EIN: 273726021
UEI: J54BLANYRT49
Audited by: Bernard Robinson & Company, L.L.P.
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 April 9, 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 9, 2026 (34 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 4, 2024 — management decision was due October 4, 2024.
FAC accepted this audit on April 19, 2023 — management decision was due October 19, 2023.
FAC accepted this audit on April 10, 2022 — management decision was due October 10, 2022.
FAC accepted this audit on April 5, 2021 — management decision was due October 5, 2021.
FAC accepted this audit on April 7, 2020 — management decision was due October 7, 2020.
During the year ended December 31, 2019, the Project withdrew a HUD approved reserve withdrawal incorrectly from the tenant security deposit cash account causing the balance in the tenant security deposit cash account to be less than the outstanding obligations under the account for security deposits. Criteria: The HUD Handbook 4370.2 REV-1, Chapter 2 Section 12.A.2. states that any funds collected as security deposits must be kept separate and apart from all other project funds in an account maintained in the name of the project. The balance of the account must not at any time be less than the aggregate of all outstanding obligations under the account for security deposits. Effect: Noncompliance with HUD regulations and state security deposits laws. Cause: Management oversight Context: A test to compare the balance in the security deposit cash account to the aggregate of all outstanding obligations under the account was performed. At December 31, 2019, the balance in the security deposit cash account was $9,603 and the aggregate of all outstanding obligations under the account was $12,856. Questioned Costs: N/A Recommendation: We recommend that management deposit funds sufficient to ensure that the balance in the tenant security deposit cash account is sufficiently funded in an amount of the aggregate outstanding obligations under the account for security deposits. View's of Responsible Officials and Corrective Action Plan: Management acknowledges the underfunded security deposit cash account. Management made a transfer from the replacement reserve account to the tenant security deposit account in the amount of $4,081 on January 22, 2020 to withdraw the HUD approved withdrawal from the replacement reserve account and properly fund the tenant security deposit cash account.
Show full finding ▾Hide full finding ▴Finding 2019-001 Statement of Condition: During the year ended December 31, 2019, the Project withdrew a HUD approved reserve withdrawal incorrectly from the tenant security deposit cash account causing the balance in the tenant security deposit cash account to be less than the outstanding obligations under the account for security deposits. Criteria: The HUD Handbook 4370.2 REV-1, Chapter 2 Section 12.A.2. states that any funds collected as security deposits must be kept separate and apart from all other project funds in an account maintained in the name of the project. The balance of the account must not at any time be less than the aggregate of all outstanding obligations under the account for security deposits. Effect: Noncompliance with HUD regulations and state security deposits laws. Cause: Management oversight Context: A test to compare the balance in the security deposit cash account to the aggregate of all outstanding obligations under the account was performed. At December 31, 2019, the balance in the security deposit cash account was $9,603 and the aggregate of all outstanding obligations under the account was $12,856. Questioned Costs: N/A Recommendation: We recommend that management deposit funds sufficient to ensure that the balance in the tenant security deposit cash account is sufficiently funded in an amount of the aggregate outstanding obligations under the account for security deposits. View's of Responsible Officials and Corrective Action Plan: Management acknowledges the underfunded security deposit cash account. Management made a transfer from the replacement reserve account to the tenant security deposit account in the amount of $4,081 on January 22, 2020 to withdraw the HUD approved withdrawal from the replacement reserve account and properly fund the tenant security deposit cash account.
Lillie Joe Windley Housing, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2019. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Period: Year ended December 31, 2019 The finding from the December 31, 2019 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding - Financial Statement Audit and Federal Award Program Audit Finding No. 2019-001: Recommendation: We recommend that management deposit funds sufficient to ensure that the balance in the tenant security deposit cash account is sufficiently funded in an amount of the aggregate outstanding obligations under the account for security deposits. Management's Response: Management acknowledges the underfunded security deposit cash account. Management made a transfer from the replacement reserve account to the tenant security deposit account in the amount of $4,081 on January 22, 2020 to withdraw the HUD approved withdrawal from the replacement reserve account and properly fund the tenant security deposit cash account. If HUD has questions regarding this corrective action plan, please call (252) 946-0110.
FAC accepted this audit on April 16, 2019 — management decision was due October 16, 2019.
FAC accepted this audit on April 2, 2018 — management decision was due October 2, 2018.
FAC accepted this audit on March 21, 2017 — management decision was due September 21, 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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