EIN: 233027613
UEI: M27ETTPECC38
Audited by: Dauby O'Connor & Zaleski, LLC
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 7, 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 October 7, 2026 (33 days from today).
What is a management decision? →FAC accepted this audit on April 25, 2025 — management decision was due October 25, 2025.
FAC accepted this audit on April 26, 2024 — management decision was due October 26, 2024.
FAC accepted this audit on April 27, 2023 — management decision was due October 27, 2023.
FAC accepted this audit on April 27, 2022 — management decision was due October 27, 2022.
Item 2021-001 - Timeliness of Required Deposit into the Residual Receipts Account CFDA Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2021 through December 31, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation is required to deposit residual revenue into a residual receipts account within 90 days of year-end. Questioned Cost: $18,719 Condition/Context: Residual revenue of $18,719 in 2020 was not deposited into the residual receipts account within the 90 day requirement. The funds were deposited 69 days late. Effect: The Corporation's required deposit of $18,719 to the residual receipts account was 69 days late. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure residual revenue is deposited into the residual receipts account timely.
Show full finding ▾Hide full finding ▴Item 2021-001 - Timeliness of Required Deposit into the Residual Receipts Account CFDA Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2021 through December 31, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation is required to deposit residual revenue into a residual receipts account within 90 days of year-end. Questioned Cost: $18,719 Condition/Context: Residual revenue of $18,719 in 2020 was not deposited into the residual receipts account within the 90 day requirement. The funds were deposited 69 days late. Effect: The Corporation's required deposit of $18,719 to the residual receipts account was 69 days late. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure residual revenue is deposited into the residual receipts account timely.
Views of Responsible Officials and Planned Corrective Actions: Management will set up additional controls to make sure residual receipts deposits are made timely within 90 days after year-end. Through management?s current review procedures, the residual receipts deposits error were identified and corrected prior to year-end. HumanGood Pennsylvania has a dedicated accountant that is assigned to the HUD Project to make sure residual receipts deposits are made within 90 days at year-end closes. The Assistant Controller will review and monitor the residual receipts deposits and setup a calendar schedule at year to ensure they are made accurately and timely. The Assistant Controller will keep a log of sites that require a residual receipts deposits to confirm the residual receipts deposits are made within 90 days upon close of year-end audit. For example, the Assistant Controller will review the residual receipts payment log with the accountant on or about the 25th of the 3rd month to confirm if residual receipts payment is going to get deposited and was made. Name(s) of the Contact Person(s) Responsible for Corrective Action: Derrick Lawson, Assistant Controller Anticipated Completion Date: 2022
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on April 24, 2019 — management decision was due October 24, 2019.
FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
FAC accepted this audit on April 20, 2017 — management decision was due October 20, 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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