EIN: 311335587
UEI: LGJZWM8JFR98
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 7, 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 July 7, 2026 (68 days ago).
What is a management decision? →FAC accepted this audit on October 7, 2024 — management decision was due April 7, 2025.
FAC accepted this audit on April 3, 2024 — management decision was due October 3, 2024.
Assistance Listing (Federal award identification number and year): Supportive Housing for Persons with Disabilities, Assistance Listing 14.181 (073-HH001 and 1990) Auditor non-compliance code: N-Reserve for Replacement Deposits Finding resolution status: Outstanding Universe population size: 12 months of deposits to the reserve for replacements Sample size information: 12 months of deposits to the reserve for replacements Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $2,236 Statement of condition 2023-001: The Corporation did not make all of the reserve for replacement deposits as required by HUD for the year ended June 30, 2023. Criteria: Pursuant to the Regulatory Agreement, the Community 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 Regulatory Agreement and the reserve for replacements fund is underfunded by $2,236 at June 30, 2023. Cause: Due to HUD delays in approving PRAC renewals, management did not have cash available to make three monthly deposits for the year ended June 30, 2023. Recommendation: Management should transfer $2,236 from the operating cash account to the reserve for replacement fund. Management's response: Agree. Management will transfer $2,236 from the operating cash account to the reserve for replacement fund as soon as possible.
Show full finding ▾Hide full finding ▴Assistance Listing (Federal award identification number and year): Supportive Housing for Persons with Disabilities, Assistance Listing 14.181 (073-HH001 and 1990) Auditor non-compliance code: N-Reserve for Replacement Deposits Finding resolution status: Outstanding Universe population size: 12 months of deposits to the reserve for replacements Sample size information: 12 months of deposits to the reserve for replacements Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $2,236 Statement of condition 2023-001: The Corporation did not make all of the reserve for replacement deposits as required by HUD for the year ended June 30, 2023. Criteria: Pursuant to the Regulatory Agreement, the Community 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 Regulatory Agreement and the reserve for replacements fund is underfunded by $2,236 at June 30, 2023. Cause: Due to HUD delays in approving PRAC renewals, management did not have cash available to make three monthly deposits for the year ended June 30, 2023. Recommendation: Management should transfer $2,236 from the operating cash account to the reserve for replacement fund. Management's response: Agree. Management will transfer $2,236 from the operating cash account to the reserve for replacement fund as soon as possible.
Finding 2023-001: The Corporation did not make all of the reserve for replacement deposits as required by HUD for the year ended June 30, 2023. Comments on the Finding and Each Recommendation: Management should transfer $2,236 from the operating cash account to the reserve for replacement fund. Action(s) taken or planned on the finding: Management will transfer $2,236 from the operating cash account to the reserve for replacement fund as soon as possible.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on September 3, 2020 — management decision was due March 3, 2021.
FAC accepted this audit on October 1, 2019 — management decision was due April 1, 2020.
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
FAC accepted this audit on October 19, 2016 — management decision was due April 19, 2017.
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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