EIN: 251545077
UEI: LR6KMRMVULT4
Audited by: Dauby O'Connor & Zaleski, 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 April 10, 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 10, 2026 (31 days from today).
What is a management decision? →FAC accepted this audit on April 7, 2025 — management decision was due October 7, 2025.
FAC accepted this audit on April 23, 2024 — management decision was due October 23, 2024.
Assistance Listing (Federal award identification number and year): Section 212 of the Department of Veteran Affairs, Housing and Urban Development and Independent Agencies Appropriations Act 1997, Assistance Listing No. 14.157 (033-35197 and 1988) Auditor non-compliance code: Q - Failure to make Mortgage Payments Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $18,268 Statement of condition 2023-001: As of December 31, 2023, the Corporation has not made the required payment of 50% of available surplus cash from the prior fiscal period. Criteria: Pursuant to the Use Agreement and the Mortgage Restructuring Agreement, the Corporation is required to make a payment on the Restructured Loan in the amount of 50% of available surplus cash at the end of the fiscal year. Effect: The Corporation is not in compliance with the terms of the Use Agreement and the Mortgage Restructuring Agreement. Cause: Management failed to make the required payment to HUD in a timely manner. Recommendation: The delinquent payment should be made to HUD and future required payments should be made within the time period defined in the Use Agreement and Mortgage Restructuring Agreement. Completion date: February 14, 2024 Management's response: Agree. Management agrees with the recommendation and made the delinquent mortgage payment of $18,268 on February 14, 2024.
Show full finding ▾Hide full finding ▴Assistance Listing (Federal award identification number and year): Section 212 of the Department of Veteran Affairs, Housing and Urban Development and Independent Agencies Appropriations Act 1997, Assistance Listing No. 14.157 (033-35197 and 1988) Auditor non-compliance code: Q - Failure to make Mortgage Payments Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $18,268 Statement of condition 2023-001: As of December 31, 2023, the Corporation has not made the required payment of 50% of available surplus cash from the prior fiscal period. Criteria: Pursuant to the Use Agreement and the Mortgage Restructuring Agreement, the Corporation is required to make a payment on the Restructured Loan in the amount of 50% of available surplus cash at the end of the fiscal year. Effect: The Corporation is not in compliance with the terms of the Use Agreement and the Mortgage Restructuring Agreement. Cause: Management failed to make the required payment to HUD in a timely manner. Recommendation: The delinquent payment should be made to HUD and future required payments should be made within the time period defined in the Use Agreement and Mortgage Restructuring Agreement. Completion date: February 14, 2024 Management's response: Agree. Management agrees with the recommendation and made the delinquent mortgage payment of $18,268 on February 14, 2024.
Name of auditee: Laurentian Hall Associates, Inc. HUD auditee identification number: 033-35197 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Dana Wall Position: Director of Accounting Telephone number: 412-578-7872 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2023-001: As of December 31, 2023, the Corporation has not made the required payment of 50% of available surplus cash from the prior fiscal period. Comments on the Finding and Each Recommendation: The delinquent payment should be made to HUD and future required payments should be made within the time period defined in the Use Agreement and Mortgage Restructuring Agreement. Action(s) taken or planned on the finding: Agree. Management agrees with the recommendation and made the delinquent mortgage payment of $18,268 on February 14, 2024.
FAC accepted this audit on April 6, 2023 — management decision was due October 6, 2023.
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
Section II-Financial Statement Findings Our audit disclosed no findings or questioned costs that are required to be reported. Section III-Federal Awards Findings and Questioned Costs Finding reference number: 2021-001 Assistance Listing title and number (Federal award identification number and year): Section 212 of the Department of Veteran Affairs, Housing and Urban Development and independent Agencies Appropriations Act 1997 , Assistance Listing No. 14.157 (033-35197 and 1988) Auditor non-compliance code: N ? Reserve for replacements deposits Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $12,000 Statement of Condition 2021-001 (Assistance Listing No. 14.157): At December 31, 2021, deposits to the reserve for replacements account of $12,000 had not been made. Criteria: The Use Agreement requires monthly deposits into a separate reserve for replacements account. Effective January 1, 2021, the monthly required deposit into the reserve for replacements account was increased from $1,028 to $2,028. Effect or potential effect: The Company is not in compliance with the Use Agreement. As of December 31, 2021, the reserve for replacements account is underfunded by $12,000. Cause: Management was unaware the required monthly deposits increased in January 2021, and they have put a policy in place to ensure they are advised of changes in the deposit amounts going forward. Recommendation: Management should transfer $12,000 from operating cash to the reserve for replacements account and implement a system to ensure they are aware of required deposit increases to the reserve for replacements. Completion date: March 3, 2022 Management response: Agree. On March 3, 2022, management transferred $12,000 to the reserve for replacements account from operating cash. No further action is required.
Show full finding ▾Hide full finding ▴Section II-Financial Statement Findings Our audit disclosed no findings or questioned costs that are required to be reported. Section III-Federal Awards Findings and Questioned Costs Finding reference number: 2021-001 Assistance Listing title and number (Federal award identification number and year): Section 212 of the Department of Veteran Affairs, Housing and Urban Development and independent Agencies Appropriations Act 1997 , Assistance Listing No. 14.157 (033-35197 and 1988) Auditor non-compliance code: N ? Reserve for replacements deposits Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $12,000 Statement of Condition 2021-001 (Assistance Listing No. 14.157): At December 31, 2021, deposits to the reserve for replacements account of $12,000 had not been made. Criteria: The Use Agreement requires monthly deposits into a separate reserve for replacements account. Effective January 1, 2021, the monthly required deposit into the reserve for replacements account was increased from $1,028 to $2,028. Effect or potential effect: The Company is not in compliance with the Use Agreement. As of December 31, 2021, the reserve for replacements account is underfunded by $12,000. Cause: Management was unaware the required monthly deposits increased in January 2021, and they have put a policy in place to ensure they are advised of changes in the deposit amounts going forward. Recommendation: Management should transfer $12,000 from operating cash to the reserve for replacements account and implement a system to ensure they are aware of required deposit increases to the reserve for replacements. Completion date: March 3, 2022 Management response: Agree. On March 3, 2022, management transferred $12,000 to the reserve for replacements account from operating cash. No further action is required.
Name of auditee: Laurentian Hall Associates, Inc. HUD auditee identification number: 033-35197 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2021 CAP prepared by Name: Dana Wall Position: Controller Telephone number: 412-578-7872 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of Condition 2021-001 (Assistance Listing No. 14.157): At December 31, 2021, deposits to the reserve for replacements account of $12,000 had not been made. Recommendation: Management should transfer $12,000 from operating cash to the reserve for replacements account and implement a system to ensure they are aware of required deposit increases to the reserve for replacements. Action(s) taken or planned on the finding: Agree. On March 3, 2022, management transferred $12,000 to the reserve for replacements account from operating cash. No further action is required.
FAC accepted this audit on April 20, 2021 — management decision was due October 20, 2021.
FAC accepted this audit on June 2, 2020 — management decision was due December 2, 2020.
FAC accepted this audit on May 14, 2019 — management decision was due November 14, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on October 31, 2018 — management decision was due May 1, 2019.
GSA_MIGRATION
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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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