EIN: 261535800
UEI: EJYAPB32KRN5
Audited by: MADDOX & ASSOCIATES, APC
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 December 16, 2025. 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 June 16, 2026 (85 days ago).
What is a management decision? →SURPLUS CASH WAS NOT DEPOSITED INTO THE RESIDUAL RECEIPTS ACCOUNT WITHIN 90 DAYS.
Show full finding ▾Hide full finding ▴SURPLUS CASH WAS NOT DEPOSITED INTO THE RESIDUAL RECEIPTS ACCOUNT WITHIN 90 DAYS.
MANAGEMENT AGREES WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WAS FUNDED ON OCTOBER 3, 2024, IN THE AMOUNT OF $1,802. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERLY FUNDED IN THE FUTURE.
FAC accepted this audit on October 1, 2024 — management decision was due April 1, 2025.
FAC accepted this audit on December 11, 2023 — management decision was due June 11, 2024.
FAC accepted this audit on November 15, 2022 — management decision was due May 15, 2023.
FAC accepted this audit on October 12, 2021 — management decision was due April 12, 2022.
For the year ending June 30, 2021, we reviewed the withdrawals from the replacement reserve and noted one withdrawal exceeded the approved amount. Context: Of the $19,499.38 withdrawn from the account during the year ended June 30, 2021,$651.38 was not approved. Effect: Organization used reserve funds that were intended for specific purposes risking availability at time of need. Cause: No cause could be determined. Recommendation: We recommend management review and revise controls over replacement reserves to ensure required withdrawals are approved. Responsible Official's Response and Corrective Action Planned: We agree with the findings and recommendations as it was human error. The Non-HUD Approved $651.38 that was paid from the Replacement Reserve Account has been deposited back into the Replacement Reserve account on September 15, 2021. Please see the attached bank verification. Management has taken steps to retrain staff in the Replacement Reserve check disbursements. Planned Implementation Date of Corrective Action: September 15, 2021. Person Responsible for Corrective Action: Melanie Moe, Managing Agent.
Show full finding ▾Hide full finding ▴Finding 2021-001: Information on the Federal Program: CFDA 14.181 ? Section 811 Capital Advance. Compliance Requirements: All disbursements from the reserve must be approved by HUD. Type of Finding: Noncompliance (Special Tests and Provisions). Criteria:24 CFR 891.405(d) Funds may be drawn from the reserve and used only in accordance with HUD guidelines and with the approval of, or as directed by, HUD. Condition: For the year ending June 30, 2021, we reviewed the withdrawals from the replacement reserve and noted one withdrawal exceeded the approved amount. Context: Of the $19,499.38 withdrawn from the account during the year ended June 30, 2021,$651.38 was not approved. Effect: Organization used reserve funds that were intended for specific purposes risking availability at time of need. Cause: No cause could be determined. Recommendation: We recommend management review and revise controls over replacement reserves to ensure required withdrawals are approved. Responsible Official's Response and Corrective Action Planned: We agree with the findings and recommendations as it was human error. The Non-HUD Approved $651.38 that was paid from the Replacement Reserve Account has been deposited back into the Replacement Reserve account on September 15, 2021. Please see the attached bank verification. Management has taken steps to retrain staff in the Replacement Reserve check disbursements. Planned Implementation Date of Corrective Action: September 15, 2021. Person Responsible for Corrective Action: Melanie Moe, Managing Agent.
Comments on Findings and Recommendations: We agree with the findings and recommendation as it was human error. Action Taken or Planned: The Non-HUD approved $651.38 that was paid from the replacement Reserve Account has been deposited back into the Replacement Reserve account on September 15, 2021. Please see the attached bank verification. Management has taken steps to retrain staff in the replacement reserve check disbursements. Planned Implementation Date of Corrective Action: September 15, 2021. Person Responsible for Corrective Action: Melanie Moe, Managing Agent.
For the year ending June 30, 2021, we reviewed project fund expenditures and found two instances where activities charged to the program were not allowable costs to the program per HUD section 811. Context: We tested twenty-five (25) randomly selected disbursements totaling $8,337 from a population of $72,414 and found two instances of noncompliance in the amount of $16.05. Effect: Funds that were to be used for the operations of the HUD property may not be available at the time of need. Cause: Management approved finance charges to be charged to the program that are not allowable. Recommendation: We recommend management review and revise controls over credit card transactions to ensure the interest and financing charges are not comingled with use of PRAC project funds. Responsible Official's Response and Corrective Action Planned: We agree with the findings and recommendations. Management closed the credit card account and has established a purchasing card (purchasing cards act like a debit card whereas the funds must be available at the time of purchase). Management has full access and control of the card. Planned Implementation Date of Corrective Action: April 27, 2021. Person Responsible for Corrective Action: Melanie Moe, Managing Agent.
Show full finding ▾Hide full finding ▴Finding 2021-002: Information on the Federal Program: CFDA 14.181 ? Supportive Housing for Persons with Disabilities. Compliance Requirements: PRAC project funds must be used only for expenses that are reasonable and necessary to the operation of the project as provided for in the Regulatory Agreement between HUD and the project owner (24 CFR section 891.400(e)) (Activities allowed). Criteria: 24 CFR 891.400(e) Project funds must be used for the operation of the project. Condition: For the year ending June 30, 2021, we reviewed project fund expenditures and found two instances where activities charged to the program were not allowable costs to the program per HUD section 811. Context: We tested twenty-five (25) randomly selected disbursements totaling $8,337 from a population of $72,414 and found two instances of noncompliance in the amount of $16.05. Effect: Funds that were to be used for the operations of the HUD property may not be available at the time of need. Cause: Management approved finance charges to be charged to the program that are not allowable. Recommendation: We recommend management review and revise controls over credit card transactions to ensure the interest and financing charges are not comingled with use of PRAC project funds. Responsible Official's Response and Corrective Action Planned: We agree with the findings and recommendations. Management closed the credit card account and has established a purchasing card (purchasing cards act like a debit card whereas the funds must be available at the time of purchase). Management has full access and control of the card. Planned Implementation Date of Corrective Action: April 27, 2021. Person Responsible for Corrective Action: Melanie Moe, Managing Agent.
Comments on Findings and Recommendations: We agree with the findings and recommendations. Actions Taken or Planned: Management closed the credit card account and has established a purchasing card (purchasing cards act like a debit card whereas the funds must be available at the time of purchase). Management has full access and control of the card. Planned Implementation Date of Corrective Action: April 27, 2021. Person Responsible for Corrective Action: Melanie Moe, Managing Agent.
FAC accepted this audit on October 12, 2020 — management decision was due April 12, 2021.
FAC accepted this audit on September 30, 2019 — management decision was due March 30, 2020.
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
FAC accepted this audit on October 19, 2017 — management decision was due April 19, 2018.
FAC accepted this audit on October 30, 2016 — management decision was due April 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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