EIN: 311593739
UEI: RCNSPJGSYEJ7
Audited by: CHERRY BEKAERT LLP
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 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 (57 days ago).
What is a management decision? →FAC accepted this audit on January 30, 2025 — management decision was due July 30, 2025.
FAC accepted this audit on February 9, 2024 — management decision was due August 9, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
The owner did not remit the remaining project funds in the project funds account to a federally insured residual receipts account within 60 days of the expiration of the fiscal year. Cause: The owner transferred the project?s surplus cash funds within 90 days instead of 60 days following year-end. Effect or Potential Effect: The owner is not in compliance with the HUD requirements related to the residual receipts account. Failure to transfer surplus cash from the operating account could result in the residual receipts account not being properly funded within 60 days following the end of the fiscal year as required by HUD. Questioned Costs: $978 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Reporting Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure the project?s surplus cash funds are transferred to a federally insured residual receipts account within 60 days following year-end.
Show full finding ▾Hide full finding ▴Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Section 811 Supportive Housing for Persons with Disabilities CFDA: # 14.181 Compliance Requirement: Special Tests and Provisions ? Residual Receipts Account Type of Finding: Significant Deficiency in Internal Controls over Compliance Repeat Finding: No. Criteria: In accordance with Title 24 CFR Section 891.400(e), any remaining project funds in the project funds account (including earned interest) following the expiration of the fiscal year shall be deposited in a Federally-insured residual receipts account within 60 days following the end of the fiscal year. Statement of Condition: The owner did not remit the remaining project funds in the project funds account to a federally insured residual receipts account within 60 days of the expiration of the fiscal year. Cause: The owner transferred the project?s surplus cash funds within 90 days instead of 60 days following year-end. Effect or Potential Effect: The owner is not in compliance with the HUD requirements related to the residual receipts account. Failure to transfer surplus cash from the operating account could result in the residual receipts account not being properly funded within 60 days following the end of the fiscal year as required by HUD. Questioned Costs: $978 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Reporting Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure the project?s surplus cash funds are transferred to a federally insured residual receipts account within 60 days following year-end.
Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 13, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO
FAC accepted this audit on November 10, 2021 — management decision was due May 10, 2022.
FAC accepted this audit on May 25, 2021 — management decision was due November 25, 2021.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
FAC accepted this audit on May 22, 2019 — management decision was due November 22, 2019.
FAC accepted this audit on January 21, 2018 — management decision was due July 21, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on December 6, 2016 — management decision was due June 6, 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.
Browse other Single Audit organizations in Georgia →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
