BERRY MANOR, INC.

EIN: 311629838

UEI: CM7LMXK1NES4

Data as of August 25, 2026

BERRY MANOR, INC.7 audit years2 findings1 repeat
7
Audit Years
2
Total Findings
1
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 3, 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 3, 2024 (631 days ago).

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2022-001
Special Tests & Provisions
REPEAT

·        Views of Responsible Officials – We agree with the content of this finding and the auditor’s recommendations.

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·        Views of Responsible Officials – We agree with the content of this finding and the auditor’s recommendations.

Corrective Action Plan

All delinquent deposits to the replacement reserve have now been made.

Prior Finding References

2022-001

About Special Tests and Provisions →

FY 2022-06-30

FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.

2022-001
Special Tests & Provisions

2022-001 ? Criteria ? Berry Manor, Inc. (the Project) operates an apartment complex under the Section 811 Capital Advance Program of the Department of Housing and Urban Development (HUD). This federal program requires monthly deposits into a Replacement Reserve Account. Funds in this separate bank account may only be spent with HUD?s approval. ? Condition ? Four (4) of the required twelve (12) monthly deposits to the Replacement Reserve were missed. ? Cause ? The Project?s internal controls over compliance with this requirement include assigning the responsibility to make the monthly deposits to appropriate personnel. Staff turnover occurred in this position during the fiscal year, and the responsibility for ensuring compliance with this requirement was not properly communicated to the new staff. ? Effect ? The Project was required to deposit $6,600 ($550 per month) to the Replacement Reserve, but only deposited $4,400. ? Recommendation - The Project should immediately deposit $2,200 into the Replacement Reserve and fully communicate the importance of compliance with this requirement to its staff. ? Views of Responsible Officials ? We agree with the content of this finding and the auditor?s recommendations.

Show full finding ▾
Full finding narrative

2022-001 ? Criteria ? Berry Manor, Inc. (the Project) operates an apartment complex under the Section 811 Capital Advance Program of the Department of Housing and Urban Development (HUD). This federal program requires monthly deposits into a Replacement Reserve Account. Funds in this separate bank account may only be spent with HUD?s approval. ? Condition ? Four (4) of the required twelve (12) monthly deposits to the Replacement Reserve were missed. ? Cause ? The Project?s internal controls over compliance with this requirement include assigning the responsibility to make the monthly deposits to appropriate personnel. Staff turnover occurred in this position during the fiscal year, and the responsibility for ensuring compliance with this requirement was not properly communicated to the new staff. ? Effect ? The Project was required to deposit $6,600 ($550 per month) to the Replacement Reserve, but only deposited $4,400. ? Recommendation - The Project should immediately deposit $2,200 into the Replacement Reserve and fully communicate the importance of compliance with this requirement to its staff. ? Views of Responsible Officials ? We agree with the content of this finding and the auditor?s recommendations.

Corrective Action Plan

All required deposits to the Replacement Reserve have now been made.

About Special Tests and Provisions →

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