EIN: 311423831
UEI: CLH4C6DDKJ28
Audited by: PLANTE & MORAN, PLLC
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 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 (66 days ago).
What is a management decision? →FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
Finding Type: Immaterial noncompliance with major program requirements Title and Assistance Listing Number of Federal Program - 14.157 Supportive Housing for the Elderly (Section 202) - Capital Advance Finding Resolution Status - Resolved Information on Universe and Population Size - All replacement reserve withdrawals were audited. Sample Size Information - All replacement reserve withdrawals were audited. Identification of Repeat Finding and Finding Reference Number - n/a Criteria - The Corporation should have HUD authorization for all withdrawals from the replacement reserve account as required by the regulatory agreement. Statement of Condition - Withdrawals totaling $29,969 were made from the replacement reserve without HUD authorization due to a duplication of withdrawals. Cause - The Corporation requested a withdraw in the amount of $29,969 twice from the replacement reserve. Effect or Potential Effect - The unauthorized withdrawals caused the replacement reserve account to be underfunded at year end by $29,969. Auditor Noncompliance Code - A - Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials - Management agrees with the underfunded amount at September 30, 2024. Context - The replacement reserve withdrawal was erroneously withdrawn twice. The Corporation identified the error prior to audit and corrected the underfunding. Recommendation - The Corporation should make a deposit to correct underfunding of replacement reserve account in the amount $29,969. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should obtain approval from HUD prior to withdrawing funds from the replacement reserve. Response Indicator - Agree Completion Date - October 17, 2024
Show full finding ▾Hide full finding ▴Finding Type: Immaterial noncompliance with major program requirements Title and Assistance Listing Number of Federal Program - 14.157 Supportive Housing for the Elderly (Section 202) - Capital Advance Finding Resolution Status - Resolved Information on Universe and Population Size - All replacement reserve withdrawals were audited. Sample Size Information - All replacement reserve withdrawals were audited. Identification of Repeat Finding and Finding Reference Number - n/a Criteria - The Corporation should have HUD authorization for all withdrawals from the replacement reserve account as required by the regulatory agreement. Statement of Condition - Withdrawals totaling $29,969 were made from the replacement reserve without HUD authorization due to a duplication of withdrawals. Cause - The Corporation requested a withdraw in the amount of $29,969 twice from the replacement reserve. Effect or Potential Effect - The unauthorized withdrawals caused the replacement reserve account to be underfunded at year end by $29,969. Auditor Noncompliance Code - A - Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials - Management agrees with the underfunded amount at September 30, 2024. Context - The replacement reserve withdrawal was erroneously withdrawn twice. The Corporation identified the error prior to audit and corrected the underfunding. Recommendation - The Corporation should make a deposit to correct underfunding of replacement reserve account in the amount $29,969. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should obtain approval from HUD prior to withdrawing funds from the replacement reserve. Response Indicator - Agree Completion Date - October 17, 2024
The Corporation deposited the underfunded amount to the replacement reserve account as of October 17, 2024.
FAC accepted this audit on May 3, 2024 — management decision was due November 3, 2024.
FAC accepted this audit on December 6, 2022 — management decision was due June 6, 2023.
FAC accepted this audit on December 9, 2021 — management decision was due June 9, 2022.
FAC accepted this audit on November 22, 2020 — management decision was due May 22, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 15, 2018 — management decision was due June 15, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 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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