EIN: 341824354
UEI: EJYSDQBA64Q6
Audited by: CliftonLarsonAllen LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 24, 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 August 24, 2026 (10 days ago).
What is a management decision? →Tenant Assistance Payments requested were not adjusted during a tenant recertification resulting in total rent for that unit exceeding the rents approved by HUD. Context: During work preformed in the Special Tests requirement, it was noted that the rental rates being charges on HAP vouchers did not match the signed PRAC agreement provided by the client. Cause: Management oversight Effect: Total rents claimed for certain units exceeded the rent rates approved by HUD, in the amount of $27,744. Repeat Finding: No Recommendation: Adjust rental rates immediately, and request adjustment on next HAP Voucher to begin repayment. Ensure proper training of employees, prepare the budget worksheet as soon as possible and promptly read all correspondence for HUD and forward to management company. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Assistance Listing Number: 14.181 Award Period: 2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance Criteria or specific requirement: Rent is to be adjusted accordingly with HUD PRAC Contract Renewals Condition: Tenant Assistance Payments requested were not adjusted during a tenant recertification resulting in total rent for that unit exceeding the rents approved by HUD. Context: During work preformed in the Special Tests requirement, it was noted that the rental rates being charges on HAP vouchers did not match the signed PRAC agreement provided by the client. Cause: Management oversight Effect: Total rents claimed for certain units exceeded the rent rates approved by HUD, in the amount of $27,744. Repeat Finding: No Recommendation: Adjust rental rates immediately, and request adjustment on next HAP Voucher to begin repayment. Ensure proper training of employees, prepare the budget worksheet as soon as possible and promptly read all correspondence for HUD and forward to management company. Views of responsible officials: There is no disagreement with the audit finding.
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Unadjusted Rental Rates Recommendation: Adjust rental rates immediately, and request adjustment on next HAP Voucher to begin repayment. Ensure proper training of employees, prepare the budget worksheet as soon as possible and promptly read all correspondence for HUD and forward to management company. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Amounts will be adjusted over the next few HAP voucher to repay HUD and adjust rental rates on the next voucher. Name(s) of the contact person(s) responsible for corrective action: Stacy Lawson, CFO Planned completion date for corrective action plan: June 30, 2026
FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
Federal Agency Dept of Housing and Urban Development Federal Program Name Supportive Housing for Persons with Disabilities Assistance Listing Number 14.181 Type of Finding: Significant Deficiency in Internal Control Criteria: The project is required to obtain HUD approval prior to withdrawing funds from the Replacement Reserve Account. Cause Staff involved in internal controls over this compliance requirement lacked sufficient training. Effect The Project is out of compliance with HUD requirements. Questioned costs: 0.00 Context: The Project withdrew funds without obtaining a signed 9250 from HUD Repeat Finding: No Recommendation: Document and follow a formal process that follows HUDs guidelines for withdrawal of Replacement Reserve Funds. Views of Responsible Officials: Agree that a formal process and education of HUD requirements regarding Replacement Reserve withdrawals would help the project be successful in maintaining compliance. Corrective action plan - management response: Contact HUD regarding the submission of the 9250, receive a signed copy prior to withdrawing any more funds.
Show full finding ▾Hide full finding ▴Federal Agency Dept of Housing and Urban Development Federal Program Name Supportive Housing for Persons with Disabilities Assistance Listing Number 14.181 Type of Finding: Significant Deficiency in Internal Control Criteria: The project is required to obtain HUD approval prior to withdrawing funds from the Replacement Reserve Account. Cause Staff involved in internal controls over this compliance requirement lacked sufficient training. Effect The Project is out of compliance with HUD requirements. Questioned costs: 0.00 Context: The Project withdrew funds without obtaining a signed 9250 from HUD Repeat Finding: No Recommendation: Document and follow a formal process that follows HUDs guidelines for withdrawal of Replacement Reserve Funds. Views of Responsible Officials: Agree that a formal process and education of HUD requirements regarding Replacement Reserve withdrawals would help the project be successful in maintaining compliance. Corrective action plan - management response: Contact HUD regarding the submission of the 9250, receive a signed copy prior to withdrawing any more funds.
