EIN: 237047048
UEI: W8G7N5TY8WP3
Audited by: Whisman Giordano & 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 June 18, 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 December 18, 2026 (98 days from today).
What is a management decision? →Criteria The Economic Development Initiative, Community Project Funding, and Miscellaneous Grants program requires management submit all required performance reports semi-annually in accordance with the specified reporting timelines. Condition During our audit procedures, we noted that Latin American Community Center, Inc., failed to submit one of the two required annual reports for the period under audit. Specifically, the report covering the first reporting period of the fiscal year was not filed. Cause The failure to submit the required report was attributable to confusion related to the reporting requirements given this was management's first required report for this program. This is the first time management has utilized this program. Effect or Potential Effect Failure to submit required reports in a timely manner represents noncompliance with HUD reporting requirements and may result in increased regulatory scrutiny, potential sanctions, withholding of funds, or other enforcement actions by HUD. Additionally, untimely reporting limits HUD's ability to monitor program performance and compliance. Recommendation We recommend that management strengthen internal controls over compliance by implementing procedures to track all required reporting deadlines and ensure timely submission of all required reports in accordance with HUD requirements. Views of Responsible Officials Management agrees with the finding and has submitted the missing report. Management has implemented the following actions: Responsibility for preparing and submitting performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. Internal work assignments and deadlines have been established to ensure sufficient time for the preparation, review, and submission of all required reports before their due dates, which will occur on the 30th day following the end of each reporting period (January 30 and July 30). The Director of Development and Apex Gov Solutions will periodically review reporting requirements to ensure compliance with HUD reporting obligations and prevent future missed deadlines.
Show full finding ▾Hide full finding ▴Criteria The Economic Development Initiative, Community Project Funding, and Miscellaneous Grants program requires management submit all required performance reports semi-annually in accordance with the specified reporting timelines. Condition During our audit procedures, we noted that Latin American Community Center, Inc., failed to submit one of the two required annual reports for the period under audit. Specifically, the report covering the first reporting period of the fiscal year was not filed. Cause The failure to submit the required report was attributable to confusion related to the reporting requirements given this was management's first required report for this program. This is the first time management has utilized this program. Effect or Potential Effect Failure to submit required reports in a timely manner represents noncompliance with HUD reporting requirements and may result in increased regulatory scrutiny, potential sanctions, withholding of funds, or other enforcement actions by HUD. Additionally, untimely reporting limits HUD's ability to monitor program performance and compliance. Recommendation We recommend that management strengthen internal controls over compliance by implementing procedures to track all required reporting deadlines and ensure timely submission of all required reports in accordance with HUD requirements. Views of Responsible Officials Management agrees with the finding and has submitted the missing report. Management has implemented the following actions: Responsibility for preparing and submitting performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. Internal work assignments and deadlines have been established to ensure sufficient time for the preparation, review, and submission of all required reports before their due dates, which will occur on the 30th day following the end of each reporting period (January 30 and July 30). The Director of Development and Apex Gov Solutions will periodically review reporting requirements to ensure compliance with HUD reporting obligations and prevent future missed deadlines.
To address this finding and prevent future occurrences, management has implemented the following corrective actions: 1. Responsibility for preparing and submitting HUD performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. 2. Internal work assignments and deadlines have been established to ensure sufficient time for the preparation, review, and submission of all required reports before their due dates, which occur on the 30th day following the end of each reporting period (January 30 and July 30). 3. The Director of Development and Apex Gov Solutions will periodically review reporting requirements to ensure compliance with HUD reporting obligations and prevent future missed deadlines. Management believes these corrective actions will strengthen compliance procedures and ensure all future performance reports are completed and submitted in accordance with HUD requirements. Anticipated Completion Date The outstanding performance report is currently being completed and is expected to be submitted to HUD by June 10, 2026.
FAC accepted this audit on May 28, 2025 — management decision was due November 28, 2025.
FAC accepted this audit on July 18, 2024 — management decision was due January 18, 2025.
FAC accepted this audit on July 10, 2023 — management decision was due January 10, 2024.
FAC accepted this audit on July 14, 2022 — management decision was due January 14, 2023.
FAC accepted this audit on August 5, 2021 — management decision was due February 5, 2022.
FAC accepted this audit on July 30, 2020 — management decision was due January 30, 2021.
FAC accepted this audit on June 24, 2019 — management decision was due December 24, 2019.
FAC accepted this audit on July 17, 2018 — management decision was due January 17, 2019.
FAC accepted this audit on June 15, 2017 — management decision was due December 15, 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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