EIN: 300514137
UEI: RSPBWMLA9N95
Audited by: VIGE, TUJAGUE & NOEL
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 14, 2023. 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 14, 2023 (992 days ago).
What is a management decision? →The property did not file its annual data collection form with the Federal Audit Clearing House Census Bureau within the required time frame. Criteria: The Federal Audit Clearing House Census Bureau requires that non-profit organizations, subject to a single audit, file a data collection form within nine months of the organization?s fiscal year-end or 30 days after the audit is released, whichever is sooner. Effect: The property is in violation of the Federal Audit Clearing House Census Bureau?s requirements. Cause: This was an oversight. Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management will comply with this recommendation in the future.
Show full finding ▾Hide full finding ▴CORRECTIVE ACTIONS NOT STARTED OR IN PROGRESS: FINDING# 2022-001 LATE CENSUS BUREAU FILING Program: The Federal Programs are Community Development Block Grant (CFDA 14.228) and Home Investment Partnerships Program (CFDA 14.239) issued by the U.S. Department of Housing and Urban Development. Type of Finding: Other Condition: The property did not file its annual data collection form with the Federal Audit Clearing House Census Bureau within the required time frame. Criteria: The Federal Audit Clearing House Census Bureau requires that non-profit organizations, subject to a single audit, file a data collection form within nine months of the organization?s fiscal year-end or 30 days after the audit is released, whichever is sooner. Effect: The property is in violation of the Federal Audit Clearing House Census Bureau?s requirements. Cause: This was an oversight. Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management will comply with this recommendation in the future.
FINDING# 2022-001 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management will comply with this recommendation in the future.
FAC accepted this audit on May 25, 2023 — management decision was due November 25, 2023.
The Reserve for Replacement account balance is $300 lower than the calculated required balance. The deficit in the account balance results from a failure to make adequate Reserve for Replacement deposits. Criteria: Owners shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by Louisiana Housing Council will be deposited monthly in the reserve fund. All disbursements from the reserve must be approved by Louisiana Housing Council. Annual deposits must be sufficient to rectify any previous account deficiencies. Effect: The entity is in violation of the regulatory agreement between the Entity and Louisiana Housing Corporation. Cause: This was an oversight by the Entity?s management agent. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and LHC. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and will comply with this recommendation in the future. This finding is repeated from the prior year.
Show full finding ▾Hide full finding ▴FINDING# 2021-001 RESERVE FOR REPLACEMENT DEPOSITS Program: The Federal Programs are Community Development Block Grant (CFDA 14.228) and Home Investment Partnerships Program (CFDA 14.239) issued by the U.S. Department of Housing and Urban Development. Type of Finding: Special Test Condition: The Reserve for Replacement account balance is $300 lower than the calculated required balance. The deficit in the account balance results from a failure to make adequate Reserve for Replacement deposits. Criteria: Owners shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by Louisiana Housing Council will be deposited monthly in the reserve fund. All disbursements from the reserve must be approved by Louisiana Housing Council. Annual deposits must be sufficient to rectify any previous account deficiencies. Effect: The entity is in violation of the regulatory agreement between the Entity and Louisiana Housing Corporation. Cause: This was an oversight by the Entity?s management agent. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and LHC. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and will comply with this recommendation in the future. This finding is repeated from the prior year.
FINDING# 2021-001 RESERVE FOR REPLACEMENT DEPOSITS Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and LHC. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and will comply with this recommendation in the future.
2020-001
FAC accepted this audit on September 9, 2021 — management decision was due March 9, 2022.
The Reserve for Replacement account balance is $300 lower than the calculated required balance. The deficit in the account balance results from a failure to make adequate Reserve for Replacement deposits. Criteria: Owners shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by Louisiana Housing Council will be deposited monthly in the reserve fund. All disbursements from the reserve must be approved by Louisiana Housing Council. Annual deposits must be sufficient to rectify any previous account deficiencies. Effect: The entity is in violation of the regulatory agreement between the Entity and Louisiana Housing Corporation. Cause: This was an oversight by the Entity?s management agent. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and LHC. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and will comply with this recommendation in the future.
Show full finding ▾Hide full finding ▴FINDING# 2020-001 RESERVE FOR REPLACEMENT DEPOSITS Program: The Federal Programs are Community Development Block Grant (CFDA 14.228) and Home Investment Partnerships Program (CFDA 14.239) issued by the U.S. Department of Housing and Urban Development. Type of Finding: Special Test Condition: The Reserve for Replacement account balance is $300 lower than the calculated required balance. The deficit in the account balance results from a failure to make adequate Reserve for Replacement deposits. Criteria: Owners shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by Louisiana Housing Council will be deposited monthly in the reserve fund. All disbursements from the reserve must be approved by Louisiana Housing Council. Annual deposits must be sufficient to rectify any previous account deficiencies. Effect: The entity is in violation of the regulatory agreement between the Entity and Louisiana Housing Corporation. Cause: This was an oversight by the Entity?s management agent. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and LHC. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and will comply with this recommendation in the future.
