EIN: 311496079
UEI: VKUMZDJH3MM9
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2023. 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 March 28, 2024 (881 days ago).
What is a management decision? →The Company made 4 monthly deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires the Company to 12 monthly deposits into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $4,608 Cause: Operating costs Recommendation: We recommend the Company deposit the required monthly deposits into the replacement reserve account and follow the terms of the regulatory agreement. Auditor?s Comment: The Company underfunded the replacement reserve in 2022. The Company does not have available funds to correct the underfunding. The Company will make the deposit into the replacement reserve to correct the underfunding, when funds become available.
Show full finding ▾Hide full finding ▴Finding #2022-001: Section 202 Capital Advance, CFDA 14.157 Condition: The Company made 4 monthly deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires the Company to 12 monthly deposits into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $4,608 Cause: Operating costs Recommendation: We recommend the Company deposit the required monthly deposits into the replacement reserve account and follow the terms of the regulatory agreement. Auditor?s Comment: The Company underfunded the replacement reserve in 2022. The Company does not have available funds to correct the underfunding. The Company will make the deposit into the replacement reserve to correct the underfunding, when funds become available.
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village, Inc. No. 112-EE017 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2022. The Company does not have the available funds to correct the underfunding. The Company plans to make a deposit into the replacement reserve when funds become availabe. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
The audited financial statements were not entered into the FASSUB system timely. Criteria: The HUD regulatory agreement requires the audited financial statements to be prepared in accordance with GAAP and filed into the FAASUB system within 90 days of year end. Effect: The Company is in violation of the compliance requirement of its major federal program. Questioned Cost: $0 Cause: Insufficient funds to pay prior year audit fees. Recommendation: We recommend that the audited financial statements be submitted into the FASSUB system within 90 days of year end. Auditor?s Comment: HUD approved a residual receipts withdrawal to pay outstanding audit fees. The financial data was submitted into the FASSUB system.
Show full finding ▾Hide full finding ▴Finding #2022-002: Section 202 Capital Advance, CFDA 14.157 Condition: The audited financial statements were not entered into the FASSUB system timely. Criteria: The HUD regulatory agreement requires the audited financial statements to be prepared in accordance with GAAP and filed into the FAASUB system within 90 days of year end. Effect: The Company is in violation of the compliance requirement of its major federal program. Questioned Cost: $0 Cause: Insufficient funds to pay prior year audit fees. Recommendation: We recommend that the audited financial statements be submitted into the FASSUB system within 90 days of year end. Auditor?s Comment: HUD approved a residual receipts withdrawal to pay outstanding audit fees. The financial data was submitted into the FASSUB system.
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village, Inc. No. 112-EE017 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The audited financial statements were not entered into the FAASUB system within 90 days prior to year end. The Company did not have available funds to pay prior year audit fees. HUD approved a residual receipts withdrawal to pay outstanding audit fees. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
FAC accepted this audit on July 1, 2021 — management decision was due January 1, 2022.
The Company made 11 monthly deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires the Company to 12 monthly deposits into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $576 Cause: Oversight Recommendation: We recommend the Company deposit the required monthly deposits into the replacement reserve account and follow the terms of the regulatory agreement. Auditor?s Comment: On January 12, 2021, the Company deposited $576 into the replacement reserve account. Finding 2020-001 Cleared.
Show full finding ▾Hide full finding ▴Condition: The Company made 11 monthly deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires the Company to 12 monthly deposits into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $576 Cause: Oversight Recommendation: We recommend the Company deposit the required monthly deposits into the replacement reserve account and follow the terms of the regulatory agreement. Auditor?s Comment: On January 12, 2021, the Company deposited $576 into the replacement reserve account. Finding 2020-001 Cleared.
CORRECTIVE ACTION PLAN Name and Number of the Project Cliff View Village, Inc. No. 112-EE017 Audit Firm M Group, LLP Audit Period The year ended December 31, 2020 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2020 by one payment. On January 12, 2021, the Company deposited $576 into the replacement reserve. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Alpha-Barnes Real Estate Service.
FAC accepted this audit on April 21, 2019 — management decision was due October 21, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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 compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.