EIN: 251838624
UEI: GSA_MIGRATION
Audited by: MCGILL, POWER, BELL & ASSOCIATES, LLP
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 February 3, 2022. 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 August 3, 2022 (1489 days ago).
What is a management decision? →The Project held an excess Residual Receipts balance at year end. Criteria: The Project is required to use any additional Residual Receipts above $250 per unit to offset HAP payments. Effect of Condition: The Residual Receipts account was overfunded by $1,212 at year end. Cause of Condition: The procedures in place to ensure the residual receipts balance was correct were not followed. Recommendation: Excess residual receipts balance at year end should be used to offset HAP payments. Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-01 ? Supportive Housing for Disabled Persons CFDA #14.181 Statement of Condition: The Project held an excess Residual Receipts balance at year end. Criteria: The Project is required to use any additional Residual Receipts above $250 per unit to offset HAP payments. Effect of Condition: The Residual Receipts account was overfunded by $1,212 at year end. Cause of Condition: The procedures in place to ensure the residual receipts balance was correct were not followed. Recommendation: Excess residual receipts balance at year end should be used to offset HAP payments. Response: See Corrective Action Plan.
There is no disagreement with the audit finding. The Organization has made underfunded corrective deposits to the reserve for replacement on January 25, 2022. The Organization has developed a checklist to document procedures to be performed at each month-end to ensure that monthly deposits to the reserve for replacement account are for the correct amount of $408. This checklist has been charged/communicated with all employees in the accounting departments as well.
Monthly Replacement for Reserve deposits should have been $408. Criteria: The Project was required to make Replacement for Reserve deposits of $408 not $400. Effect of Condition: Replacement for Reserve account was underfunded by $96 for the year. Cause of Condition: The procedures in place to ensure correct deposits were not followed. Recommendation: Replacement for Reserve deposits should be updated to $408 per month Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-02 ? Supportive Housing for Disabled Persons CFDA #14.181 Statement of Condition: Monthly Replacement for Reserve deposits should have been $408. Criteria: The Project was required to make Replacement for Reserve deposits of $408 not $400. Effect of Condition: Replacement for Reserve account was underfunded by $96 for the year. Cause of Condition: The procedures in place to ensure correct deposits were not followed. Recommendation: Replacement for Reserve deposits should be updated to $408 per month Response: See Corrective Action Plan.
There is no disagreement with the audit finding. The Organization will transfer the Residual Receipts deposit of $1,212 from the fiscal year-ended September 30, 2020 in accordance with the Project's Regulatory Agreement.
2020-001
FAC accepted this audit on January 27, 2021 — management decision was due July 27, 2021.
Monthly deposits to the Reserve for Replacement Account had not been made, however the entire deposit requirement was made in the last month of the year (September). Criteria: Per the Project?s Regulatory Agreement, the Project is required to make Reserve for Replacement deposits on a monthly basis. Effect of Condition: This is a violation of the Regulatory Agreement entered into with HUD. Cause of Condition: The procedures in place to ensure that Reserve for Replacement deposits were made on a monthly basis were not followed. Recommendation: Reserve for Replacement deposits should be made in accordance with the Project?s Regulatory Agreement.
Show full finding ▾Hide full finding ▴2020-001 ? Statement of Condition: Monthly deposits to the Reserve for Replacement Account had not been made, however the entire deposit requirement was made in the last month of the year (September). Criteria: Per the Project?s Regulatory Agreement, the Project is required to make Reserve for Replacement deposits on a monthly basis. Effect of Condition: This is a violation of the Regulatory Agreement entered into with HUD. Cause of Condition: The procedures in place to ensure that Reserve for Replacement deposits were made on a monthly basis were not followed. Recommendation: Reserve for Replacement deposits should be made in accordance with the Project?s Regulatory Agreement.
Views of Responsible Officials and Planned Corrective Actions: 2020-001 - There is no disagreement with the audit finding. The Organization has made corrective deposits to the reserve for replacement in the months following the missed deposits. The Organization has developed a checklist to document procedures to be performed at each month-end to ensure that monthly deposits to the reserve for replacement account are not overlooked and can be made on a timely basis. This checklist has been shared/communicated with all employees in the accounting department as well. Employee Responsible for Corrective Action: Patty Roger. Completion Date: January 7, 2021
The Project did not make the residual receipts (surplus cash) deposit from the fiscal year-end September 30, 2019. Criteria: Per the Project?s Regulatory Agreement, the Project is required to deposit residual receipts (surplus cash) with 90 days after the end of the fiscal year-end. Effect of Condition: This is a violation of the Regulatory Agreement entered into with HUD. Cause of Condition: The procedures in place to ensure the residual receipts deposit was made were not followed. Recommendation: Residual receipts deposit for the fiscal year-ended September 30, 2019 should be made in accordance with the Project?s Regulatory Agreement.
Show full finding ▾Hide full finding ▴2020-002 ? Statement of Condition: The Project did not make the residual receipts (surplus cash) deposit from the fiscal year-end September 30, 2019. Criteria: Per the Project?s Regulatory Agreement, the Project is required to deposit residual receipts (surplus cash) with 90 days after the end of the fiscal year-end. Effect of Condition: This is a violation of the Regulatory Agreement entered into with HUD. Cause of Condition: The procedures in place to ensure the residual receipts deposit was made were not followed. Recommendation: Residual receipts deposit for the fiscal year-ended September 30, 2019 should be made in accordance with the Project?s Regulatory Agreement.
Views of Responsible Officials and Planned Corrective Actions: 2020-002 There is no disagreement with the audit finding. The Organization transferred the Residual Receipts deposit of $3,462 from the fiscal year ended September 30, 2019 in accordance with the Project's Regulatory Agreement. Employee Responsible for Corrective Action: Vickie Powers. Completion Date: January 7, 2021.
FAC accepted this audit on March 15, 2020 — management decision was due September 15, 2020.
FAC accepted this audit on January 17, 2019 — management decision was due July 17, 2019.
FAC accepted this audit on January 9, 2018 — management decision was due July 9, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 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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