EIN: 310966177
UEI: GSA_MIGRATION
Audited by: SAM BROWN, CPA, INC.
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 October 17, 2022. 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 April 17, 2023 (1239 days ago).
What is a management decision? →FAC accepted this audit on October 25, 2020 — management decision was due April 25, 2021.
Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Finding No. 2019-002 Criteria: The recipient must pay each subrecipient for allowable costs within 30 days after receiving the subrecipients? completed payment requests in accordance with 24 CFR section 576.203. Condition and Context: Four disbursements, out of a sample of twelve, were not paid within 30 days. Questioned Costs: Although they were late, the payments to subrecipients were for allowable costs. Cause: Management?s system of compliance was not formalized with respect to this compliance requirement and thus not properly tracked or monitored. Recommendation: Management should implement a formal tracking system as it relates to receiving and disbursing funds passed through to subrecipients. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. See the separate corrective action plan prepared by management
Show full finding ▾Hide full finding ▴Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Finding No. 2019-002 Criteria: The recipient must pay each subrecipient for allowable costs within 30 days after receiving the subrecipients? completed payment requests in accordance with 24 CFR section 576.203. Condition and Context: Four disbursements, out of a sample of twelve, were not paid within 30 days. Questioned Costs: Although they were late, the payments to subrecipients were for allowable costs. Cause: Management?s system of compliance was not formalized with respect to this compliance requirement and thus not properly tracked or monitored. Recommendation: Management should implement a formal tracking system as it relates to receiving and disbursing funds passed through to subrecipients. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. See the separate corrective action plan prepared by management
Reporting Views of Responsible Officials: We did not properly track and monitor receipts and disbursements of federal funds for the purposes of the 30-day requirement. Concur or Do Not Concur with this Finding: We concur. Agree or Disagree with Auditor Recommendations: We agree. Completion Date or Proposed Completion Date: October 31, 2020. Actions Taken or Planned on the Finding: We plan to hire an outsourced accounting firm to help monitor this and other grant compliance requirements.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
FAC accepted this audit on July 31, 2017 — management decision was due January 31, 2018.
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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