EIN: 300736988
UEI: U9KPGD1Z35J1
Audited by: Dauby O'Connor & Zaleski, LLC
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 July 8, 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 January 8, 2027 (127 days from today).
What is a management decision? →FAC accepted this audit on July 8, 2025 — management decision was due January 8, 2026.
Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly (Assistance Listing No. 14.157, 2025) Auditor non-compliance code: J-Unauthorized management fees Finding resolution status: Unresolved. Universe population size: Not applicable. Sample size information: Not applicable. Statistically valid sample: Not applicable. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: Not applicable. Questioned costs: $2,480 Statement of condition 2025-001: During the year ended March 31, 2025, the Corporation paid management fees of $2,480 in excess of amount approved by HUD. Criteria: The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 5.93% of residential and miscellaneous income collected. Effect: The Corporation is not in compliance with the HUD approved management agent certification and Section 202 Regulatory Agreement. Cause: The Agent inadvertently charged a management fee percentage of 7.52% instead of 5.93% of cash collections and miscellaneous income collected. Recommendation: The Agent should review the percentage fee used for management fees on a monthly basis to ensure there were no changes to the management certifications (Form HUD-9839-B). Additionally, the Agent should reimburse the Corporation $2,480 for the overpaid management fees. Management's response: Management concurs with the recommendation.
Show full finding ▾Hide full finding ▴Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly (Assistance Listing No. 14.157, 2025) Auditor non-compliance code: J-Unauthorized management fees Finding resolution status: Unresolved. Universe population size: Not applicable. Sample size information: Not applicable. Statistically valid sample: Not applicable. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: Not applicable. Questioned costs: $2,480 Statement of condition 2025-001: During the year ended March 31, 2025, the Corporation paid management fees of $2,480 in excess of amount approved by HUD. Criteria: The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 5.93% of residential and miscellaneous income collected. Effect: The Corporation is not in compliance with the HUD approved management agent certification and Section 202 Regulatory Agreement. Cause: The Agent inadvertently charged a management fee percentage of 7.52% instead of 5.93% of cash collections and miscellaneous income collected. Recommendation: The Agent should review the percentage fee used for management fees on a monthly basis to ensure there were no changes to the management certifications (Form HUD-9839-B). Additionally, the Agent should reimburse the Corporation $2,480 for the overpaid management fees. Management's response: Management concurs with the recommendation.
Comments on Finding and Recommendation: The Corporation paid management fees of $2,480 in excess of the amount approved by HUD. The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 5.93% of residential and miscellaneous income collected. Action(s) taken or planned on the finding: Management agrees with the recommendation. The Agent intends to reimburse the Corporation the overpayment of management fees.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
FAC accepted this audit on October 25, 2022 — management decision was due April 25, 2023.
FAC accepted this audit on July 6, 2021 — management decision was due January 6, 2022.
Section II-Financial Statement Findings Our audit disclosed no findings or questioned costs that are required to be reported. Section III-Federal Award Findings and Questioned costs CFDA title and number (federal award identification and year): Section 8 Housing Assistance Payments Program, CFDA No. 14.157 (Project identification number 054-EE109-WAH, year 2021) Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Resolved 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: $7,945 Statement of condition #2021-001 (CFDA 14.157): The Corporation's required deposit into the residual receipts account per the March 31, 2020 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Criteria: Pursuant to the HUD regulations, surplus cash is required to be deposited into a separate residual receipts fund within 90 days after the fiscal year end. Effect: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. Cause: This was an oversight by Management. Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Completion date: August 25, 2020 Management Response: Agree. Management deposited $7,945 into the residual receipts fund on August 25, 2020.
Show full finding ▾Hide full finding ▴Section II-Financial Statement Findings Our audit disclosed no findings or questioned costs that are required to be reported. Section III-Federal Award Findings and Questioned costs CFDA title and number (federal award identification and year): Section 8 Housing Assistance Payments Program, CFDA No. 14.157 (Project identification number 054-EE109-WAH, year 2021) Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Resolved 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: $7,945 Statement of condition #2021-001 (CFDA 14.157): The Corporation's required deposit into the residual receipts account per the March 31, 2020 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Criteria: Pursuant to the HUD regulations, surplus cash is required to be deposited into a separate residual receipts fund within 90 days after the fiscal year end. Effect: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. Cause: This was an oversight by Management. Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Completion date: August 25, 2020 Management Response: Agree. Management deposited $7,945 into the residual receipts fund on August 25, 2020.
Name of auditee: Elloree Smith Senior Living, Inc. HUD auditee identification number: 054-EE109-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended March 31, 2021 CAP prepared by Name: Cindy Lollis Position: Vice President Finance Telephone number: 864-438-5089 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2021-001 (CFDA 14.157): The Corporation's required deposit into the residual receipts account per the March 31, 2020 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management Response: Agree. Management deposited $7,945 into the residual receipts fund on August 25, 2020.
FAC accepted this audit on July 7, 2020 — management decision was due January 7, 2021.
FAC accepted this audit on July 1, 2019 — management decision was due January 1, 2020.
FAC accepted this audit on July 26, 2018 — management decision was due January 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 16, 2018 — management decision was due August 16, 2018.
FAC accepted this audit on May 28, 2017 — management decision was due November 28, 2017.
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