EIN: 273549467
UEI: GSA_MIGRATION
Audited by: DAUBY O'CONNOR & ZALESKI, LLC
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 March 30, 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 September 30, 2021 (1804 days ago).
What is a management decision? →FAC accepted this audit on April 15, 2020 — management decision was due October 15, 2020.
Section III-Federal Award Findings and Questioned Costs Finding reference number: 2019-001 CFDA title and number (federal award identification and year): Section 8 Housing Assistance Payments Program, CFDA No. 14.195 (Project identification number UT30-0738-201, year 2016) Auditor non-compliance code: H - Unauthorized distribution of project assets Finding resolution status: Unresolved 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: $19,543 Statement of condition #2019-001 (CFDA 14.195): During the year ended December 31, 2019, the Property paid entity expenses and distributions which exceeded surplus cash available for distribution calculated at December 31, 2018 and June 30, 2019 by $19,543. Criteria: Pursuant to the HAP Contract, the Owners shall not without the prior written approval of the Secretary (HUD) make any distributions of assets or any income of any kind except surplus cash. Cash distributions and payments of corporate/mortgagor entity expenses must be limited to surplus cash as computed at December 31 and June 30 each year. Effect: The Corporation is not in compliance with the terms of the HAP Contract and the cash position of the Property was reduced by $19,543. Cause: Management error. Recommendation: Management should limit distributions and payment of entity expenses to surplus cash computed on an annual basis or semi-annual basis. The Corporation should transfer $19,543 to the Property's operating cash account. Completion date: December 31, 2020 Management Response: Management concurs with the finding and recommendation and will request that the Corporation transfer $19,543 back to the operating cash account.
Show full finding ▾Hide full finding ▴Section III-Federal Award Findings and Questioned Costs Finding reference number: 2019-001 CFDA title and number (federal award identification and year): Section 8 Housing Assistance Payments Program, CFDA No. 14.195 (Project identification number UT30-0738-201, year 2016) Auditor non-compliance code: H - Unauthorized distribution of project assets Finding resolution status: Unresolved 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: $19,543 Statement of condition #2019-001 (CFDA 14.195): During the year ended December 31, 2019, the Property paid entity expenses and distributions which exceeded surplus cash available for distribution calculated at December 31, 2018 and June 30, 2019 by $19,543. Criteria: Pursuant to the HAP Contract, the Owners shall not without the prior written approval of the Secretary (HUD) make any distributions of assets or any income of any kind except surplus cash. Cash distributions and payments of corporate/mortgagor entity expenses must be limited to surplus cash as computed at December 31 and June 30 each year. Effect: The Corporation is not in compliance with the terms of the HAP Contract and the cash position of the Property was reduced by $19,543. Cause: Management error. Recommendation: Management should limit distributions and payment of entity expenses to surplus cash computed on an annual basis or semi-annual basis. The Corporation should transfer $19,543 to the Property's operating cash account. Completion date: December 31, 2020 Management Response: Management concurs with the finding and recommendation and will request that the Corporation transfer $19,543 back to the operating cash account.
Name of auditee: Three Link Tower, a segment of Southeast Affordable Preservation, Inc. HUD auditee identification number: UT30-0738-201 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2019 CAP prepared by Name: Tom McGinty Position: Chief Financial Officer Telephone number: (216) 472-1870 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of Condition 2019-001 (CFDA 14.195): During the year ended December 31, 2019, the Property paid entity expenses and distributions which exceeded surplus cash available for distribution calculated at December 31, 2018 and June 30, 2019 by $19,543. Management should limit distributions and payment of entity expenses to surplus cash computed on an annual basis or semi-annual basis. The Corporation should transfer $19,543 to the Property's operating cash account. Management Response: Management concurs with the finding and recommendation and will request that the Corporation transfer $19,543 back to the operating cash account.
FAC accepted this audit on April 9, 2019 — management decision was due October 9, 2019.
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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