EIN: 330623634
UEI: ZCM5DRKE94L2
Audit also covers EIN: 271487259 · unlinked EINs have no separate FAC filing
Audited by: MILLER CPA GROUP, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 4, 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 December 4, 2026 (96 days from today).
What is a management decision? →Finding 2024-001 – Significant Deficiency in Internal Control Over Compliance – Untimely Submission of Single Audit Reporting Package Federal Program Information Federal Agency: U.S. Department of Housing and Urban Development Assistance Listing Number(s): 14.235, 14.239, 14.241, 14.267 Program Name: Supportive Housing, HOME Investment Partnerships Program, Housing Opportunities for Persons with AIDS, Continuum of Care Program Type of Finding Significant Deficiency in Internal Control Over Compliance Other Matter – Reporting Criteria In accordance with 2 CFR §200.512, the auditee is required to submit the Data Collection Form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition The Organization did not submit the required Single Audit reporting package to the Federal Audit Clearinghouse within the required timeframe for the fiscal year ended December 31, 2024. The reporting package was submitted in June 2026. Cause Management did not have adequate procedures in place to ensure timely preparation and submission of financial information required for completion of the audit and Single Audit reporting package. Delays in providing requested financial information to the auditors, along with other unforeseen circumstances encountered during the audit process, contributed to the untimely filing.. Effect Failure to submit the Single Audit reporting package timely constitutes noncompliance with Uniform Guidance reporting requirements and may subject the Organization to increased oversight from federal agencies and pass-through programs. Questioned Costs None noted. Recommendation We recommend management strengthen internal procedures related to the preparation, review, and timely submission of financial information necessary for completion of the audit and Single Audit reporting requirements. Management should establish formal timelines, assign responsibility for monitoring reporting deadlines, and enhance communication with auditors throughout the audit process to help ensure timely filing with the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action Management acknowledges the finding and recognizes improvements are needed in the coordination and timing of information provided during the audit process. Management plans to implement enhanced internal timelines and monitoring procedures for future audits and Single Audit submissions. Management will also work more closely with auditors throughout the engagement to help ensure all required information is provided timely and future reporting deadlines are met.
Show full finding ▾Hide full finding ▴Finding 2024-001 – Significant Deficiency in Internal Control Over Compliance – Untimely Submission of Single Audit Reporting Package Federal Program Information Federal Agency: U.S. Department of Housing and Urban Development Assistance Listing Number(s): 14.235, 14.239, 14.241, 14.267 Program Name: Supportive Housing, HOME Investment Partnerships Program, Housing Opportunities for Persons with AIDS, Continuum of Care Program Type of Finding Significant Deficiency in Internal Control Over Compliance Other Matter – Reporting Criteria In accordance with 2 CFR §200.512, the auditee is required to submit the Data Collection Form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition The Organization did not submit the required Single Audit reporting package to the Federal Audit Clearinghouse within the required timeframe for the fiscal year ended December 31, 2024. The reporting package was submitted in June 2026. Cause Management did not have adequate procedures in place to ensure timely preparation and submission of financial information required for completion of the audit and Single Audit reporting package. Delays in providing requested financial information to the auditors, along with other unforeseen circumstances encountered during the audit process, contributed to the untimely filing.. Effect Failure to submit the Single Audit reporting package timely constitutes noncompliance with Uniform Guidance reporting requirements and may subject the Organization to increased oversight from federal agencies and pass-through programs. Questioned Costs None noted. Recommendation We recommend management strengthen internal procedures related to the preparation, review, and timely submission of financial information necessary for completion of the audit and Single Audit reporting requirements. Management should establish formal timelines, assign responsibility for monitoring reporting deadlines, and enhance communication with auditors throughout the audit process to help ensure timely filing with the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action Management acknowledges the finding and recognizes improvements are needed in the coordination and timing of information provided during the audit process. Management plans to implement enhanced internal timelines and monitoring procedures for future audits and Single Audit submissions. Management will also work more closely with auditors throughout the engagement to help ensure all required information is provided timely and future reporting deadlines are met.
