EIN: 311584385
UEI: QS1KM5BK5NE4
Audited by: CliftonLarsonAllen LLP
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 August 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 February 6, 2027 (160 days from today).
What is a management decision? →FAC accepted this audit on August 6, 2025 — management decision was due February 6, 2026.
During the 2025 audit, we noted that the Project had not timely reviewed the bank reconciliations for July 2024 . Questioned Costs: None. Context: Through audit compliance testing procedures, three months of bank reconciliations were tested and identified that the July 2024 bank reconciliations were not properly reviewed. Cause: Due to changes in management certain controls were not timely completed. Effect: The Project did not properly review bank reconciliations. Repeat Finding: None. Recommendation: We recommend the Project review bank reconciliations timely and formerly. 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 (HUD) Federal Program Name: Supportive Housing for Persons with Disabilities (Section 811) Assistance Listing Number: 14.181 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance Criteria or Specific Requirement: Control over reserve account properly implemented and enforced. Condition: During the 2025 audit, we noted that the Project had not timely reviewed the bank reconciliations for July 2024 . Questioned Costs: None. Context: Through audit compliance testing procedures, three months of bank reconciliations were tested and identified that the July 2024 bank reconciliations were not properly reviewed. Cause: Due to changes in management certain controls were not timely completed. Effect: The Project did not properly review bank reconciliations. Repeat Finding: None. Recommendation: We recommend the Project review bank reconciliations timely and formerly. Views of Responsible Officials: There is no disagreement with the audit finding.
The Project had not timely reviewed the bank reconciliations for July 2024. Recommendation: CLA Recommends the Project review bank reconciliations timely and formerly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management has retroactively reviewed all bank reconciliations that were not reviewed by the former management team as of March 31, 2025. Name of the contact person responsible for corrective action: Laurie Rudman, Senior Vice President, CFO Planned completion date for corrective action plan: March 31, 2025
During the 2025 audit, we noted that the Project had not deposited the amount required by HUD to be deposited monthly in the reserve fund for February 2025. Questioned Costs: $1,500 in reserve fund deposits not made. Context: Through audit compliance testing procedures, three months of bank reconciliations were tested and identified that the required monthly deposit was not made for February 2025. Cause: Due to cash constraints caused by and untimely payment made to a related party the Project was unable to make the deposits. Effect: The Project did not make sufficient deposits. Repeat Finding: None. Recommendation: We recommend the Project enforce procedures that ensure deposits are made timely. Views of Responsible Officials: There is no disagreement with the audit finding. Management has made the missing deposit as of March 31, 2025.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development (HUD) Federal Program Name: Supportive Housing for Persons with Disabilities (Section 811) Assistance Listing Number: 14.181 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance Criteria or Specific Requirement: Deposits required by HUD were not made during fiscal year 2025 to the reserve fund. Condition: During the 2025 audit, we noted that the Project had not deposited the amount required by HUD to be deposited monthly in the reserve fund for February 2025. Questioned Costs: $1,500 in reserve fund deposits not made. Context: Through audit compliance testing procedures, three months of bank reconciliations were tested and identified that the required monthly deposit was not made for February 2025. Cause: Due to cash constraints caused by and untimely payment made to a related party the Project was unable to make the deposits. Effect: The Project did not make sufficient deposits. Repeat Finding: None. Recommendation: We recommend the Project enforce procedures that ensure deposits are made timely. Views of Responsible Officials: There is no disagreement with the audit finding. Management has made the missing deposit as of March 31, 2025.
Deposits required by HUD were not made during fiscal year 2025 to the reserve fund. Recommendation: CLA Recommends the Project enforce procedures that ensure deposits are made timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management has made the missing deposit as of March 31, 2025. Name of the contact person responsible for corrective action: Laurie Rudman, Senior Vice President, CFO Planned completion date for corrective action plan: March 31, 2025
FAC accepted this audit on August 5, 2024 — management decision was due February 5, 2025.
FAC accepted this audit on December 28, 2023 — management decision was due June 28, 2024.
FAC accepted this audit on July 11, 2023 — management decision was due January 11, 2024.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on June 13, 2021 — management decision was due December 13, 2021.
FAC accepted this audit on October 29, 2019 — management decision was due April 29, 2020.
FAC accepted this audit on September 5, 2018 — management decision was due March 5, 2019.
FAC accepted this audit on October 4, 2017 — management decision was due April 4, 2018.
FAC accepted this audit on September 12, 2016 — management decision was due March 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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