EIN: 311417955
UEI: NFLCQPJKYHW4
Audited by: PLANTE & MORAN, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 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 6, 2026 (55 days ago).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
FAC accepted this audit on May 3, 2024 — management decision was due November 3, 2024.
FAC accepted this audit on December 4, 2022 — management decision was due June 4, 2023.
2022-001 Finding Type - Immaterial noncompliance with major program requirements Title and CFDA Number of Federal Program - 14.157 - Supportive Housing for the Elderly (Section 202) - Capital Advance Finding Resolution Status - In Process Information on Universe and Population Size - All replacement reserve deposits were audited which totals twelve monthly deposits Sample Size Information - All replacement reserve deposits were audited which totals twelve monthly deposits Identification of Repeat Finding and Finding Reference Number - n/a Criteria - The Corporation should have made 12 monthly deposits of $11,000 into the reserve for replacements account as required by the regulatory agreement. Statement of Condition - The Corporation failed to make two of the required reserve for replacements deposits in the current fiscal year. Cause - The Corporation was aware of a cash shortfall and requested a retroactive suspension of deposits from HUD which was not approved. The Corporation did not make the required deposits per the regulatory agreement due to cash shortfalls. Effect or Potential Effect - The replacement reserve account was underfunded in the current fiscal year by $22,000 Auditor Noncompliance Code - N - Reserve for replacements deposits Reporting Views of Responsible Officials - Management agrees with the underfunded amount at September 30, 2022. Context - The replacement reserve deposit was not able to be made due to cash flow shortages. Recommendation - All required deposits should be made in accordance with the regulatory agreement. Management should continue to seek relief from the requirement with HUD in the form of a suspension in deposit or change of the deposit amount Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should make the required reserve for replacements deposits in the current fiscal year. Response Indicator - Agree Completion Date - September 30, 2023 Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to rectify the cash shortfall. Management will be making payments during the year ended September 30, 2023 in order to correct the funding of the replacement reserve account.
Show full finding ▾Hide full finding ▴2022-001 Finding Type - Immaterial noncompliance with major program requirements Title and CFDA Number of Federal Program - 14.157 - Supportive Housing for the Elderly (Section 202) - Capital Advance Finding Resolution Status - In Process Information on Universe and Population Size - All replacement reserve deposits were audited which totals twelve monthly deposits Sample Size Information - All replacement reserve deposits were audited which totals twelve monthly deposits Identification of Repeat Finding and Finding Reference Number - n/a Criteria - The Corporation should have made 12 monthly deposits of $11,000 into the reserve for replacements account as required by the regulatory agreement. Statement of Condition - The Corporation failed to make two of the required reserve for replacements deposits in the current fiscal year. Cause - The Corporation was aware of a cash shortfall and requested a retroactive suspension of deposits from HUD which was not approved. The Corporation did not make the required deposits per the regulatory agreement due to cash shortfalls. Effect or Potential Effect - The replacement reserve account was underfunded in the current fiscal year by $22,000 Auditor Noncompliance Code - N - Reserve for replacements deposits Reporting Views of Responsible Officials - Management agrees with the underfunded amount at September 30, 2022. Context - The replacement reserve deposit was not able to be made due to cash flow shortages. Recommendation - All required deposits should be made in accordance with the regulatory agreement. Management should continue to seek relief from the requirement with HUD in the form of a suspension in deposit or change of the deposit amount Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should make the required reserve for replacements deposits in the current fiscal year. Response Indicator - Agree Completion Date - September 30, 2023 Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to rectify the cash shortfall. Management will be making payments during the year ended September 30, 2023 in order to correct the funding of the replacement reserve account.
Finding Type: Immaterial noncompliance with major program requirements Title and CFDA Number of Federal Program: 14.157 Supportive Housing for the Elderly (Section 202) Capital Advance Finding Resolution Status: In Process Information on Universe and Population Size: All replacement reserve deposits were audited which totals twelve monthly deposits Sample Size Information: All replacement reserve deposits were audited which totals twelve monthly deposits Identification of Repeat Finding and Finding Reference Number: n/a Criteria: The Corporation should have made 12 monthly deposits of $11,000 into the reserve for replacements account as required by the regulatory agreement. Statement of Condition The Corporation failed to make two of the required reserve for replacements deposits in the current fiscal year. Cause: The Corporation was aware of a cash shortfall and requested a retroactive suspension of deposits from HUD which was not approved. The Corporation did not make the required deposits per the regulatory agreement due to cash shortfalls. Effect or Potential Effect: The replacement reserve account was underfunded in the current fiscal year by $22,000 Auditor Noncompliance Code: N Reserve for replacements deposits Reporting Views of Responsible Officials: Management agrees with the underfunded amount at September 30, 2022. Context: The replacement reserve deposit was not able to be made due to cash flow shortages. Recommendation: All required deposits should be made in accordance with the regulatory agreement. Management should continue to seek relief from the requirement with HUD in the form of a suspension in deposit or change of the deposit amount Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management should make the required reserve for replacements deposits in the current fiscal year. Response Indicator: Agree Completion Date: September 30, 2023 Response: Management acknowledges noncompliance in the current fiscal year and has taken measures to rectify the cash shortfall. Management has made two deposits during the year ended September 30, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
FAC accepted this audit on November 24, 2020 — management decision was due May 24, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on December 14, 2016 — management decision was due June 14, 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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