Management has implemented the following corrective actions: 1. Established a formal year-end closing timeline that includes deadlines for completion of the trial balance, account reconciliations, and supporting schedules. 2. Assigned responsibility to the Executive Director to monitor progress toward year-end closing milestones and ensure information is provided to the auditors on a timely basis. 3. Developed a comprehensive audit preparation checklist identifying all schedules, reconciliations, and documentation required by the auditors. 4. Scheduled pre-audit planning meetings with the auditors to establish mutually agreed-upon deadlines and identify potential issues that could delay audit completion 5. Implemented periodic status reviews during the audit process to monitor progress and address outstanding auditor requests promptly.
Finding 2024-002 – Noncompliance with Reserve for Replacement Funding Requirements Criteria The Regulatory Agreement and related HUD program requirements require the Organization to make monthly deposits to the Reserve for Replacement account in the amount specified by HUD. These funds are required to be maintained in a separate restricted account to provide for future capital repairs and replacements of the property. Condition During our audit, we noted the Organization did not make all required deposits to the Reserve for Replacement account during the fiscal year ended December 31, 2024. Cause Management indicated the Organization experienced cash flow limitations during the year and did not have adequate monitoring procedures in place to ensure compliance with HUD reserve funding requirements. Effect Failure to maintain the required Reserve for Replacement funding balance constitutes noncompliance with the Regulatory Agreement and HUD requirements. Continued noncompliance may result in increased HUD oversight, restrictions on operations, or other regulatory actions. Questioned Costs None noted. Recommendation We recommend management implement procedures to ensure required Reserve for Replacement deposits are made timely and that reserve balances are regularly monitored for compliance with HUD requirements. Management should also communicate with HUD and the lender, if applicable, regarding a plan to restore the reserve balance to the required level. Views of Responsible Officials and Planned Corrective Action Management acknowledges the finding and plans to improve monitoring of reserve funding requirements and cash flow projections to ensure timely future deposits. Management is also evaluating options to replenish the reserve account balance and will communicate corrective actions to HUD.
Show full finding ▾Hide full finding ▴Finding 2024-002 – Noncompliance with Reserve for Replacement Funding Requirements Criteria The Regulatory Agreement and related HUD program requirements require the Organization to make monthly deposits to the Reserve for Replacement account in the amount specified by HUD. These funds are required to be maintained in a separate restricted account to provide for future capital repairs and replacements of the property. Condition During our audit, we noted the Organization did not make all required deposits to the Reserve for Replacement account during the fiscal year ended December 31, 2024. Cause Management indicated the Organization experienced cash flow limitations during the year and did not have adequate monitoring procedures in place to ensure compliance with HUD reserve funding requirements. Effect Failure to maintain the required Reserve for Replacement funding balance constitutes noncompliance with the Regulatory Agreement and HUD requirements. Continued noncompliance may result in increased HUD oversight, restrictions on operations, or other regulatory actions. Questioned Costs None noted. Recommendation We recommend management implement procedures to ensure required Reserve for Replacement deposits are made timely and that reserve balances are regularly monitored for compliance with HUD requirements. Management should also communicate with HUD and the lender, if applicable, regarding a plan to restore the reserve balance to the required level. Views of Responsible Officials and Planned Corrective Action Management acknowledges the finding and plans to improve monitoring of reserve funding requirements and cash flow projections to ensure timely future deposits. Management is also evaluating options to replenish the reserve account balance and will communicate corrective actions to HUD.
Management has implemented the following corrective actions: 1. Established a monthly reserve funding schedule that identifies required deposits and due dates. 2. Included replacement reserve funding requirements in the annual budgeting process and monthly financial review procedures. 3. Assigned responsibility to the Executive Director and Finance Committee to monitor compliance with reserve funding requirements. 4. Developed a plan to fund any reserve shortfall through future operating surpluses and/or approved funding sources.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
FAC accepted this audit on April 30, 2022 — management decision was due October 30, 2022.
FAC accepted this audit on August 15, 2021 — management decision was due February 15, 2022.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on April 1, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on May 6, 2018 — management decision was due November 6, 2018.
FAC accepted this audit on April 30, 2017 — management decision was due October 30, 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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