EIN: 311653207
UEI: FQ7MPJB772A5
Audited by: Gasaway & Company, CPAs
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 28, 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 January 28, 2027 (148 days from today).
What is a management decision? →FAC accepted this audit on April 30, 2025 — management decision was due October 30, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on November 1, 2023 — management decision was due May 1, 2024.
The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Willowbrook Senior Housing, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Willowbrook Senior Housing, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Show full finding ▾Hide full finding ▴Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Willowbrook Senior Housing, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Willowbrook Senior Housing, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Recommendation: We recommend that Willowbrook Senior Housing, Inc. develop specific procedures to ensure that the data collection form is filed within 30 days after the audit report is received. Action Taken: Willowbrook Senior Housing, Inc. will develop procedures to ensure that the data collection form is filed before the due date. Name of responsible person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: October 15, 2023
FAC accepted this audit on August 28, 2022 — management decision was due February 28, 2023.
FAC accepted this audit on August 22, 2022 — management decision was due February 22, 2023.
FAC accepted this audit on August 22, 2022 — management decision was due February 22, 2023.
FAC accepted this audit on August 22, 2022 — management decision was due February 22, 2023.
FAC accepted this audit on April 8, 2018 — management decision was due October 8, 2018.
FAC accepted this audit on April 2, 2017 — management decision was due October 2, 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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