INDEPENDENCE SQ. RHF HSNG., INC. DBA INDEPENDENCE SQ. 073-11785

EIN: 300105351

UEI: UE8ZU3D6SU28

Data as of August 24, 2026

INDEPENDENCE SQ. RHF HSNG., INC. DBA INDEPENDENCE SQ. 073-1178510 audit years2 findings
10
Audit Years
2
Total Findings
0
Repeat Findings

FY 2020-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 25, 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 25, 2021 (1857 days ago).

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2020-001
Other
QUESTIONED COSTS

Finding reference number: 2020-001 CFDA title and number (Federal award identification number and year): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 (073-11785 and 2014) Auditor non-compliance code: Z - Other Finding resolution status: In Process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $1,785 Statement of Condition 2019-001 (CFDA 14.155): During the year ended September 30, 2020, the property inadvertently reimbursed RHFFI $1,785. As of September 30, 2020, RHFFI owes the Property $1,785. Criteria: Paragraph 14(c) of the Regulatory Agreement states that owners shall not without the prior written approval of the Secretary pay out any funds except from surplus cash, except for reasonable operating expenses and necessary repairs. Effect: The Corporation is not in compliance with the Regulatory Agreement. The Property's operating cash account has been reduced by $1,785. This amount has been considered in the surplus cash calculation for the year ended September 30, 2020. Cause: Management inadvertently reimbursed RHFFI. Recommendation: RHFFI should reimburse the Property's operating cash account in the amount of $1,785. Completion Date: September 30, 2021 Management Response: Agree. RHFFI will reimburse the Property during the year ended September 30, 2021.

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Full finding narrative

Finding reference number: 2020-001 CFDA title and number (Federal award identification number and year): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 (073-11785 and 2014) Auditor non-compliance code: Z - Other Finding resolution status: In Process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $1,785 Statement of Condition 2019-001 (CFDA 14.155): During the year ended September 30, 2020, the property inadvertently reimbursed RHFFI $1,785. As of September 30, 2020, RHFFI owes the Property $1,785. Criteria: Paragraph 14(c) of the Regulatory Agreement states that owners shall not without the prior written approval of the Secretary pay out any funds except from surplus cash, except for reasonable operating expenses and necessary repairs. Effect: The Corporation is not in compliance with the Regulatory Agreement. The Property's operating cash account has been reduced by $1,785. This amount has been considered in the surplus cash calculation for the year ended September 30, 2020. Cause: Management inadvertently reimbursed RHFFI. Recommendation: RHFFI should reimburse the Property's operating cash account in the amount of $1,785. Completion Date: September 30, 2021 Management Response: Agree. RHFFI will reimburse the Property during the year ended September 30, 2021.

Corrective Action Plan

Statement of Condition 2019-001 (CFDA 14.155): During the year ended September 30, 2020, the property inadvertently reimbursed RHFFI $1,785. As of September 30, 2020, RHFFI owes the Property $1,785. Recommendation: RHFFI should reimburse the Property's operating cash account in the amount of $1,785. Action(s) taken or planned on the finding: Agree. RHFFI will reimburse the Property during the year ended September 30, 2021.

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FY 2019-09-30

FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.

2019-001
Special Tests & Provisions
QUESTIONED COSTS

Finding reference number: 2019-001 CFDA title and number (Federal award identification number and year): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 (073-11785 and 2014) Auditor non-compliance code: N - Reserve for replacement deposits Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $99 Statement of Condition 2019-001 (CFDA 14.155): The Corporation did not make the total required reserve for replacements deposits during the year ended September 30, 2019. Criteria: Paragraph 10(b) of the Regulatory Agreement, states that the Property is required to make monthly deposits to the reserve for replacements fund as required by HUD. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements is underfunded by $99 at September 30, 2019. Cause: The required deposit to the reserve for replacements for September 30, 2019 was $99 less than the amount required by HUD as of September 30, 2019. Recommendation: Management should transfer $99 from operating cash to the reserve for replacements fund. Completion Date: October 25, 2019 Management Response: Agree. On October 25, 2019, management transferred $99 from operating cash to the reserve for replacements fund.

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Full finding narrative

Finding reference number: 2019-001 CFDA title and number (Federal award identification number and year): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 (073-11785 and 2014) Auditor non-compliance code: N - Reserve for replacement deposits Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $99 Statement of Condition 2019-001 (CFDA 14.155): The Corporation did not make the total required reserve for replacements deposits during the year ended September 30, 2019. Criteria: Paragraph 10(b) of the Regulatory Agreement, states that the Property is required to make monthly deposits to the reserve for replacements fund as required by HUD. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements is underfunded by $99 at September 30, 2019. Cause: The required deposit to the reserve for replacements for September 30, 2019 was $99 less than the amount required by HUD as of September 30, 2019. Recommendation: Management should transfer $99 from operating cash to the reserve for replacements fund. Completion Date: October 25, 2019 Management Response: Agree. On October 25, 2019, management transferred $99 from operating cash to the reserve for replacements fund.

Corrective Action Plan

Statement of Condition 2019-001 (CFDA 14.155): The Corporation did not make the total required reserve for replacements deposits during the year ended September 30, 2019. Recommendation: Management should transfer $99 from operating cash to the reserve for replacements fund. Action(s) taken or planned on the finding: Agree. On October 25, 2019, management transferred $99 from operating cash to the reserve for replacements fund.

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