EIN: 311521389
UEI: H8LDNKCNW8D9
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 5, 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 5, 2024 (903 days ago).
What is a management decision? →Finding Type Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program 14.181 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) Finding Resolution Status In Process Information on Universe and Population Size The population includes all required deposits to the replacement reserve for fiscal year 2022. Sample Size Information N/A Identification of Repeat Finding and Finding Reference Number N/A Criteria The Organization should have made 12 monthly deposits of $2,995 into the reserve for replacements account as required by the regulatory agreement. Statement of Condition The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Cause The Organization failed to monitor the cash requirements of the reserve for replacement account as specified by the regulatory agreement. Effect or Potential Effect The replacement reserve account was underfunded in the current fiscal year by $5,990. Auditor Noncompliance Code N Reserve for replacements deposits Reporting Views of Responsible Officials Management agrees with the finding as reported. Context During testing of required deposits to the reserve for replacement account, it was noted the Organization only made 10 of the required 12 monthly deposits, causing the account to be underfunded by $5,990. Recommendation All required deposits should be made in accordance with the regulatory agreement. 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 December 31, 2023 Response Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance.
Show full finding ▾Hide full finding ▴Finding Type Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program 14.181 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) Finding Resolution Status In Process Information on Universe and Population Size The population includes all required deposits to the replacement reserve for fiscal year 2022. Sample Size Information N/A Identification of Repeat Finding and Finding Reference Number N/A Criteria The Organization should have made 12 monthly deposits of $2,995 into the reserve for replacements account as required by the regulatory agreement. Statement of Condition The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Cause The Organization failed to monitor the cash requirements of the reserve for replacement account as specified by the regulatory agreement. Effect or Potential Effect The replacement reserve account was underfunded in the current fiscal year by $5,990. Auditor Noncompliance Code N Reserve for replacements deposits Reporting Views of Responsible Officials Management agrees with the finding as reported. Context During testing of required deposits to the reserve for replacement account, it was noted the Organization only made 10 of the required 12 monthly deposits, causing the account to be underfunded by $5,990. Recommendation All required deposits should be made in accordance with the regulatory agreement. 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 December 31, 2023 Response Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance.
Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023
FAC accepted this audit on April 13, 2022 — management decision was due October 13, 2022.
"Reference Number Finding Questioned Costs 2021-001 Finding Type - Immaterial noncompliance with major program requirements Title and CFDA Number of Federal Program - 14.181 - U.S. Department of Housing and Urban Development - Supportive Housing for Persons with Disabilities (Section 811) Finding Resolution Status - Resolved Information on Universe and Population Size - Population includes prior year surplus cash to be deposited into the residual receipts account. Sample Size Information - N/A - Population includes all prior year surplus cash to be deposited into the residual receipts account. Identification of Repeat Finding and Finding Reference Number - N/A - Not a repeat finding Criteria - The Organization should deposit surplus cash within 90 days of year end, as required by HUD and as stated in the FRAG Guide. Statement of Condition - The Organization deposited prior year surplus cash 256 days after year end, which was not within the required 90 days per the FRAG Guide. Cause - The Organization failed to monitor the cash requirements of the residual receipts account, as specified by HUD. Effect or Potential Effect - The residual receipts account was not funded in the time frame specified by HUD. Auditor Noncompliance Code - B - Failure to make required residual receipt deposits Reporting Views of Responsible Officials - Management agrees with the finding as reported. Context -During testing of the residual receipts deposits, it was noted that the property did not make the prior year surplus cash deposit within 90 days of year end, as required by HUD. Recommendation - Management should ensure surplus cash deposit amounts are deposited within 90 days of year end, as required by HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management agrees with the finding and recommendation as reported. Response Indicator - Agree Completion Date - September 13, 2021 Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $8,332 into residual receipts on September 13, 2021.
Show full finding ▾Hide full finding ▴"Reference Number Finding Questioned Costs 2021-001 Finding Type - Immaterial noncompliance with major program requirements Title and CFDA Number of Federal Program - 14.181 - U.S. Department of Housing and Urban Development - Supportive Housing for Persons with Disabilities (Section 811) Finding Resolution Status - Resolved Information on Universe and Population Size - Population includes prior year surplus cash to be deposited into the residual receipts account. Sample Size Information - N/A - Population includes all prior year surplus cash to be deposited into the residual receipts account. Identification of Repeat Finding and Finding Reference Number - N/A - Not a repeat finding Criteria - The Organization should deposit surplus cash within 90 days of year end, as required by HUD and as stated in the FRAG Guide. Statement of Condition - The Organization deposited prior year surplus cash 256 days after year end, which was not within the required 90 days per the FRAG Guide. Cause - The Organization failed to monitor the cash requirements of the residual receipts account, as specified by HUD. Effect or Potential Effect - The residual receipts account was not funded in the time frame specified by HUD. Auditor Noncompliance Code - B - Failure to make required residual receipt deposits Reporting Views of Responsible Officials - Management agrees with the finding as reported. Context -During testing of the residual receipts deposits, it was noted that the property did not make the prior year surplus cash deposit within 90 days of year end, as required by HUD. Recommendation - Management should ensure surplus cash deposit amounts are deposited within 90 days of year end, as required by HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management agrees with the finding and recommendation as reported. Response Indicator - Agree Completion Date - September 13, 2021 Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $8,332 into residual receipts on September 13, 2021.
1. Comments on Findings and Recommendation Management should ensure surplus cash deposit amounts to be deposited within 90 days of year end as required by HUD. 2. Actions Taken or Planned Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $8,332 into residual receipts on September 13, 2021. 3. Status of Corrective Actions on Prior Findings N/A no prior findings.
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