EIN: 271058745
UEI: KKFJCKYJPGC8
Audited by: Eisneramper LLP
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 April 22, 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 October 22, 2026 (42 days from today).
What is a management decision? →FAC accepted this audit on April 22, 2025 — management decision was due October 22, 2025.
FAC accepted this audit on April 25, 2024 — management decision was due October 25, 2024.
FAC accepted this audit on May 11, 2023 — management decision was due November 11, 2023.
FAC accepted this audit on April 17, 2022 — management decision was due October 17, 2022.
FAC accepted this audit on April 6, 2021 — management decision was due October 6, 2021.
FAC accepted this audit on May 7, 2020 — management decision was due November 7, 2020.
S3800-010 Finding Reference Number 2019-1 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The Regulatory Agreement requires all withdrawals from Reserve for Replacement to be approved. S3800-030 Statement of Condition The Corporation made unauthorized withdrawal from Reserve for Replacement. S3800-035 Auditor Non-Compliance Code A - Unauthorized withdrawals from Reserve for Replacement account S3800-037 FHA/Contract Number 043-EE122 S3800-038 Questioned Costs $890 S3800-050 Context The Project did not obtain HUD's approval for the Reserve for Replacement withdrawal in the amount of $890. S3800-060 Effect Deferred maintenance could occur from unauthorized withdraws from the reserve. S3800-070 Cause Management oversight. S3800-080 Recommendation The Project should deposit $890 into the Reserve for Replacement.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number 2019-1 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The Regulatory Agreement requires all withdrawals from Reserve for Replacement to be approved. S3800-030 Statement of Condition The Corporation made unauthorized withdrawal from Reserve for Replacement. S3800-035 Auditor Non-Compliance Code A - Unauthorized withdrawals from Reserve for Replacement account S3800-037 FHA/Contract Number 043-EE122 S3800-038 Questioned Costs $890 S3800-050 Context The Project did not obtain HUD's approval for the Reserve for Replacement withdrawal in the amount of $890. S3800-060 Effect Deferred maintenance could occur from unauthorized withdraws from the reserve. S3800-070 Cause Management oversight. S3800-080 Recommendation The Project should deposit $890 into the Reserve for Replacement.
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did make unauthorized withdrawal from Reserve for Replacement. S3800-130 Response Indicator Agree S3800-140 Completion Date March 12, 2020 S3800-150 Response The Project deposited $890 into the Reserve for Replacement in March 2020. S3800-160 Contact Person First Name Lucinda S3800-180 Contact Person Last Name Baughn
S3800-010 Finding Reference Number 2019-2 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The Regulatory Agreement stipulates that required deposits have to made into the Reserve for Replacements. S3800-030 Statement of Condition The Corporation failed to make required Reserve for Replacement deposits. S3800-035 Auditor Non-Compliance Code N - Reserve for Replacements Deposits S3800-037 FHA/Contract Number 043-EE122 S3800-038 Questioned Costs $1,298 S3800-050 Context The Project did not make required Reserve for replacement deposits in the amount of $1,298. S3800-060 Effect Deferred maintenance could occur from insufficient funds to cover repairs and maintenance. S3800-070 Cause Management oversight. S3800-080 Recommendation The Project should deposit $1,298 into the Reserve for Replacements.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number 2019-2 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The Regulatory Agreement stipulates that required deposits have to made into the Reserve for Replacements. S3800-030 Statement of Condition The Corporation failed to make required Reserve for Replacement deposits. S3800-035 Auditor Non-Compliance Code N - Reserve for Replacements Deposits S3800-037 FHA/Contract Number 043-EE122 S3800-038 Questioned Costs $1,298 S3800-050 Context The Project did not make required Reserve for replacement deposits in the amount of $1,298. S3800-060 Effect Deferred maintenance could occur from insufficient funds to cover repairs and maintenance. S3800-070 Cause Management oversight. S3800-080 Recommendation The Project should deposit $1,298 into the Reserve for Replacements.
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not make required deposits into Reserve for Replacement. S3800-130 Response Indicator Agree S3800-140 Completion Date March 12, 2020 S3800-150 Response The Project deposited $1,298 into the Reserve for Replacement in March 2020. S3800-160 Contact Person First Name Lucinda S3800-180 Contact Person Last Name Baughn
FAC accepted this audit on April 25, 2019 — management decision was due October 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on May 24, 2018 — management decision was due November 24, 2018.
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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