EIN: 311179492
UEI: FMU6TY13ADD1
Audited by: Wells CPA, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 18, 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 February 18, 2027 (172 days from today).
What is a management decision? →FAC accepted this audit on August 20, 2025 — management decision was due February 20, 2026.
FAC accepted this audit on October 9, 2024 — management decision was due April 9, 2025.
Subrecipients not reimbursed on a timely basis (Cash Management) During the period, the Organization oversaw subrecipient grantees under AL #14.267. The Organization received and held funds from grantor intended for subrecipients for an amount of time in excess of what is considered timely for reimbursement. Criteria: This is deemed a matter of untimely subrecipient reimbursement. Cause: The Organization had an incorrect understanding of their role as sub-grantee, in which they believed that additional information was required to be provided by subrecipient before funds were disbursed. Effect: The result is a backlog of monthly reimbursements not disbursed to subrecipients in a timely manner. Recommendations: That the Organization implement controls to align subrecipient reimbursement requests with collection of required subrecipient information, as well as establish a formal timeline for approving reimbursements to subrecipients. Comments: The above finding was identified and disclosed during the audit for the period ending December 31, 2022, and was addressed by Board and Management at that time. However, the timing of the audit and subsequent finding lead to the issue continuing through mid-2023, when the audit took place. The Corrective Action Plan was certified by Board and Management effective September 26, 2023, and additional controls surrounding their subrecipient relationships were implemented at that time. It should be noted that the Organization does not maintain subrecipient relationships under any other federal grants, and hence, the issue at hand does not impact other grants/programs.
Show full finding ▾Hide full finding ▴Summary of Audit Results: 1. The audited financial statements were prepared in accordance with GAAP. 2. The auditor’s report expresses an unmodified opinion on the financial statements of HFF. 3. No material weaknesses were identified in relation to internal control over financial reporting. 4. No significant deficiencies were reported in relation to internal control over financial reporting. 5. No instances of noncompliance material to the financial statements of HFF were disclosed during the audit. 6. One material weakness related to internal control over major federal programs was identified during the audit. 7. The auditor’s report on compliance for the major federal award programs for HFF expresses an unmodified opinion. 8. There was one audit finding relative to the major federal award programs for HFF in accordance with 2 CFR 200.516(a). 9. One audit finding was disclosed that is required to be reported in accordance with 2 CFR 200.516(a). 10. Identification of major federal programs: Assistance Listing Number 14.267 11. The programs tested as major programs were: Assistance Listing Number 14.267 12. The threshold for distinguishing Types A and B programs was $750,000. 13. HFF was determined not to be a low-risk auditee. Part B: Findings at the financial statement level: None Part C: Findings and Questioned Costs – Major Federal Award Program Audit: 1) Finding 2023-001: Assistance Listing #14.267 US Department of Housing and Urban Development Passed through Community Shelter Board – Transitional Age Youth Program Condition: Subrecipients not reimbursed on a timely basis (Cash Management) During the period, the Organization oversaw subrecipient grantees under AL #14.267. The Organization received and held funds from grantor intended for subrecipients for an amount of time in excess of what is considered timely for reimbursement. Criteria: This is deemed a matter of untimely subrecipient reimbursement. Cause: The Organization had an incorrect understanding of their role as sub-grantee, in which they believed that additional information was required to be provided by subrecipient before funds were disbursed. Effect: The result is a backlog of monthly reimbursements not disbursed to subrecipients in a timely manner. Recommendations: That the Organization implement controls to align subrecipient reimbursement requests with collection of required subrecipient information, as well as establish a formal timeline for approving reimbursements to subrecipients. Comments: The above finding was identified and disclosed during the audit for the period ending December 31, 2022, and was addressed by Board and Management at that time. However, the timing of the audit and subsequent finding lead to the issue continuing through mid-2023, when the audit took place. The Corrective Action Plan was certified by Board and Management effective September 26, 2023, and additional controls surrounding their subrecipient relationships were implemented at that time. It should be noted that the Organization does not maintain subrecipient relationships under any other federal grants, and hence, the issue at hand does not impact other grants/programs.
CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: January 1, 2023 through December 31, 2023 CAP Prepared by: Name: Beth Fetzer-Rice Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2023-001 a. Comments on the Finding and Recommendation. Uniform Guidance stipulates that reimbursements are paid to subrecipients in a timely manner. The Organization did not pay subrecipients in a timely manner for the months of January through June 2023, resulting in $261,999 of untimely reimbursements. b. Action Taken or Planned on the Finding The Organization met with subrecipients prior to December 31, 2023 to establish increased control processes, including outlining documentation requirements, timeframes for reimbursement submission, identifying correct staff contacts for timely communications, and formalizing a timeframe for approving/distributing subrecipient disbursements. The Organization has paid all reimbursements through December 2023 as of February 2024.
