EIN: 264818963
UEI: LB9EEFWBF9L1
Audited by: Dauby O'Connor & Zaleski, LLC
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 July 8, 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 January 8, 2027 (126 days from today).
What is a management decision? →FAC accepted this audit on July 8, 2025 — management decision was due January 8, 2026.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
Assistance Listing No. title and number (federal award identification number and year): Supportive Housing for the Elderly (Assistance Listing No. 14.157, 2024) Auditor non-compliance code: N – Reserve for Replacements Deposits Finding resolution status: Unresolved Universe population size: 12 months of deposits to the reserve for replacement Sample size information: 12 months of deposits to the reserve for replacement Name of federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $236 Statement of condition #2024-001: During the year ended March 31, 2024, deposits to the reserve for replacements account were $236 less than the required amount. Criteria: Pursuant to item 10(b) of the Regulatory Agreement (form HUD-92466), the Corporation shall make monthly deposits into a separate reserve for replacements account. Effect or potential effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $236 at March 31, 2024. Cause: Management oversight. Recommendation: Management should transfer $236 from the operating account to the reserve for replacements account. Reporting views of responsible officials: Management concurs with the finding and recommendation.
Show full finding ▾Hide full finding ▴Assistance Listing No. title and number (federal award identification number and year): Supportive Housing for the Elderly (Assistance Listing No. 14.157, 2024) Auditor non-compliance code: N – Reserve for Replacements Deposits Finding resolution status: Unresolved Universe population size: 12 months of deposits to the reserve for replacement Sample size information: 12 months of deposits to the reserve for replacement Name of federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $236 Statement of condition #2024-001: During the year ended March 31, 2024, deposits to the reserve for replacements account were $236 less than the required amount. Criteria: Pursuant to item 10(b) of the Regulatory Agreement (form HUD-92466), the Corporation shall make monthly deposits into a separate reserve for replacements account. Effect or potential effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $236 at March 31, 2024. Cause: Management oversight. Recommendation: Management should transfer $236 from the operating account to the reserve for replacements account. Reporting views of responsible officials: Management concurs with the finding and recommendation.
Finding #2024-001 Comments on Findings and Recommendation: During the year ended March 31, 2024, deposits to the reserve for replacements account were $236 less than the required amount. Management should transfer $236 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
FAC accepted this audit on October 25, 2022 — management decision was due April 25, 2023.
FAC accepted this audit on July 6, 2021 — management decision was due January 6, 2022.
Section II-Financial Statement Findings Our audit disclosed no findings or questioned costs that are required to be reported. Section III-Federal Award Findings and Questioned Costs CFDA title and number (federal award identification and year): Supportive Housing for the Elderly, CFDA No. 14.157 Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable. Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $1,480 Statement of condition #2021-001 (CFDA 14.157): The Corporation's required deposit into the residual receipts account per the March 31, 2020 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Criteria: Pursuant to the HUD regulations, surplus cash is required to be deposited into a separate residual receipts fund within 90 days after the fiscal period end. Effect: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. Cause: This was an oversight by Management. Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Completion date: November 24, 2020 Management response: Agree. Management deposited $1,480 into the residual receipts fund on November 24, 2020.
Show full finding ▾Hide full finding ▴Section II-Financial Statement Findings Our audit disclosed no findings or questioned costs that are required to be reported. Section III-Federal Award Findings and Questioned Costs CFDA title and number (federal award identification and year): Supportive Housing for the Elderly, CFDA No. 14.157 Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable. Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $1,480 Statement of condition #2021-001 (CFDA 14.157): The Corporation's required deposit into the residual receipts account per the March 31, 2020 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Criteria: Pursuant to the HUD regulations, surplus cash is required to be deposited into a separate residual receipts fund within 90 days after the fiscal period end. Effect: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. Cause: This was an oversight by Management. Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Completion date: November 24, 2020 Management response: Agree. Management deposited $1,480 into the residual receipts fund on November 24, 2020.
Name of auditee: Ott's Branch Elderly Housing, Inc. HUD auditee identification number: 054-EE099-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended March 31, 2021 CAP prepared by Name: Cindy Lollis Position: Vice President of Finance Telephone number: 864-438-5089 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2021-001 (CFDA 14.157): The Corporation's required deposit into the residual receipts account per the March 31, 2020 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management response: Agree. Management deposited $1,480 into the residual receipts fund on November 24, 2020.
FAC accepted this audit on July 7, 2020 — management decision was due January 7, 2021.
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
FAC accepted this audit on July 17, 2018 — management decision was due January 17, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 16, 2018 — management decision was due August 16, 2018.
FAC accepted this audit on May 28, 2017 — management decision was due November 28, 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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