EIN: 320379337
UEI: ZDGNFM8ECB84
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 14, 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 October 14, 2026 (43 days from today).
What is a management decision? →FAC accepted this audit on April 24, 2025 — management decision was due October 24, 2025.
FAC accepted this audit on April 25, 2024 — management decision was due October 25, 2024.
Assistance Listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, Assistance Listing No. 14.181 (044-HD065 and 2014) Auditor non-compliance code: N-Reserve for Replacement Deposits Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The universe population size is not applicable to the finding. Statistically valid sample: N/A Name of federal agency: U.S. Department of Housing and Urban Development Pass through entity: N/A Questioned costs: $639 Statement of condition #2023-001: At December 31, 2023, deposits to the reserve for replacements funds of $639 had not been made. Criteria: Pursuant to the Section 5(a) of the Regulatory Agreement, the Corporation shall deposit $639 per month to the reserve for replacements fund. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements fund is underfunded by $639 at December 31, 2023. Cause: The Corporation did not receive two months of PRAC during 2023 that resulted in the October 2023 reserve for replacements deposit not being made. Recommendation: Management should transfer $639 from the operating account to the reserve for replacements fund. Management's response: Agree. Management did not receive two months of PRAC funds during the year. Management transferred $639 from the operating account to the reserve for replacements fund in January 2024.
Show full finding ▾Hide full finding ▴Assistance Listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, Assistance Listing No. 14.181 (044-HD065 and 2014) Auditor non-compliance code: N-Reserve for Replacement Deposits Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The universe population size is not applicable to the finding. Statistically valid sample: N/A Name of federal agency: U.S. Department of Housing and Urban Development Pass through entity: N/A Questioned costs: $639 Statement of condition #2023-001: At December 31, 2023, deposits to the reserve for replacements funds of $639 had not been made. Criteria: Pursuant to the Section 5(a) of the Regulatory Agreement, the Corporation shall deposit $639 per month to the reserve for replacements fund. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements fund is underfunded by $639 at December 31, 2023. Cause: The Corporation did not receive two months of PRAC during 2023 that resulted in the October 2023 reserve for replacements deposit not being made. Recommendation: Management should transfer $639 from the operating account to the reserve for replacements fund. Management's response: Agree. Management did not receive two months of PRAC funds during the year. Management transferred $639 from the operating account to the reserve for replacements fund in January 2024.
Statement of condition #2023-001: At December 31, 2023, deposits to the reserve for replacements funds of $639 had not been made. Comments on the Finding and Each Recommendation: Management should transfer $639 from the operating account to the reserve for replacements fund. Action(s) taken or planned on the finding: Management did not receive two months of PRAC funds during the year. Management transferred $639 from the operating account to the reserve for replacements fund in January 2024.
FAC accepted this audit on April 9, 2023 — management decision was due October 9, 2023.
FAC accepted this audit on April 6, 2022 — management decision was due October 6, 2022.
FAC accepted this audit on April 14, 2021 — management decision was due October 14, 2021.
FAC accepted this audit on April 13, 2020 — management decision was due October 13, 2020.
FAC accepted this audit on April 17, 2019 — management decision was due October 17, 2019.
FAC accepted this audit on April 12, 2018 — management decision was due October 12, 2018.
FAC accepted this audit on April 25, 2017 — management decision was due October 25, 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.
Browse other Single Audit organizations in Michigan →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