2022-001
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
Subrecipients not reimbursed on a timely basis. During the period, the Organization oversaw subrecipient grantees under CFDA #14.267. The Organization received and held funds from grantor intended for subrecipients for an amount of time in excess of what is considered timely for reimbursement to the subrecipient. Criteria: This is deemed a matter of untimely subrecipient reimbursement. Cause: The Organization had an incorrect understanding of their role as sub-grantee, in which they believed that additional information was required to be provided by subrecipient before funds were disbursed. Effect: The result is a backlog of monthly reimbursements not disbursed to subrecipient in a timely manner. Recommendations: That the Organization implement controls to align subrecipient reimbursement requests with collection of required subrecipient information, as well as establish a formal timeline for approving reimbursements to subrecipients. Comments: The finding was discussed with Board and Management, and they communicated in the Corrective Action Plan that the Organization will implement additional controls surrounding their subrecipient relationships, and that they consult Uniform Guidance guidelines when implementing these controls. It should be noted that the Organization does not maintain subrecipient relationships under any other federal grants, and hence, the issue at hand does not impact other grants/programs.
Show full finding ▾Hide full finding ▴SCHEDULE OF FINDINGS AND QUESTIONED COSTS Part A: Summary of Audit Results: 1. The audited financial statements were prepared in accordance with GAAP. 2. The auditor?s report expresses an unmodified opinion on the financial statements of HFF. 3. No material weaknesses were identified in relation to internal control over financial reporting. 4. No significant deficiencies were reported in relation to internal control over financial reporting. 5. No instances of noncompliance material to the financial statements of HFF were disclosed during the audit. 6. No material weaknesses related to internal control over major federal programs were identified during the audit. 7. No significant deficiencies related to internal control over major federal programs were reported during the audit. 8. The auditor?s report on compliance for the major federal award programs for HFF expresses an unmodified opinion. 9. There were no audit findings relative to the major federal award programs for HFF in accordance with 2 CFR 200.516(a). 10. One audit finding was disclosed that is required to be reported in accordance with 2 CFR 200.516(a). 11. Identification of major federal programs: Assistance Listing Number 14.231 12. The programs tested as major programs were: Assistance Listing Number 14.231 13. The threshold for distinguishing Types A and B programs was $750,000. 14. HFF was determined to be a low-risk auditee. Part B: Findings at the financial statement level: None Part C: Findings and Questioned Costs ? Major Federal Award Program Audit: None Findings and Questioned Cost ? Other Matters: 1) Finding 2022-001: Assistance Listing #14.267 US Department of Housing and Urban Development Passed through Community Shelter Board ? Transitional Age Youth Program Condition: Subrecipients not reimbursed on a timely basis. During the period, the Organization oversaw subrecipient grantees under CFDA #14.267. The Organization received and held funds from grantor intended for subrecipients for an amount of time in excess of what is considered timely for reimbursement to the subrecipient. Criteria: This is deemed a matter of untimely subrecipient reimbursement. Cause: The Organization had an incorrect understanding of their role as sub-grantee, in which they believed that additional information was required to be provided by subrecipient before funds were disbursed. Effect: The result is a backlog of monthly reimbursements not disbursed to subrecipient in a timely manner. Recommendations: That the Organization implement controls to align subrecipient reimbursement requests with collection of required subrecipient information, as well as establish a formal timeline for approving reimbursements to subrecipients. Comments: The finding was discussed with Board and Management, and they communicated in the Corrective Action Plan that the Organization will implement additional controls surrounding their subrecipient relationships, and that they consult Uniform Guidance guidelines when implementing these controls. It should be noted that the Organization does not maintain subrecipient relationships under any other federal grants, and hence, the issue at hand does not impact other grants/programs.
CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: January 1, 2022 through December 31, 2022 CAP Prepared by: Name: Beth Fetzer-Rice Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Recommendation. Uniform Guidance stipulates that reimbursements are paid to subrecipients in a timely manner. The Organization did not pay subrecipients in a timely manner for the months of April through December 2022, resulting in $234,254 of untimely reimbursements. b. Action Taken or Planned on the Finding The Organization will meet with subgrantees to establish increased control processes, including outlining documentation requirements, timeframes for reimbursement submission, identifying correct staff contacts for timely communications, and formalizing a timeframe for approving/distributing subrecipient disbursements. The Organization has paid all reimbursements through December 2022 as of August 30, 2023.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on September 26, 2021 — management decision was due March 26, 2022.
FAC accepted this audit on September 1, 2020 — management decision was due March 1, 2021.
FAC accepted this audit on September 10, 2019 — management decision was due March 10, 2020.
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
FAC accepted this audit on July 11, 2017 — management decision was due January 11, 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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
