EIN: 341852898
UEI: W9AGSKZPG1W6
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 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 (28 days from today).
What is a management decision? →FAC accepted this audit on February 12, 2025 — management decision was due August 12, 2025.
During our testing, we noted that ORE 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: ORE 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 ORE design controls to document the deposit of surplus cash when required. We also recommend the surplus cash amount of $47,003, calculated at 6/30/24 year end be deposited immediately. 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 ORE 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: ORE 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 ORE design controls to document the deposit of surplus cash when required. We also recommend the surplus cash amount of $47,003, calculated at 6/30/24 year end be deposited immediately. 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. We recommend the entity make the required deposit immediately. 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
During our testing, we noted that ORE failed to increase the required deposit for the Reserve for Replacement account when it became effective September 1, 2023. Questioned costs: None Context: During our testing we noted that there had been no increase in monthly deposits made into the reserve for replacement account. Cause: ORE had a change in personnel in February 2024 in the accounting department and the deposit increase was missed due to oversight during the first portion of the fiscal year. Effect: The Replacement for Reserve account is not in compliance with HUD Reserve for Replacement Provisions and is underfunded by $430. Repeat Finding: No Recommendation: CLA recommends performing training regarding HUD requirements surrounding Replacement Reserve Provisions and introduce policies and procedures to prevent oversight of deposit changes and deposit the underfunded amount immediately. 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 the entity must make established monthly deposits into the Reserve for Replacement account. Condition: During our testing, we noted that ORE failed to increase the required deposit for the Reserve for Replacement account when it became effective September 1, 2023. Questioned costs: None Context: During our testing we noted that there had been no increase in monthly deposits made into the reserve for replacement account. Cause: ORE had a change in personnel in February 2024 in the accounting department and the deposit increase was missed due to oversight during the first portion of the fiscal year. Effect: The Replacement for Reserve account is not in compliance with HUD Reserve for Replacement Provisions and is underfunded by $430. Repeat Finding: No Recommendation: CLA recommends performing training regarding HUD requirements surrounding Replacement Reserve Provisions and introduce policies and procedures to prevent oversight of deposit changes and deposit the underfunded amount immediately. 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 Replacement Reserve Provisions and introduce policies and procedures to prevent oversight of deposit changes and deposit the underfunded amount immediately. 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
During our testing, we noted that ORE 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: Surplus cash was not calculated or remitted within 60 days 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 ORE design controls to document the deposit of surplus cash when required. We also recommend the surplus cash amount of $47,003, calculated at 6/30/24 year end be deposited immediately 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 ORE 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: Surplus cash was not calculated or remitted within 60 days 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 ORE design controls to document the deposit of surplus cash when required. We also recommend the surplus cash amount of $47,003, calculated at 6/30/24 year end be deposited immediately 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. We recommend the entity make the required deposit immediately. 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.
FAC accepted this audit on May 10, 2023 — management decision was due November 10, 2023.
The findings are evaluated from the regulatory and HUD guidelines. The Project did not complete a required deposit timely to the residual receipts reserve in 2021. This was caused by the deposit not being completed timely as a result of an oversight. The residual receipts reserve was underfunded by $3,901 for the year ended June 30, 2022. Management has completed the required deposit to the residual receipts of $3,901 in September 2022.
Show full finding ▾Hide full finding ▴The findings are evaluated from the regulatory and HUD guidelines. The Project did not complete a required deposit timely to the residual receipts reserve in 2021. This was caused by the deposit not being completed timely as a result of an oversight. The residual receipts reserve was underfunded by $3,901 for the year ended June 30, 2022. Management has completed the required deposit to the residual receipts of $3,901 in September 2022.
Gilmore Jasion Mahler recommended that management make timely required deposits to the residual receipts reserve. Management has completed the required deposit to the residual receipts reserve of $3,901 in September 2022.
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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