EIN: 261364504
UEI: Y7AZFMXQJGW1
Audited by: Smith Marion & Co
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 October 2, 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 April 2, 2023 (1244 days ago).
What is a management decision? →Title and CFDA Number of Federal Program - Supportive Housing for the Elderly - Project Rental Assistance Contract and Capital Advance (CFDA # 14.157) Information on Universe and Population Size ? The Organization had surplus cash as of December 31, 2021. Sample Size Information - Sample size for compliance was the Organization?s federal program. Noncompliance Information - The Organization was required to deposit surplus cash of $6,269 within 60 days of year end in accordance with the OMB Compliance Supplement. . Condition - The Organization did not make the deposit. Criteria - The Organization should deposit surplus cash within the timeframe specified in the OMB Compliance Supplement. Cause - The Organization failed to monitor the cash requirements of the residual receipts account as specified by the OMB Compliance Supplement. Effect or Potential Effect - The residual receipts account was not funded in accordance with the OMB Compliance Supplement. Recommendation - Surplus cash deposit amounts must be Deposited within the specified time frame required by the OMB Compliance Supplement. Views of Responsible Officials and Planned Corrective Actions ? Management is aware of the surplus deposit requirement and agrees with the finding. Management is in the process of making the required deposit.
Show full finding ▾Hide full finding ▴Title and CFDA Number of Federal Program - Supportive Housing for the Elderly - Project Rental Assistance Contract and Capital Advance (CFDA # 14.157) Information on Universe and Population Size ? The Organization had surplus cash as of December 31, 2021. Sample Size Information - Sample size for compliance was the Organization?s federal program. Noncompliance Information - The Organization was required to deposit surplus cash of $6,269 within 60 days of year end in accordance with the OMB Compliance Supplement. . Condition - The Organization did not make the deposit. Criteria - The Organization should deposit surplus cash within the timeframe specified in the OMB Compliance Supplement. Cause - The Organization failed to monitor the cash requirements of the residual receipts account as specified by the OMB Compliance Supplement. Effect or Potential Effect - The residual receipts account was not funded in accordance with the OMB Compliance Supplement. Recommendation - Surplus cash deposit amounts must be Deposited within the specified time frame required by the OMB Compliance Supplement. Views of Responsible Officials and Planned Corrective Actions ? Management is aware of the surplus deposit requirement and agrees with the finding. Management is in the process of making the required deposit.
CORRECTIVE ACTION PLAN Name of auditee: Manor at Maple Esplande, Inc. 082-EE179 Name of audit firm: Porterfield and Company CPA, PLLC Period covered by the audit: January 1, 2021 through December 31, 2021 CAP prepared by: Name: Neal Gibson Position: Executive Director of Northwest Regional Housing Authority (management agent) Telephone number: (870) 741-5522 Current Findings on the Schedule of Findings , Questioned Costs, and Recommendations Finding 2021-1 a. Comments on the Finding and Each Recommendation: Manor at Maple Esplanade, Inc. is aware of the surplus cash requirement. We agree with the finding that $6,269 should have been deposited in the residual receipts account within 60 days of the year end. We agree with the recommendation that we must monitor our compliance with this requirement and make the deposits timely. b. Action Taken on the Finding Manor at Maple Esplanade, Inc. will make the required deposit as funds are available.
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