EIN: 311595187
UEI: GYVVP71QLQV8
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 14, 2024. 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 December 14, 2024 (618 days ago).
What is a management decision? →The Project paid expenses for an adjacent project. Cause: The Corporation paid non-project expenses from Project funds. Effect or Potential Effect: The Project is noncompliant with HUD regulatory agreement. Auditor Non-Compliance Code: H - Unauthorized distribution of project assets Questioned Costs: $2,584 Reportable Views of Responsible Officials: Management is in agreement with the finding, amounts were paid for non-project expenses. Context: Not applicable Recommendation: Management should review procedures surrounding expense allocations and closely monitor amounts paid. Auditors’ Summary of the Auditee’s Comments on the Findings and Recommendations: Agree with management's assessment. Response Indicator: Agree Completion Date: 12/31/2024 Response: Management is in agreement with the finding, amounts were paid for non-project expenses.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2023-01 Title and Federal Assistance Listing Number of Federal Program: Section 202 Capital Advance and Project Assistance Rental #14.157 Type of Finding: Federal Award Finding Finding Resolution Status: In Process Information on Universe Population Size: Not Applicable Sample Size Information: Not Applicable Identification of Repeat Finding and Finding Reference Number: Not Applicable Criteria: In accordance with HUD regulations, entities should not make unauthorized distributions of Project funds. Statement of Condition: The Project paid expenses for an adjacent project. Cause: The Corporation paid non-project expenses from Project funds. Effect or Potential Effect: The Project is noncompliant with HUD regulatory agreement. Auditor Non-Compliance Code: H - Unauthorized distribution of project assets Questioned Costs: $2,584 Reportable Views of Responsible Officials: Management is in agreement with the finding, amounts were paid for non-project expenses. Context: Not applicable Recommendation: Management should review procedures surrounding expense allocations and closely monitor amounts paid. Auditors’ Summary of the Auditee’s Comments on the Findings and Recommendations: Agree with management's assessment. Response Indicator: Agree Completion Date: 12/31/2024 Response: Management is in agreement with the finding, amounts were paid for non-project expenses.
In accordance with HUD regulations, entities should not make unauthorized distributions of Project. The Project paid expenses for an adjacent project. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with HUD regulatory agreement. Management is in agreement with the finding, amounts were paid for non-project expenses.
FAC accepted this audit on May 26, 2022 — management decision was due November 26, 2022.
During the year ended December 31, 2021, the Company deposited rent funds for an adjacent project into the Company's operating cash account. Cause: Property management did not review deposit detail to ensure that rents were deposited to the correct project's operating cash account. Effect or Potential Effect: Rents collected were not deposited into the proper project's operating cash account as required by the Regulatory Agreement. Auditor Non-Compliance Code: Z - Other Questioned Costs: $9,786contact the necessary parties for reimbursement. Context: Not applicable Recommendation: Management should review procedures surrounding deposit of rent to the proper Project among adjacent properties. Auditors? Summary of the Auditee?s Comments on the Findings and Recommendations: Management will be more diligent about ensuring rents are deposited into the proper project's operating cash account. Response Indicator: Agree Completion Date: 2/15/2022 Response: Management has spoken to the necessary personnel tasked with depositing rent received between the adjacent Projects and reemphasized the importance of accuracy in the deposits into the correct operating cash account. -
Show full finding ▾Hide full finding ▴Finding Reference Number: 2021-01 Title and Federal Assistance Listing Number of Federal Program: Section 202 Capital Advance and Project Assistance Rental #14.157 Type of Finding: Federal Award Finding Finding Resolution Status: In Process Information on Universe Population Size: Not Applicable Sample Size Information: Not Applicable Identification of Repeat Finding and Finding Reference Number: Not Applicable Criteria: The owner/agent is required to deposit all rents and other receipts of the Project in the name of the Project in accounts which are fully insured as to principal by an agency of the Federal Government. Statement of Condition: During the year ended December 31, 2021, the Company deposited rent funds for an adjacent project into the Company's operating cash account. Cause: Property management did not review deposit detail to ensure that rents were deposited to the correct project's operating cash account. Effect or Potential Effect: Rents collected were not deposited into the proper project's operating cash account as required by the Regulatory Agreement. Auditor Non-Compliance Code: Z - Other Questioned Costs: $9,786contact the necessary parties for reimbursement. Context: Not applicable Recommendation: Management should review procedures surrounding deposit of rent to the proper Project among adjacent properties. Auditors? Summary of the Auditee?s Comments on the Findings and Recommendations: Management will be more diligent about ensuring rents are deposited into the proper project's operating cash account. Response Indicator: Agree Completion Date: 2/15/2022 Response: Management has spoken to the necessary personnel tasked with depositing rent received between the adjacent Projects and reemphasized the importance of accuracy in the deposits into the correct operating cash account. -
ALICE WILLIAMS TOWERS, INC. FHA PROJECT NO. 061-EE065-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2021 Name of Auditee: Alice Williams Towers, Inc. HUD Auditee Identification Number: 061-EE065-WAH Federal Award Program: 14.157 Supportive Housing for the Elderly Name of Audit Firm: Aprio, LLP Period covered by the audit: January 1, 2021 to December 31, 2021 Corrective Action Plan Prepared By Name: Denise Crowder Position: Vice President Asset Management, Housing Resource Center, Inc. Telephone number: 404-816-9770 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2021-001 a. During the year ended December 31, 2021, the Company deposited rent funds for an adjacent project into the Company's operating cash account. The owner/agent is required to deposit all rents and other receipts of the Project in the name of the Project in accounts which are fully insured as to principal by an agency of the Federal Government. Recommendation: Management should review procedures surrounding deposit of rent to the proper Project among adjacent properties. b. Action(s) Taken or Planned on the Finding: Management has spoken to the necessary personnel tasked with depositing rent received between the adjacent Projects and reemphasized the importance of accuracy in the deposits into the correct operating cash account. The funds were reverted to the adjacent project on February 15, 2022. B. Status of the Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations Finding Number: NONE
FAC accepted this audit on January 5, 2018 — management decision was due July 5, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
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.