EIN: 330274917
UEI: DGZLCHANCJL1
Audited by: DAUBY O'CONNOR & ZALESKI, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 8, 2023. 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 8, 2023 (996 days ago).
What is a management decision? →FAC accepted this audit on October 25, 2022 — management decision was due April 25, 2023.
FAC accepted this audit on July 25, 2021 — management decision was due January 25, 2022.
FAC accepted this audit on May 6, 2020 — management decision was due November 6, 2020.
Finding reference number: 2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (Project identification number 033-EH231 and 1988) Auditor non-compliance code: N - Reserve for replacements deposits Finding resolution status: Resolved Universe population size: The universe population is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2020-001 for noncompliance information. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $3,248 Statement of Condition 2020-001 (CFDA 14.157): The Corporation did not make the total required reserve for replacement deposits during the year ended January 31, 2020. Criteria: Pursuant to Section 5 of the Regulatory Agreement, the Property is required to make monthly deposits to the reserve for replacements fund as required by HUD. Effect: The Corporation is not in compliance with the Regulatory Agreement and the reserve for replacements is underfunded by $3,248 at January 31, 2020. Cause: The required deposits to the reserve for replacements for the year ended January 31, 2020 were $3,248 less than the amount required by HUD. Recommendation: Management should transfer $3,248 into reserve for replacements from the operating cash account. Completion date: February 7, 2020 Management's response: Agree. On February 7, 2020, management transferred $3,248 from operating cash to the reserve for replacements fund.
Show full finding ▾Hide full finding ▴Finding reference number: 2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (Project identification number 033-EH231 and 1988) Auditor non-compliance code: N - Reserve for replacements deposits Finding resolution status: Resolved Universe population size: The universe population is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2020-001 for noncompliance information. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $3,248 Statement of Condition 2020-001 (CFDA 14.157): The Corporation did not make the total required reserve for replacement deposits during the year ended January 31, 2020. Criteria: Pursuant to Section 5 of the Regulatory Agreement, the Property is required to make monthly deposits to the reserve for replacements fund as required by HUD. Effect: The Corporation is not in compliance with the Regulatory Agreement and the reserve for replacements is underfunded by $3,248 at January 31, 2020. Cause: The required deposits to the reserve for replacements for the year ended January 31, 2020 were $3,248 less than the amount required by HUD. Recommendation: Management should transfer $3,248 into reserve for replacements from the operating cash account. Completion date: February 7, 2020 Management's response: Agree. On February 7, 2020, management transferred $3,248 from operating cash to the reserve for replacements fund.
Statement of Condition 2020-001 (CFDA 14.157): The Corporation did not make the total required reserve for replacement deposits during the year ended January 31, 2020. Recommendation: Management should transfer $3,248 into reserve for replacements from the operating cash account. Action(s) taken or planned on the finding: Agree. On February 7, 2020, management transferred $3,248 from operating cash to the reserve for replacements fund.
Finding reference number: 2020-002 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (Project identification number 033-EH231 and 1988) Auditor non-compliance code: B - Failure to make required residual receipts deposit Finding resolution status: Resolved Universe population size: The universe population is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2020-002 for noncompliance information. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $58,529 Statement of Condition 2020-002 (CFDA 14.157): The Corporation did not make the required residual receipts deposit computed at January 31, 2019 in the amount of $58,529 within 90 days of fiscal year end. Criteria: Pursuant to Section 5 of the Regulatory Agreement, the residual receipts deposit due to the reserve for replacements must be deposited within 90 days of fiscal year end. Effect: The Corporation was not in compliance with the Regulatory Agreement. Cause: The Corporation did not make the required deposit within 90 days of fiscal year end. Recommendation: Management should implement a system to ensure the required residual receipts deposit is made within 90 days of fiscal year end. Completion date: August 7, 2019 Management's response: Agree. Management made the required residual receipts deposit on August 7, 2019.
