EIN: 311629838
UEI: CM7LMXK1NES4
Audited by: Phillip Morgan & Company P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 13, 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 May 13, 2025 (484 days ago).
What is a management decision? →FAC accepted this audit on June 3, 2024 — management decision was due December 3, 2024.
· Views of Responsible Officials – We agree with the content of this finding and the auditor’s recommendations.
Show full finding ▾Hide full finding ▴· Views of Responsible Officials – We agree with the content of this finding and the auditor’s recommendations.
All delinquent deposits to the replacement reserve have now been made.
2022-001
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
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 ▾Hide full finding ▴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.
All required deposits to the Replacement Reserve have now been made.
FAC accepted this audit on November 8, 2021 — management decision was due May 8, 2022.
FAC accepted this audit on February 2, 2021 — management decision was due August 2, 2021.
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
FAC accepted this audit on January 24, 2018 — management decision was due July 24, 2018.
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 Alabama →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
