EIN: 311522612
UEI: EV95VF6LLJU3
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (37 days from today).
What is a management decision? →Surplus Cash was calculated at $8,398 and was not deposited into the Residual Receipts account before September 30, 2025 Questioned costs: $0 Context: During the course of preparing the financial statements it was noted that given the HUD formula for surplus cash, that the project was required to deposit $8,398 into the Residual Receipts account prior to September 30, 2025. Cause: Project did not calculate surplus cash prior to year end to determine if surplus cash existed. Effect: The Residual Receipts account is underfunded and the project is out of compliance. Repeat Finding: Yes Recommendation: Calculate surplus cash at year end when all accounts have been reconciled to determine if surplus cash exists, if it does exist, make the deposit within the 90 day allotted time frame. Views of responsible officials: There is no disagreement with the audit finding. Dept of Housing and Urban Development Accessible Country Trail II respectfully submits the following summary schedule of prior audit findings for the year ended June 30, 2025. Audit period: June 30, 2024 The findings from the prior audit’s schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year.
Show full finding ▾Hide full finding ▴2025 – 001 Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Assistance Listing Number: 14.181 Federal Award Identification Number and Year: 2024-2025 Award Period: 2024-2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Project is to calculate and deposit Surplus Cash within 90 days of year end into the Residual Receipts account. Condition: Surplus Cash was calculated at $8,398 and was not deposited into the Residual Receipts account before September 30, 2025 Questioned costs: $0 Context: During the course of preparing the financial statements it was noted that given the HUD formula for surplus cash, that the project was required to deposit $8,398 into the Residual Receipts account prior to September 30, 2025. Cause: Project did not calculate surplus cash prior to year end to determine if surplus cash existed. Effect: The Residual Receipts account is underfunded and the project is out of compliance. Repeat Finding: Yes Recommendation: Calculate surplus cash at year end when all accounts have been reconciled to determine if surplus cash exists, if it does exist, make the deposit within the 90 day allotted time frame. Views of responsible officials: There is no disagreement with the audit finding. Dept of Housing and Urban Development Accessible Country Trail II respectfully submits the following summary schedule of prior audit findings for the year ended June 30, 2025. Audit period: June 30, 2024 The findings from the prior audit’s schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year.
Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Assistance Listing Number: 14.181 Federal Award Identification Number and Year: 2024-2025 Award Period: 2024-2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Project is to calculate and deposit Surplus Cash within 90 days of year end into the Residual Receipts account. Condition: Surplus Cash was calculated at $8,398 and was not deposited into the Residual Receipts account before September 30, 2025 Questioned costs: $0 Context: During the course of preparing the financial statements it was noted that given the HUD formula for surplus cash, that the project was required to deposit $8,398 into the Residual Receipts account prior to September 30, 2025. Cause: Project did not calculate surplus cash prior to year end to determine if surplus cash existed. Effect: The Residual Receipts account is underfunded and the project is out of compliance. Repeat Finding: Yes Recommendation: Calculate surplus cash at year end when all accounts have been reconciled to determine if surplus cash exists, if it does exist, make the deposit within the 90 day allotted time frame. Views of responsible officials: There is no disagreement with the audit finding. Dept of Housing and Urban Development Accessible Country Trail II respectfully submits the following summary schedule of prior audit findings for the year ended June 30, 2025. Audit period: June 30, 2024 The findings from the prior audit’s schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year.
2024-002
FAC accepted this audit on March 3, 2025 — management decision was due September 3, 2025.
During our testing, we noted that ACT II failed to make the required deposit of surplus cash that was calculated in the 2023 audited financial statements within the 60 day time frame prescribed by HUD. Questioned costs: None Context: During our testing we noted that prior year required surplus cash was not deposited until 10/31/23, outside of the 60 day HUD timeframe. Cause: ACT II had a change in personnel in February 2024 in the accounting department and the deposit was missed due to oversight. Effect: The residual receipts account is not in compliance with HUD Residual Receipts Provisions and is underfunded. Repeat Finding: No Recommendation: We recommend the ACT II design and implement controls to prevent non- compliance with HUD requirements surrounding surplus cash deposits. Views of responsible officials: There is no disagreement with the audit finding. Condition: During our testing, we noted that ACT II failed to make the required deposit of surplus cash that was calculated in the 2023 audited financial statements within the 60 day time frame prescribed by HUD.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Assistance Listing Number: 14.181 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per HUD requirements Surplus Cash calculated in the prior year must be deposited into a separate residual receipts account within 60 days of year end. Condition: During our testing, we noted that ACT II failed to make the required deposit of surplus cash that was calculated in the 2023 audited financial statements within the 60 day time frame prescribed by HUD. Questioned costs: None Context: During our testing we noted that prior year required surplus cash was not deposited until 10/31/23, outside of the 60 day HUD timeframe. Cause: ACT II had a change in personnel in February 2024 in the accounting department and the deposit was missed due to oversight. Effect: The residual receipts account is not in compliance with HUD Residual Receipts Provisions and is underfunded. Repeat Finding: No Recommendation: We recommend the ACT II design and implement controls to prevent non- compliance with HUD requirements surrounding surplus cash deposits. Views of responsible officials: There is no disagreement with the audit finding. Condition: During our testing, we noted that ACT II failed to make the required deposit of surplus cash that was calculated in the 2023 audited financial statements within the 60 day time frame prescribed by HUD.
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Assistance Listing Number: 14.181 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Questioned costs: None Context: During our testing we noted that current year required surplus cash had not yet been deposited through December 20, 2024. Cause: The untimely deposit is due to oversight. Effect: The residual receipts account is not in compliance with HUD Residual Receipts Provisions and is underfunded. Repeat Finding: No Recommendation: We recommend the ACT II design and implement controls to prevent non- compliance with HUD requirements surrounding surplus cash deposits. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Assistance Listing Number: 14.181 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Questioned costs: None Context: During our testing we noted that current year required surplus cash had not yet been deposited through December 20, 2024. Cause: The untimely deposit is due to oversight. Effect: The residual receipts account is not in compliance with HUD Residual Receipts Provisions and is underfunded. Repeat Finding: No Recommendation: We recommend the ACT II design and implement controls to prevent non- compliance with HUD requirements surrounding surplus cash deposits. Views of responsible officials: There is no disagreement with the audit finding.
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director
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