EIN: 341786467
UEI: RXQTQMNEMMK4
Audited by: CliftonLarsonAllen, LLP
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 March 31, 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 1, 2026 (32 days from today).
What is a management decision? →FAC accepted this audit on March 3, 2025 — management decision was due September 3, 2025.
During our testing, we noted that ACT failed to make the required deposit of surplus cash that was calculated in the 2023 audited financial statements. Questioned costs: None Context: During our testing we noted that there had been no deposits made into the residual receipts account. Cause: ACT had a change in personnel in February 2024 in the accounting department and the deposit was missed due to oversight. Effect: The residual receipts account is not in compliance with HUD Residual Receipts Provisions and is underfunded. Repeat Finding: No Recommendation: We recommend the ACT design and implement controls to prevent noncompliance with HUD requirements. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Assistance Listing Number: 14.181 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per HUD requirements Surplus Cash calculated in the prior year must be deposited into a separate residual receipts account within 60 days of year end. Condition: During our testing, we noted that ACT failed to make the required deposit of surplus cash that was calculated in the 2023 audited financial statements. Questioned costs: None Context: During our testing we noted that there had been no deposits made into the residual receipts account. Cause: ACT had a change in personnel in February 2024 in the accounting department and the deposit was missed due to oversight. Effect: The residual receipts account is not in compliance with HUD Residual Receipts Provisions and is underfunded. Repeat Finding: No Recommendation: We recommend the ACT design and implement controls to prevent noncompliance with HUD requirements. Views of responsible officials: There is no disagreement with the audit finding.
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
Finding 2023-001 Criteria The finding was evaluated from the regulatory HUD guidelines. Statement of Condition The Project did not complete one of the monthly required deposit to the reserve for replacement. Cause The deposit not being completed timely was the result of an oversight. Effect or Potential Effect The reserve for replacement was underfunded by $3,450 for the year ended June 30, 2023. Reporting Views of Responsible Officials Management has completed the required deposit to the reserve for replacement of $3,450 in September 2023. Recommendation We recommend management make timely required deposits to the reserve for replacement. Response Management has completed the required deposit to the reserve for replacement of $3,450 in September 2023.
Show full finding ▾Hide full finding ▴Finding 2023-001 Criteria The finding was evaluated from the regulatory HUD guidelines. Statement of Condition The Project did not complete one of the monthly required deposit to the reserve for replacement. Cause The deposit not being completed timely was the result of an oversight. Effect or Potential Effect The reserve for replacement was underfunded by $3,450 for the year ended June 30, 2023. Reporting Views of Responsible Officials Management has completed the required deposit to the reserve for replacement of $3,450 in September 2023. Recommendation We recommend management make timely required deposits to the reserve for replacement. Response Management has completed the required deposit to the reserve for replacement of $3,450 in September 2023.
Response: Management has completed the required deposit to the reserve for replacement of $3,450 in September 2023.
FAC accepted this audit on May 10, 2023 — management decision was due November 10, 2023.
FAC accepted this audit on December 19, 2021 — management decision was due June 19, 2022.
FAC accepted this audit on October 21, 2020 — management decision was due April 21, 2021.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.
FAC accepted this audit on October 25, 2016 — management decision was due April 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.
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