EIN: 237394320
UEI: Y3NGB5JN4HS5
Audited by: Dauby O'Connor & Zaleski, LLC
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 September 6, 2024. 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 March 6, 2025 (541 days ago).
What is a management decision? →Finding reference number: #2023-001 Statement of condition #2023-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in a timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect or potential effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by July 28, 2023, thirty days after the date of the auditor's report, due to administrative delays. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Completion Date: August 28, 2023 Reporting views of responsible officials: Agree. Management concurs with the finding and the auditor's recommendation. On August 29, 2023, the Data Collection Form was submitted to OMB. No further action is required and the finding is resolved.
Show full finding ▾Hide full finding ▴Finding reference number: #2023-001 Statement of condition #2023-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in a timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect or potential effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by July 28, 2023, thirty days after the date of the auditor's report, due to administrative delays. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Completion Date: August 28, 2023 Reporting views of responsible officials: Agree. Management concurs with the finding and the auditor's recommendation. On August 29, 2023, the Data Collection Form was submitted to OMB. No further action is required and the finding is resolved.
Comments on the Finding and Each Recommendation Statement of condition #2023-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in a timely manner as required by Uniform Guidance section 2 CFR 200.512. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Action(s) taken or planned on the finding: Management concurs with the finding and the auditor's recommendation. On August 29, 2023, the Data Collection Form was submitted to OMB. No further action is required and the finding is resolved.
FAC accepted this audit on August 29, 2023 — management decision was due February 29, 2024.
FAC accepted this audit on July 5, 2022 — management decision was due January 5, 2023.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on September 13, 2020 — management decision was due March 13, 2021.
The Organization's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, Activities Allowed/Unallowed, Eligibility, Equipment and Real Property Management, Matching, Level of Effort, Earmarking, Program Income, Reporting, Subrecipient Monitoring, and Special Tests and Provisions. The Organization had started to compile written policies and procedures for all applicable guidance during 2019. Criteria: The Organization must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Organization was inattentive to the requirements in the Uniform Guidance prior to 2019. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Identification of Repeat Findings: This is a repeat finding. Recommendation: The Organization should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Chief Financial Officer agree with the finding and will implement the recommended resolution. The Chief Financial Officer and Executive Director will continue to document and adhere to written policies and procedures that reflect internal controls over all applicable compliance areas under the Uniform Guidance.
Show full finding ▾Hide full finding ▴Material Weakness: Condition: The Organization's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, Activities Allowed/Unallowed, Eligibility, Equipment and Real Property Management, Matching, Level of Effort, Earmarking, Program Income, Reporting, Subrecipient Monitoring, and Special Tests and Provisions. The Organization had started to compile written policies and procedures for all applicable guidance during 2019. Criteria: The Organization must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Organization was inattentive to the requirements in the Uniform Guidance prior to 2019. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Identification of Repeat Findings: This is a repeat finding. Recommendation: The Organization should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Chief Financial Officer agree with the finding and will implement the recommended resolution. The Chief Financial Officer and Executive Director will continue to document and adhere to written policies and procedures that reflect internal controls over all applicable compliance areas under the Uniform Guidance.
Written Federal Procedures a. Auditor's Recommendation i. The Organization should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. b. Comments on the Finding for Each Recommendation i. The Executive Director and Chief Financial Officer are in agreeance with the finding and concur with the recommended resolution. c. Actions Taken of Planned on the Finding i. The Chief Financial Officer and Executive Director will document and adhere to written policies and procedures that reflect internal controls over all applicable compliance areas under the Uniform Guidance. Written policies and procedures are be completed and implemented in May 2020.
2018-007
FAC accepted this audit on August 6, 2019 — management decision was due February 6, 2020.
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2017-006
FAC accepted this audit on October 7, 2018 — management decision was due April 7, 2019.
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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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