EIN: 261506395
UEI: Z9H3KMWLCLH1
Audited by: MADDOX & ASSOCIATES, APC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 5, 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 5, 2026 (60 days ago).
What is a management decision? →FAC accepted this audit on October 7, 2024 — management decision was due April 7, 2025.
FINANCIAL STATEMENTS WERE NOT FILED WITH HUD.
Show full finding ▾Hide full finding ▴FINANCIAL STATEMENTS WERE NOT FILED WITH HUD.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON OCTOBER 3, 2023.
FAC accepted this audit on December 22, 2023 — management decision was due June 22, 2024.
Financial statements were not filed with HUD by the 90 day deadline.
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Management agrees with the finding. The financial statements were submitted to HUD on October 5, 2022.
FAC accepted this audit on January 12, 2023 — management decision was due July 12, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
Financial statements were not filed with HUD by the 90 day deadline. Cause: The owner was not able to complete its accounting process for the period until after the HUD financial statement filing deadline. Effect or Potential Effect: Financial statements were not filed with HUD. Auditor Non-Compliance Code: Z Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The financial statements were submitted to HUD on December 6, 2021. Context: Financial statements were not filed with HUD by the 90 day deadline. Recommendation: The owner should complete its accounting process on a timely basis. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The financial statements were submitted to HUD on December 6, 2021. Response Indicator: Agree Completion Date: December 6, 2021 Response: Management agrees with the finding. The financial statements were submitted to HUD on December 6, 2021.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2021-001 Type of Finding: FA Finding Resolution Status: Resolved 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: The Regulatory Agreement and Project Rental Assistance Contract require audited financial statements be submitted to HUD within 60 days of the project?s fiscal year end. Uniform Financial Reporting Standards (UFRS) changed the deadline to 90 days. Statement of Condition: Financial statements were not filed with HUD by the 90 day deadline. Cause: The owner was not able to complete its accounting process for the period until after the HUD financial statement filing deadline. Effect or Potential Effect: Financial statements were not filed with HUD. Auditor Non-Compliance Code: Z Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The financial statements were submitted to HUD on December 6, 2021. Context: Financial statements were not filed with HUD by the 90 day deadline. Recommendation: The owner should complete its accounting process on a timely basis. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The financial statements were submitted to HUD on December 6, 2021. Response Indicator: Agree Completion Date: December 6, 2021 Response: Management agrees with the finding. The financial statements were submitted to HUD on December 6, 2021.
Finding Reference Number: 2021-001 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. The financial statements were submitted to HUD on December 6, 2021. Completion Date: December 6, 2021
FAC accepted this audit on November 17, 2020 — management decision was due May 17, 2021.
FAC accepted this audit on October 6, 2019 — management decision was due April 6, 2020.
Financial statements were not filed with HUD by the 90 day deadline. Cause: The owner was not able to complete its accounting process for the period until after the HUD financial statement filing deadline. Effect or Potential Effect: Financial statements were not filed with HUD. Auditor Non-Compliance Code: Z Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The financial statements were submitted to HUD on October 5, 2018. Context: Financial statements were not filed with HUD by the 90 day deadline. Recommendation: The owner should complete its accounting process on a timely basis. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The financial statements were submitted to HUD on October 5, 2018. Response Indicator: Agree Completion Date: October 5, 2018 Response: Management agrees with the finding. The financial statements were submitted to HUD on October 5, 2018.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2019-001 Type of Finding: FA Finding Resolution Status: Resolved 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: The Regulatory Agreement and Project Rental Assistance Contract require audited financial statements be submitted to HUD within 60 days of the project?s fiscal year-end. Uniform Financial Reporting Standards (UFRS) changed the deadline to 90 days. Statement of Condition: Financial statements were not filed with HUD by the 90 day deadline. Cause: The owner was not able to complete its accounting process for the period until after the HUD financial statement filing deadline. Effect or Potential Effect: Financial statements were not filed with HUD. Auditor Non-Compliance Code: Z Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The financial statements were submitted to HUD on October 5, 2018. Context: Financial statements were not filed with HUD by the 90 day deadline. Recommendation: The owner should complete its accounting process on a timely basis. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The financial statements were submitted to HUD on October 5, 2018. Response Indicator: Agree Completion Date: October 5, 2018 Response: Management agrees with the finding. The financial statements were submitted to HUD on October 5, 2018.
Finding Reference Number: 2019-001 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. The financial statements were submitted to HUD on October 5, 2018. Completion Date: October 5, 2018
FAC accepted this audit on November 11, 2018 — management decision was due May 11, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
FAC accepted this audit on November 1, 2016 — management decision was due May 1, 2017.
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