EIN: 270112744
UEI: HVWLWTLDK6E9
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 7, 2024. 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 7, 2025, which was (501 days ago).
What is a management decision? →REQUIRED MONTHLY DEPOSITS TO THE REPLACEMENT RESERVE ARE DEFICIENT IN THE AMOUNT OF $2,000.
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERRVE DEFICIENCY WILL BE FUNDED. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
FINANCIAL STATEMENTS WERE NOT FILED WITH HUD BY THE 90 DAY DEADLINE.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WERE SUBMITTED TO HUD ON NOVEMBER 14, 2023.
2023-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 22, 2023. 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 22, 2024, which was (790 days ago).
What is a management decision? →Financial statements were not filed with HUD.
Management agrees with the finding. The financial statements were submitted to HUD on October 3, 2022.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 14, 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 May 14, 2023, which was (1195 days ago).
What is a management decision? →Finding Reference Number: 2022-001 Type of Finding: FA Finding Resolution Status: In Process 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 (as amended) requires monthly deposits of $500. Statement of Condition: Required monthly deposits to the replacement reserve are deficient in the amount of $3,000. Cause: Due to damages that the Project suffered from Hurricanes Laura and Delta the Project was unable to make the required deposits from July 2021 through December 2021. Effect or Potential Effect: Replacement reserve is deficient. Auditor Non-Compliance Code: N 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 managing agent has requested that HUD retroactively suspend the required deposits for the period in question and is awaiting their response. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Context: Required monthly deposits to the replacement reserve are deficient in the amount of $3,000. Recommendation: Management should request that HUD retroactively suspend the required deposits for the period in question. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The managing agent has requested that HUD retroactively suspend the required deposits for the period in question and is awaiting their response. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Response Indicator: Agree Completion Date: September 30, 2022 Response: Management agrees with the finding. The managing agent has requested that HUD retroactively suspend the required deposits for the period in question and is awaiting their response. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Finding Reference Number: 2022-001 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 managing agent has requested that HUD retroactively suspend the required deposits for the period in question and is awaiting their response. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: September 30, 2022
Finding Reference Number: 2022-002 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: Prior year finding reference: 2021-001 Criteria: According to the regulatory agreement, disbursements from restricted funds may only be made after receiving written consent from HUD. Statement of Condition: HUD approval was not granted for disbursements from the restricted accounts. Cause: HUD approval was not requested. Effect or Potential Effect: The restricted account is underfunded by the amount of the withdrawal. Auditor Non-Compliance Code: A Questioned Costs: $5,051 Reporting Views of Responsible Officials: Management agrees with the finding. The funds were deposited back into the restricted account on June 24, 2022. Context: HUD approval was not granted for disbursements from the restricted accounts. Recommendation: Management should deposit the funds back into the restricted account. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The funds were deposited back into the restricted account on June 24, 2022. Response Indicator: Agree Completion Date: June 24, 2022 Response: Management agrees with the finding. The funds were deposited back into the restricted account on June 24, 2022.
Finding Reference Number: 2022-002 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 funds were deposited back into the restricted account on June 24, 2022. Completion Date: June 24, 2022
2021-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 13, 2021. 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 13, 2022, which was (1530 days ago).
What is a management decision? →Finding Reference Number: 2021-001 Type of Finding: FA Finding Resolution Status: In Process 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: Prior year finding reference: 2020-001 Criteria: According to the regulatory agreement, disbursements from restricted funds may only be made after receiving written consent from HUD. Statement of Condition: HUD approval was not granted for disbursements from the restricted accounts. Cause: HUD approval was requested but was not approved. Effect or Potential Effect: The restricted account is underfunded by the amount of the withdrawal. Auditor Non-Compliance Code: A Questioned Costs: $3,500 Reporting Views of Responsible Officials: Management agrees with the finding. Management will deposit the funds back into the restricted account. Context: HUD approval was not granted for disbursements from the restricted accounts. Recommendation: Management should deposit the funds back into the restricted account. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. Management will deposit the funds back into the restricted account. Response Indicator: Agree Completion Date: September 22, 2021 Response: Management agrees with the finding. Management will deposit the funds back into the restricted account.
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. Management will deposit the funds back into the restricted account. Completion Date: September 22, 2021
2020-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 17, 2020. 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 May 17, 2021, which was (1922 days ago).
What is a management decision? →Finding Reference Number: 2020-001 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: According to the regulatory agreement, disbursements from restricted funds may only be made after receiving written consent from HUD. Statement of Condition: HUD approval was not granted for disbursements from the restricted accounts. Cause: HUD approval was not requested. Effect or Potential Effect: The restricted account was underfunded by the amount of the withdrawal. Auditor Non-Compliance Code: A Questioned Costs: $4,664 Reporting Views of Responsible Officials: Management agrees with the finding. The loan was repaid on June 23, 2020. Context: HUD approval was not granted for disbursements from the restricted accounts. Recommendation: Management should submit Form 9250 to the HUD project manager for approval before borrowing funds form the replacement reserve account. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The loan was repaid on June 23, 2020. Response Indicator: Agree Completion Date: June 23, 2020 Response: Management agrees with the finding. The loan was repaid on June 23, 2020.
Finding Reference Number: 2020-001 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 loan was repaid on June 23, 2020. Completion Date: June 23, 2020
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.