 2019. Recommendation: The Project should have procedures in place to ensure deposits are completed on a timely basis in accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Finding 2019-001 - Required Deposits to the Reserve for Replacement Account Federal program ? U.S Department of Housing and Urban Development Insured Mortgage Note Payable (Section 232) CFDA Number ? 14.129 Federal award year ? 1/1/19 ? 12/31/19 Condition: The Project did not make the required deposit of $3,667 to the reserve for replacement account for the months of August through December 2019. Cause: The required deposit was not made due to cash flow issues Context: The testing population included the monthly deposits to the reserve for replacement account. Effect: The Project did not make the required deposits of $18,355 to the reserve for replacement account for August through December 2019. Recommendation: The Project should have procedures in place to ensure deposits are completed on a timely basis in accordance with its requirements. Corrective Action Plan: Management is currently applying to have the current loan recast with HUD. Weak cash flow has not allowed timely payments to the reserves. The recast note will reduce debt service strengthening the cash flow position of the property allowing payments to the reserve account to resume. Target Completion Date: 12/31/2020
Pursuant to Uniform Guidance section 200.512(a), the Project is required to undergo and complete a Single Audit and file the Single Audit and related Data Collection Form within the earlier of 9 months of its calendar year-end or 30 days after the date of the financial statements. Cause: The filing deadline for the Single Audit Reporting Package was April 25, 2019; however; the Data Collection Form was not submitted until May 9, 2019. Context: The Project's Single Audit was completed within the 30-day requirement; however, the Data Collection Form was submitted beyond the 30-day requirement. Effect: The Project was not in compliance with the Single Audit reporting requirement. Recommendation: We recommend that management implement procedures to ensure the Data Collection Form is approved and submitted electronically within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019-002 - Data Collection Form Condition: Pursuant to Uniform Guidance section 200.512(a), the Project is required to undergo and complete a Single Audit and file the Single Audit and related Data Collection Form within the earlier of 9 months of its calendar year-end or 30 days after the date of the financial statements. Cause: The filing deadline for the Single Audit Reporting Package was April 25, 2019; however; the Data Collection Form was not submitted until May 9, 2019. Context: The Project's Single Audit was completed within the 30-day requirement; however, the Data Collection Form was submitted beyond the 30-day requirement. Effect: The Project was not in compliance with the Single Audit reporting requirement. Recommendation: We recommend that management implement procedures to ensure the Data Collection Form is approved and submitted electronically within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Finding 2019-002 ? Data Collection Form Federal program ? U.S Department of Housing and Urban Development Insured Mortgage Note Payable (Section 232) CFDA Number ? 14.129 Federal award year ? 1/1/19 ? 12/31/19 Condition: Pursuant to Uniform Guidance section 200.512(a), the Project is required to undergo and complete a Single Audit and file the Single Audit and related Data Collection Form within the earlier of 9 months of its calendar year-end or 30 days after the date of the financial statements. Cause: The filing deadline for the Single Audit Reporting Package was April 25, 2019; however; the Data Collection Form was not submitted until May 9, 2019. Context: The Project's Single Audit was completed within the 30-day requirement; however, the Data Collection Form was submitted beyond the 30-day requirement. Effect: The Project was not in compliance with the Single Audit reporting requirement. Recommendation: Management implement procedures to ensure the Data Collection Form is approved and submitted electronically within the required timeframe. Corrective Action Plan: Management will work with our independent auditors to establish a strict timeframe for audit completion and electronic submission of the data collection form. Target Completion Date: 4/30/2020
FAC accepted this audit on May 8, 2019 — management decision was due November 8, 2019.
FAC accepted this audit on March 14, 2018 — management decision was due September 14, 2018.
FAC accepted this audit on May 21, 2017 — management decision was due November 21, 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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