EIN: 341450558
UEI: NM12T2S3A2B3
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 15, 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 October 15, 2024 (676 days ago).
What is a management decision? →Finding reference number: 2023-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (Project identification no. 073-EE-092) Auditor non-compliance code: A – Unauthorized withdrawal from the reserve for replacements Finding resolution status: Outstanding Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $16,428 Statement of condition 2023-001: The Community received a subsidy delay loan of $16,428 on July 26, 2023. As of December 31, 2023, there is no outstanding subsidy receivable and the subsidy delay loan of $16,428 has not been repaid. Criteria: Pursuant to the OMB Approval No. 2502-0555 Form, subsidy delay loans shall be repaid upon receipt of the delayed subsidy. Effect: The reserve for replacements is underfunded by $16,428. Cause: The Community does not have sufficient cash available to repay the subsidy delay loan. Recommendation: The Community should reimburse the $16,428 subsidy delay loan to the reserve for replacements account. Management's response: Management concurs with the finding and recommendation and will repay the subsidy delay loan of $16,428 when there is sufficient cash available to do so.
Show full finding ▾Hide full finding ▴Finding reference number: 2023-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (Project identification no. 073-EE-092) Auditor non-compliance code: A – Unauthorized withdrawal from the reserve for replacements Finding resolution status: Outstanding Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $16,428 Statement of condition 2023-001: The Community received a subsidy delay loan of $16,428 on July 26, 2023. As of December 31, 2023, there is no outstanding subsidy receivable and the subsidy delay loan of $16,428 has not been repaid. Criteria: Pursuant to the OMB Approval No. 2502-0555 Form, subsidy delay loans shall be repaid upon receipt of the delayed subsidy. Effect: The reserve for replacements is underfunded by $16,428. Cause: The Community does not have sufficient cash available to repay the subsidy delay loan. Recommendation: The Community should reimburse the $16,428 subsidy delay loan to the reserve for replacements account. Management's response: Management concurs with the finding and recommendation and will repay the subsidy delay loan of $16,428 when there is sufficient cash available to do so.
Finding 2023-001: Comments on the Finding and Each Recommendation: The Community received a subsidy delay loan of $16,428 on July 26, 2023. As of December 31, 2023, there is no outstanding subsidy receivable and the subsidy delay loan of $16,428 has not been repaid. The Community should reimburse the $16,428 subsidy delay loan to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation and will repay the subsidy delay loan of $16,428 when there is sufficient cash available to do so.
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
Finding reference number: #2021-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (073-EE-092) Auditor non-compliance code: G - Unauthorized loans from project funds Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information 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: $8,500 Statement of condition #2021-001: During the year ended December 31, 2021, the Community paid for capital expenditures on behalf of another community managed by the Agent totaling $8,500. Criteria: Pursuant to Section 11 (c) of the Regulatory Agreement, neither the Community nor its agents shall make any payments for services, supplies or materials unless such services are actually rendered for the Community or such supplies or materials are delivered to the Community and are reasonably necessary for its operation. Effect: The Corporation is not in compliance with the Regulatory Agreement. The Community?s operating cash has been reduced by $8,500. Cause: The Community paid for capital expenditures on behalf of another community managed by the Agent due to an error in allocating the expenses. Recommendation: The other community managed by the Agent should reimburse the Community in the amount of $8,500. Completion date: March 1, 2022 Management's response: Agree. On March 1, 2022, the other community managed by the Agent reimbursed the Community $8,500.
Show full finding ▾Hide full finding ▴Finding reference number: #2021-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (073-EE-092) Auditor non-compliance code: G - Unauthorized loans from project funds Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information 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: $8,500 Statement of condition #2021-001: During the year ended December 31, 2021, the Community paid for capital expenditures on behalf of another community managed by the Agent totaling $8,500. Criteria: Pursuant to Section 11 (c) of the Regulatory Agreement, neither the Community nor its agents shall make any payments for services, supplies or materials unless such services are actually rendered for the Community or such supplies or materials are delivered to the Community and are reasonably necessary for its operation. Effect: The Corporation is not in compliance with the Regulatory Agreement. The Community?s operating cash has been reduced by $8,500. Cause: The Community paid for capital expenditures on behalf of another community managed by the Agent due to an error in allocating the expenses. Recommendation: The other community managed by the Agent should reimburse the Community in the amount of $8,500. Completion date: March 1, 2022 Management's response: Agree. On March 1, 2022, the other community managed by the Agent reimbursed the Community $8,500.
Statement of condition #2021-001: During the year ended December 31, 2021, the Community paid capital expenditures on behalf of another community totaling $8,500. Recommendation: The other community managed by the Agent should reimburse the Community in the amount of $8,500. Action(s) Taken or Planned on the Finding: On March 1, 2022, the other community managed by the Agent reimbursed the Community $8,500.
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