EIN: 261551974
UEI: LFHGF4JLZ6S7
Audited by: Browder & Associates, PC
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 March 2, 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 September 2, 2026 (5 days ago).
What is a management decision? →FAC accepted this audit on March 11, 2025 — management decision was due September 11, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
Management did not submit PRAC renewal request until 4 days prior to the expiration of the contract.
Show full finding ▾Hide full finding ▴Management did not submit PRAC renewal request until 4 days prior to the expiration of the contract.
SPM’s Controller of 15 years retired in early 2023. SPM has replaced this position with new leadership, and we are providing additional training to the accounting staff. We do not expect to have this issue going forward.
Management did not record HAP receivable of $197,652 in its financial statements. Rental income was materially misstated prior to identification by auditors of error.
Show full finding ▾Hide full finding ▴Management did not record HAP receivable of $197,652 in its financial statements. Rental income was materially misstated prior to identification by auditors of error.
SPM Terminated the employment of the person responsible for this oversight and has implemented an internal control for its Financial Planning & Analysis department to monitor the management team’s compliance with these deadlines.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on March 14, 2022 — management decision was due September 14, 2022.
FAC accepted this audit on March 8, 2021 — management decision was due September 8, 2021.
FAC accepted this audit on April 2, 2020 — management decision was due October 2, 2020.
FAC accepted this audit on March 14, 2019 — management decision was due September 14, 2019.
FAC accepted this audit on February 21, 2018 — management decision was due August 21, 2018.
FAC accepted this audit on March 20, 2017 — management decision was due September 20, 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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