EIN: 260090703
UEI: LLTNFK7XGHM7
Audited by: Maddox & Associates, APC
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 January 15, 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 July 15, 2026 (46 days ago).
What is a management decision? →FAC accepted this audit on October 28, 2024 — management decision was due April 28, 2025.
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
HUD approval was not granted for disbursements from the restricted accounts. Cause: An approved disbursement was withdrawn twice. Effect or Potential Effect: The restricted account is underfunded by the amount of the withdrawal. Auditor Non-Compliance Code: A Questioned Costs: $4,027 Reporting Views of Responsible Officials: Management agrees with the finding. Management will return the funds to the replacement reserve account. Context: HUD approval was not granted for disbursements from the restricted accounts. Recommendation: Management should return the funds to the replacement reserve account. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. Management will return the funds to the replacement reserve account. Response Indicator: Agree Completion Date: August 16, 2022 Response: Management agrees with the finding. Management will return the funds to the replacement reserve account.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2022-001 Type of Finding: FA Finding Resolution Status: Unresolved Information on Universe Population Size: The finding was not a result of a sampling procedure. Sample Size Information: The finding was not a result of a sampling procedure. Identification of Repeat Finding and Finding Reference Number: This is not a repeat finding. Criteria: According to the regulatory agreement, disbursements from restricted funds may only be made after receiving written consent from HUD. Statement of Condition: HUD approval was not granted for disbursements from the restricted accounts. Cause: An approved disbursement was withdrawn twice. Effect or Potential Effect: The restricted account is underfunded by the amount of the withdrawal. Auditor Non-Compliance Code: A Questioned Costs: $4,027 Reporting Views of Responsible Officials: Management agrees with the finding. Management will return the funds to the replacement reserve account. Context: HUD approval was not granted for disbursements from the restricted accounts. Recommendation: Management should return the funds to the replacement reserve account. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. Management will return the funds to the replacement reserve account. Response Indicator: Agree Completion Date: August 16, 2022 Response: Management agrees with the finding. Management will return the funds to the replacement reserve account.
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management will return the funds to the replacement reserve account. Completion Date: August 16, 2022
FAC accepted this audit on October 27, 2021 — management decision was due April 27, 2022.
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
FAC accepted this audit on October 27, 2019 — management decision was due April 27, 2020.
FAC accepted this audit on November 5, 2018 — management decision was due May 5, 2019.
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
FAC accepted this audit on November 22, 2016 — management decision was due May 22, 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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