FINDING# 2020-001 RESERVE FOR REPLACEMENT DEPOSITS Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and LHC. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and will comply with this recommendation in the future.
2019-002
FAC accepted this audit on April 11, 2021 — management decision was due October 11, 2021.
The project did not file its annual audit and Federal Audit Clearing House data collection form within the required time frame. Criteria: HUD requires that audits of its properties be completed within three months of the close of the entity?s fiscal year or within nine months if an Owner Certification is filed. The Federal Audit Clearing House Census Bureau requires that non-profit organizations, subject to a single audit, file a data collection form within nine months of the organizations fiscal year-end or 30 days after the audit is released, whichever is sooner. Effect: The entity is in violation of HUD?s audit requirements and the requirements of the Federal Audit Clearing House Census Bureau. Cause: The property did not pay its? prior year audit fee in a timely manner causing the December 31, 2019 audit to be delayed. Recommendation: We recommend that the property comply with HUD?s audit requirements and the Federal Audit Clearing House Census Bureau?s requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.
Show full finding ▾Hide full finding ▴FINDING# 2019-001 LATE AUDIT SUBMISSION Program: The Federal Programs are Community Development Block Grant (CFDA 14.228) and Home Investment Partnerships Program (CFDA 14.239) issued by the U.S. Department of Housing and Urban Development. Type of Finding: Other Condition: The project did not file its annual audit and Federal Audit Clearing House data collection form within the required time frame. Criteria: HUD requires that audits of its properties be completed within three months of the close of the entity?s fiscal year or within nine months if an Owner Certification is filed. The Federal Audit Clearing House Census Bureau requires that non-profit organizations, subject to a single audit, file a data collection form within nine months of the organizations fiscal year-end or 30 days after the audit is released, whichever is sooner. Effect: The entity is in violation of HUD?s audit requirements and the requirements of the Federal Audit Clearing House Census Bureau. Cause: The property did not pay its? prior year audit fee in a timely manner causing the December 31, 2019 audit to be delayed. Recommendation: We recommend that the property comply with HUD?s audit requirements and the Federal Audit Clearing House Census Bureau?s requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.
FINDING #2019-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD?s audit requirements and the Federal Audit Clearing House Census Bureau?s requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.
2018-001
The Reserve for Replacement account balance is $300 lower than the calculated required balance. The deficit in the account balance results from a failure to make adequate Reserve for Replacement deposits. Criteria: Owners shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by Louisiana Housing Council will be deposited monthly in the reserve fund. All disbursements from the reserve must be approved by Louisiana Housing Council. Annual deposits must be sufficient to rectify any previous account deficiencies. Effect: The entity is in violation of the regulatory agreement between the Entity and Louisiana Housing Corporation. Cause: This was an oversight by the Entity?s management agent. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and LHC. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and will comply with this recommendation in the future.
Show full finding ▾Hide full finding ▴FINDING# 2019-002 RESERVE FOR REPLACEMENT DEPOSITS Program: The Federal Programs are Community Development Block Grant (CFDA 14.228) and Home Investment Partnerships Program (CFDA 14.239) issued by the U.S. Department of Housing and Urban Development. Type of Finding: Special Test Condition: The Reserve for Replacement account balance is $300 lower than the calculated required balance. The deficit in the account balance results from a failure to make adequate Reserve for Replacement deposits. Criteria: Owners shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by Louisiana Housing Council will be deposited monthly in the reserve fund. All disbursements from the reserve must be approved by Louisiana Housing Council. Annual deposits must be sufficient to rectify any previous account deficiencies. Effect: The entity is in violation of the regulatory agreement between the Entity and Louisiana Housing Corporation. Cause: This was an oversight by the Entity?s management agent. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and LHC. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and will comply with this recommendation in the future.
FINDING# 2019-002 RESERVE FOR REPLACEMENT DEPOSITS Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and LHC. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and will comply with this recommendation in the future.
2018-003
FAC accepted this audit on September 9, 2020 — management decision was due March 9, 2021.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
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GSA_MIGRATION
2017-002
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on August 4, 2019 — management decision was due February 4, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
2016-002
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 5, 2018 — management decision was due September 5, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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