Show full finding ▾Hide full finding ▴Finding reference number: 2020-002 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (Project identification number 033-EH231 and 1988) Auditor non-compliance code: B - Failure to make required residual receipts deposit Finding resolution status: Resolved Universe population size: The universe population is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2020-002 for noncompliance information. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $58,529 Statement of Condition 2020-002 (CFDA 14.157): The Corporation did not make the required residual receipts deposit computed at January 31, 2019 in the amount of $58,529 within 90 days of fiscal year end. Criteria: Pursuant to Section 5 of the Regulatory Agreement, the residual receipts deposit due to the reserve for replacements must be deposited within 90 days of fiscal year end. Effect: The Corporation was not in compliance with the Regulatory Agreement. Cause: The Corporation did not make the required deposit within 90 days of fiscal year end. Recommendation: Management should implement a system to ensure the required residual receipts deposit is made within 90 days of fiscal year end. Completion date: August 7, 2019 Management's response: Agree. Management made the required residual receipts deposit on August 7, 2019.
Statement of Condition 2020-002 (CFDA 14.157): The Corporation did not make the required residual receipts deposit computed at January 31, 2019 in the amount of $58,529 within 90 days of fiscal year end. Recommendation: Management should implement a system to ensure the required residual receipts deposit is made within 90 days of fiscal year end. Action(s) taken or planned on the finding: Agree. Management made the required residual receipts deposit on August 7, 2019.
Finding reference number: 2020-003 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (Project identification number 033-EH231 and 1988) Auditor non-compliance code: H - Unauthorized distribution of project assets Finding resolution status: In process Universe population size: The universe population is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2020-003 for noncompliance information. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $5,800 Statement of Condition 2020-003 (CFDA 14.157): During the year ended January 31, 2020, the Property paid entity expenses of $5,800 without HUD approval. Criteria: Paragraph 11(a) of the Regulatory Agreement states that income and other funds of the project shall be expended only for the purposes of the Property. Effect: The Corporation is not in compliance with the Regulatory Agreement. The Property's operating cash account has been reduced by $5,800. This amount has been considered in the surplus cash calculation for the year ended January 31, 2020. Cause: Management inadvertently paid entity expenses using project funds. Recommendation: The Sponsor should reimburse the Property's operating cash account in the amount of $5,800. Management's response: Agree. The Sponsor will reimburse the Property's operating cash account in a subsequent month.
Show full finding ▾Hide full finding ▴Finding reference number: 2020-003 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (Project identification number 033-EH231 and 1988) Auditor non-compliance code: H - Unauthorized distribution of project assets Finding resolution status: In process Universe population size: The universe population is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2020-003 for noncompliance information. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $5,800 Statement of Condition 2020-003 (CFDA 14.157): During the year ended January 31, 2020, the Property paid entity expenses of $5,800 without HUD approval. Criteria: Paragraph 11(a) of the Regulatory Agreement states that income and other funds of the project shall be expended only for the purposes of the Property. Effect: The Corporation is not in compliance with the Regulatory Agreement. The Property's operating cash account has been reduced by $5,800. This amount has been considered in the surplus cash calculation for the year ended January 31, 2020. Cause: Management inadvertently paid entity expenses using project funds. Recommendation: The Sponsor should reimburse the Property's operating cash account in the amount of $5,800. Management's response: Agree. The Sponsor will reimburse the Property's operating cash account in a subsequent month.
Statement of condition 2020-003 (CFDA 14.157): During the year ended January 31, 2020, the Property paid entity expenses of $5,800 without HUD approval Recommendation: The Sponsor should reimburse the Property's operating cash account in the amount of $5,800. Action(s) taken or planned on the finding: Agree. The Sponsor will reimburse the Property's operating cash account in a subsequent month.
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
FAC accepted this audit on July 25, 2018 — management decision was due January 25, 2019.
FAC accepted this audit on May 8, 2017 — management decision was due November 8, 2017.
FAC accepted this audit on September 14, 2016 — management decision was due March 14, 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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