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Unauthorized Withdrawal from Replacement Reserve Account Recommendation: Conduct training with all those who are involved with the Project to review HUD requirements for making withdrawals from the Replacement Reserve and create a documentation process for requests and approvals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: o conduct training to review all HUD requirements regarding the process for withdrawing funds from the Replacement Reserve Account. Name(s) of the contact person(s) responsible for corrective action: Stacy Lawson, Chief Financial Officer, Jacob Schimming, Project Accountant. Planned completion date for corrective action plan: October 31, 2024
FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on December 2, 2020 — management decision was due June 2, 2021.
FAC accepted this audit on October 30, 2019 — management decision was due April 30, 2020.
2019-001 ? Required Replacement Reserve Deposits Finding Type. Immaterial noncompliance; significant deficiency in internal controls over compliance (Special Tests and Provisions) Federal programs. U.S. Department of Housing and Urban Development (?HUD?)- Supportive Housing for Persons with Disabilities (CFDA# 14.181) Criteria. Pursuant to the Project?s Regulatory Agreement for the Capital Advance Program with HUD under Section 811 of the National Affordable Housing Act, Project management is responsible for making monthly deposits to the reserve for replacements account, as approved by HUD. Condition. Monthly deposits were not made in the correct amount to the reserve for replacement account. Cause. Management has not properly implemented internal control procedures to ensure deposits are made on monthly basis as approved by HUD. During the FY19 budget process with HUD, management requested and was an approved an increased deposit amount to the replacement reserve of $6,227 annually or $518.91 monthly effective September 1, 2018. Effect. As a result of this condition, the reserve for replacements account was underfunded during FY2019 by $2,149. Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted. Recommendation. We recommend that management make the required deposits each month as required by HUD and also implement a review of the account to ensure deposits are made and in the correct amount. View of Responsible Officials. Management agrees with this comment and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴2019-001 ? Required Replacement Reserve Deposits Finding Type. Immaterial noncompliance; significant deficiency in internal controls over compliance (Special Tests and Provisions) Federal programs. U.S. Department of Housing and Urban Development (?HUD?)- Supportive Housing for Persons with Disabilities (CFDA# 14.181) Criteria. Pursuant to the Project?s Regulatory Agreement for the Capital Advance Program with HUD under Section 811 of the National Affordable Housing Act, Project management is responsible for making monthly deposits to the reserve for replacements account, as approved by HUD. Condition. Monthly deposits were not made in the correct amount to the reserve for replacement account. Cause. Management has not properly implemented internal control procedures to ensure deposits are made on monthly basis as approved by HUD. During the FY19 budget process with HUD, management requested and was an approved an increased deposit amount to the replacement reserve of $6,227 annually or $518.91 monthly effective September 1, 2018. Effect. As a result of this condition, the reserve for replacements account was underfunded during FY2019 by $2,149. Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted. Recommendation. We recommend that management make the required deposits each month as required by HUD and also implement a review of the account to ensure deposits are made and in the correct amount. View of Responsible Officials. Management agrees with this comment and has prepared a corrective action plan.
CORRECTIVE ACTION PLAN Ide Center Apartments II, Inc. Audit performed by Rehmann Robson, LLC Year Ended June 30, 2019 Corrective action prepared by Stacey Bock, Chief Financial Officer, 419.936.7391 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Audit Finding Reference: 2019-001 ? Immaterial noncompliance; significant deficiency in internal controls over compliance (Special Tests and Provisions) Comments on the Finding and Each Recommendation: Management agrees with the auditors? finding and recommendations. Corrective Action Planned or Taken: Management understands the importance of complying with HUD provisions. Management identified and began correction of this issue in September 2019, including depositing an additional amount to catch up the deposits as required by HUD. Additionally, management has hired a reputable third-party management agent effective October 1, 2019 to provide management services and financial reporting for Ide Center Apartments II, Inc. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations Not Applicable ? No prior audit report findings.
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.
FAC accepted this audit on October 12, 2016 — management decision was due April 12, 2017.
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