EIN: 311700059
UEI: NRGTVDCETCL9
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 21, 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 April 21, 2025 (493 days ago).
What is a management decision? →Due to a delay in assistance payments, the management agent (a releated party to the project sponsor) was forced to loan the project funds to avoid interruption in services. The management agent was not successful in getting HUD's approval for the additional funds to cover the deficit. When assistance payments were finally received, the project repaid the related party loan in the amount of $20,000.
Show full finding ▾Hide full finding ▴Due to a delay in assistance payments, the management agent (a releated party to the project sponsor) was forced to loan the project funds to avoid interruption in services. The management agent was not successful in getting HUD's approval for the additional funds to cover the deficit. When assistance payments were finally received, the project repaid the related party loan in the amount of $20,000.
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
Surplus cash was not deposited into the Residual Receipts account within 90 days. Cause: Procedures in place to ensure that the deposit is made were not followed. Effect or Potential Effect: The deposit was not made timely. Auditor Non-Compliance Code: B Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Management will ensure that the residual receipts account is properly funded in the future. Context: Surplus cash was not deposited into the Residual Receipts account within 90 days. Recommendation: Management should review its surplus cash calculation at or near year end to determine whether the project is in a surplus cash position. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: February 28, 2022 Response: Management agrees with the finding. The residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Management will ensure that the residual receipts account is properly funded in the future.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2022-001 Type of Finding: FA Finding Resolution Status: Resolved Information on Universe Population Size: The finding was not a result of a sampling procedure. Sample Size Information: The finding was not a result of a sampling procedure. Identification of Repeat Finding and Finding Reference Number: This is not a repeat finding. Criteria: The regulatory agreement requires the project to deposit ?surplus cash? into a Residual Receipts account with 90 days after the end of the fiscal year. Statement of Condition: Surplus cash was not deposited into the Residual Receipts account within 90 days. Cause: Procedures in place to ensure that the deposit is made were not followed. Effect or Potential Effect: The deposit was not made timely. Auditor Non-Compliance Code: B Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Management will ensure that the residual receipts account is properly funded in the future. Context: Surplus cash was not deposited into the Residual Receipts account within 90 days. Recommendation: Management should review its surplus cash calculation at or near year end to determine whether the project is in a surplus cash position. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: February 28, 2022 Response: Management agrees with the finding. The residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Management will ensure that the residual receipts account is properly funded in the future.
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on February 28, 2022 in the amount of $1,601. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: February 28, 2022
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
The security deposit account is not fully funded. Cause: Procedures in place to ensure that tenant security deposits are fully funded were not followed. Effect or Potential Effect: The security deposits account does not have sufficient funds to make refunds to all tenants. Auditor Non-Compliance Code: M Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $382. Management will ensure that the security deposits are properly funded in the future. Context: The security deposit account is not fully funded. Recommendation: Management should compare the reconciled cash account to the security deposit listing to ensure that there is enough cash to refund all tenant deposits. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $382. Management will ensure that the security deposits are properly funded in the future. Response Indicator: Agree Completion Date: July 8, 2020 Response: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $382. Management will ensure that the security deposits are properly funded in the future.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2020-001 Type of Finding: FA Finding Resolution Status: Resolved Information on Universe Population Size: The finding was not a result of a sampling procedure. Sample Size Information: The finding was not a result of a sampling procedure. Identification of Repeat Finding and Finding Reference Number: This is not a repeat finding. Criteria: The regulatory agreement requires that the balance in the security deposit account cannot be less than the security deposit obligation. Statement of Condition: The security deposit account is not fully funded. Cause: Procedures in place to ensure that tenant security deposits are fully funded were not followed. Effect or Potential Effect: The security deposits account does not have sufficient funds to make refunds to all tenants. Auditor Non-Compliance Code: M Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $382. Management will ensure that the security deposits are properly funded in the future. Context: The security deposit account is not fully funded. Recommendation: Management should compare the reconciled cash account to the security deposit listing to ensure that there is enough cash to refund all tenant deposits. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $382. Management will ensure that the security deposits are properly funded in the future. Response Indicator: Agree Completion Date: July 8, 2020 Response: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $382. Management will ensure that the security deposits are properly funded in the future.
Finding Reference Number: 2020-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $382. Management will ensure that the security deposits are properly funded in the future. Completion Date: July 8, 2020
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