EIN: 251209938
UEI: R87UQ99BVBM5
Audited by: MCGILL, POWER, BELL & ASSOCIATES, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 29, 2026 (118 days from today).
What is a management decision? →FAC accepted this audit on March 6, 2024 — management decision was due September 6, 2024.
Finding: A material journal entry related to the recording of developer fees revenue was proposed and posted during the audit process. This adjustment was a necessary step in ensuring that the financial statements were fairly stated under U.S. Generally Accepted Accounting Principles (GAAP). Management is responsible for controls over the period-end financial reporting process to ensure conformity with GAAP. The Organization’s controls were not able to detect and post the necessary adjustment made as part of the audit causing the financial statements to be materially misstated. Recommendation: The Organization should review all developer agreements in detail to ensure that developer fee revenue is recognized in accordance with the agreement. Management’s Response: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding: A material journal entry related to the recording of developer fees revenue was proposed and posted during the audit process. This adjustment was a necessary step in ensuring that the financial statements were fairly stated under U.S. Generally Accepted Accounting Principles (GAAP). Management is responsible for controls over the period-end financial reporting process to ensure conformity with GAAP. The Organization’s controls were not able to detect and post the necessary adjustment made as part of the audit causing the financial statements to be materially misstated. Recommendation: The Organization should review all developer agreements in detail to ensure that developer fee revenue is recognized in accordance with the agreement. Management’s Response: See Corrective Action Plan
The Organization should review all developer agreements in detail to ensure that developer fee revenue is recognized in accordance with the agreement
2022-001
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
FAC accepted this audit on December 1, 2022 — management decision was due June 1, 2023.
FAC accepted this audit on April 15, 2021 — management decision was due October 15, 2021.
FAC accepted this audit on February 20, 2020 — management decision was due August 20, 2020.
FAC accepted this audit on October 31, 2018 — management decision was due May 1, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 19, 2017 — management decision was due April 19, 2018.
FAC accepted this audit on November 6, 2016 — management decision was due May 6, 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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