EIN: 273407964
UEI: HTDAP5QTRAM6
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 26, 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 July 26, 2024, which was (755 days ago).
What is a management decision? →Schedule reference number 2023-001. Title and AL Number of Federal Program: Section 811 Capital Advance (AL 14.181) and Home Improvement Partnership Program (AL 14.239) Type of finding: Federal Award Resolution status: In process Population size: N/A Sample size: N/A Repeat finding: No Criteria: Surplus cash should be funded to the residual receipts account within 60 days of year end. Condition: The project had surplus cash amounting to $6,269 as of September 30, 2022. Cause: Management inadvertently deposited $6,268 into the reserve for replacement account on November 29, 2022 instead of depositing $6,269 into the residual receipts account. When management realized the mistake, they made another deposit of $6,268 into the residual receipts account in February 2023, however they have an additional deposit in the reserve for replacement account as of September 30, 2023. Effect: There may have been surplus cash as of September 30, 2023. Noncompliance code: B. Questioned cost: N/A Reporting views of officials: Auditee agrees with the finding. Contract Number: 114-HD045. Context: This was noted while performing certain procedures on surplus cash. Recommendation: Management should obtain approval from HUD to withdraw the extra deposit from the reserve for replacement account and ensure that any surplus cash is deposited in the correct amount into the residual receipts account on a timely basis. Auditors' summary of auditee's comments: They are in agreement. Completion date: September 30, 2024. Response: Management plans to obtain approval from HUD to withdraw the extra deposit in the reserve for replacement account and will calculate surplus cash and fund the residual receipts with the required amount on a timely basis.
Finding 2023-001 – Surplus cash should be funded to the residual receipts account within 60 days of year end. Management inadvertently deposited $6,268 into the reserve for replacement account on November 29, 2022 instead of depositing $6,269 into the residual receipts account. When management realized the mistake, they made another deposit of $6,268 into the residual receipts account in February 2023, however they have an additional deposit in the reserve for replacement account as of September 30, 2023.Response: Management plans to withdraw the extra deposit in the reserve for replacement account and will calculate surplus cash and fund the residual receipts account with the required amount on a timely basis.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 25, 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 July 25, 2022, which was (1487 days ago).
What is a management decision? →Schedule reference number 2021-001 Title and CFDA Number of Federal Program: Section 811 Capital Advance (CFDA 14.181) and Home Improvement Partnership Program (CFDA 14.239) Type of finding: Internal control Resolution Status: In process. Population size: N/A Sample size: N/A Repeat finding: No. Criteria: Controls should be in place to ensure that adjusting journal entries from the audit are posted to the accounting records. Statement of Condition: During the current year audit, it was noted that adjusting journal entries from the prior audit were not recorded in the general ledger resulting in a current year adjustment to net assets. Additionally, an adjusting journal entry to record the proper amount of depreciation on fixed assets had to be made for the year ended September 30, 2021. Cause: Management oversight. Effect or Potential Effect: Accumulated depreciation and depreciation expenses were understated and net assets were overstated. Adjusting entries for a significant amount had to be made to properly report the balances at year end. Auditor Non-Compliance Code: S. Internal control deficiency Questioned costs: None Reporting views of responsible officials: Auditee agrees with the finding. Contract Number: 114-HD045. Context: The general ledger balance was different than the prior year audit report for fixed assets and net assets. Recommendation: The proposed adjusting journal entries should be posted to the books. Management should set up procedures for ensuring that all transactions are properly recorded at year end. Auditors' summary of auditee's comment: They are in agreement. Proposed completion date: September 30, 2022. Response: In the future, management will ensure that all adjusting journal entries made during the audit are posted to the general ledger.
GSA_MIGRATION
Schedule reference number 2021-002. Title and CFDA Number of Federal Program: Section 811 Capital Advance (CFDA 14.181) and Home Improvement Partnership Program (CFDA 14.239) Type of finding: Federal Award Resolution status: In process Population size: N/A Sample size: N/A Repeat finding: Yes Criteria: Surplus cash should be funded to the residual receipts account within 60 days of year end. Condition: The project had surplus cash amounting to $11,073 as of September 30, 2021. Cause: Management was waiting on the audit to be completed to verify the amount. Effect: A minimal amount of lost interest income. Noncompliance code: B. Questioned cost: N/A Reporting views of officials: Auditee agrees with the finding. Contract Number: 114-HD045. Context: This was noted while performing certain procedures on surplus cash. Recommendation: Management should fund the surplus cash amount as soon as possible. Auditors' summary of auditee's comments: They are in agreement. Completion date: September 30, 2021. Response: Management plans to fund the surplus cash into the residual receipt account in the next weeks. In the future, management will calculate surplus cash and fund the residual receipts with the required amount on a timely basis.
Finding 2021-001 ? Controls should be in place to ensure that adjusting journal entries from the audit are posted to the accounting records. This was an oversight and management will ensure that all adjusting journal entries made during the audit are posted to the general ledger. Finding 2021-002 ? Surplus cash was not funded to the residual receipts account within 60 days of year end. Management funded the surplus cash account on 12/01/21. In the future, management will calculate surplus cash and fund the residual receipts account on a timely basis.
2020-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 26, 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 July 26, 2021, which was (1851 days ago).
What is a management decision? →The submission of the Data Collection form (DCF) the the Federal Audit Clearinghouse for the year ending September 30,2019 was not filed on time
Management will insure that DCF submission are done timely
The project surplus cash should be funded to the Residual Receipts with in 60 day of the end of the year.
Management plans to fund the surplus cash into the residual receipts as soon as possible
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 22, 2018. 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 August 22, 2018, which was (2920 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 25, 2017. 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 25, 2018, which was (2978 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-001
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.