COMMUNITY APARTMENTS CORPORATION OF RUTHERFORD COUNTY #2

EIN: 300046623

UEI: TQF7XQMUPG36

Data as of August 19, 2026

9
Audit Years
2
Total Findings
1
Repeat Findings

FY 2024-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 27, 2025. 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 December 27, 2025, which was (236 days ago).

What is a management decision? →
2024-001
Other
REPEAT
Condition

Supportive Housing for Persons with Disabilities (Section 811), Assistance Listing Number 14.181 Criteria: The Project’s occupancy rate should be adequate to maintain Project operations. Statement of Condition: The Project’s vacancy expense was 28% of rental revenue for the year ended September 30, 2024. Cause: Of the Project’s ten units, two were vacant for the entire year, and one was vacant for most of the year. Effect: Decreased revenue may result in excessive future usage of replacement reserve funds. Decreased revenue may also negatively impact the Project’s ability to fund future Project operations. Recommendation: The Project should continue its efforts to obtain tenants and decrease vacancies. Views of Responsible Officials: We agree with the finding. The Project will continue its attempts to decrease vacancies.

Corrective Action Plan

Corrective Action Plan: The Project is doing all that is within its control to get the vacant units rented. Auditee Contact: Lisa Poteat (The Arc of North Carolina, Inc.), Management Agent

Prior Finding References

2023-001

About Other →

FY 2023-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 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 December 26, 2024, which was (602 days ago).

What is a management decision? →
2023-001
Other
Condition

Supportive Housing for Persons with Disabilities (Section 811), Assistance Listing Number 14.181 Criteria: The Project’s occupancy rate should be adequate to maintain Project operations. Statement of Condition: The Project’s vacancy expense was 31% of rental revenue for the year ended September 30, 2023. Cause: Of the Project’s ten units, two were vacant the entire year, one was vacant almost the entire year and another was vacant several months during the year. Effect: Decreased revenue may result in excessive future usage of replacement reserve funds. Decreased revenue may also negatively impact the Project’s ability to fund future Project operations. Recommendation: The Project should continue its efforts to obtain tenants and decrease vacancies. Views of Responsible Officials: We agree with the finding. The Project will continue its attempts to decrease vacancies.

Corrective Action Plan

Corrective Action Plan: The Project is doing all that is within its control to get the vacant units rented. Auditee Contact: John Nash (The Arc of North Carolina, Inc.), Management Agent

About Other →

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.

Are you this organization?

Track your findings and corrective action plans across audit cycles.

Start tracking findings →

Do you fund this organization?

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.