EIN: 351552643
UEI: H1PBKANQ3D78
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2023. 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 September 28, 2023 (1061 days ago).
What is a management decision? →The Project did not make the required deposit to the residual receipt account per the Regulatory Agreement.
Show full finding ▾Hide full finding ▴The Project did not make the required deposit to the residual receipt account per the Regulatory Agreement.
Finding 2022-001 - Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 15, 2022 Actions Taken or Planned on the Finding Management made the required deposit into the residual receipts account. Contact Person First Name Dawn Contact Person Last Name Cole
Operation over the internal control over compliance did not prevent or detect and correct material noncompliance on a timely basis by management or employees in the normal course of performing their assigned functions.
Show full finding ▾Hide full finding ▴Operation over the internal control over compliance did not prevent or detect and correct material noncompliance on a timely basis by management or employees in the normal course of performing their assigned functions.
Finding 2022-002 - Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 15, 2022 Actions Taken or Planned on the Finding Management has strengthened and improved internal control over compliance with respect to required residual receipts deposit. Contact Person First Name Dawn Contact Person Last Name Cole
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Finding reference number: #2019-001 CFDA title and number (Federal award identification number and year): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 (Project identification number 073-11796) Auditor non-compliance code: H - Unauthorized distribution of project assets Finding resolution status: In process 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: $15,631 Statement of Condition #2019-001 (CFDA 14.155): During the year ended June 30, 2019, the Corporation paid social coordinator expenses on behalf of another property totaling $15,631. Criteria: Paragraph 35(j) of the Regulatory Agreement, states that management shall not reimburse any party for payment of expenses or costs of the Property, except for reasonable operating expenses. Effect: The Corporation is not in compliance with the Regulatory Agreement. The Property's operating cash account has been reduced by $15,631. Cause: Management did not allocate social services payroll and expenses to a neighboring property when the neighboring property received approval from HUD during the middle of the fiscal year to allow for social services at the property and the services are being provided to residents of both properties. Recommendation: Management should have the neighboring property reimburse the Property in the amount of $15,631. Completion Date: September 27, 2019 Management Response: Agree. On September 27, 2019, the Property was reimbursed $15,631.
Show full finding ▾Hide full finding ▴Finding reference number: #2019-001 CFDA title and number (Federal award identification number and year): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 (Project identification number 073-11796) Auditor non-compliance code: H - Unauthorized distribution of project assets Finding resolution status: In process 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: $15,631 Statement of Condition #2019-001 (CFDA 14.155): During the year ended June 30, 2019, the Corporation paid social coordinator expenses on behalf of another property totaling $15,631. Criteria: Paragraph 35(j) of the Regulatory Agreement, states that management shall not reimburse any party for payment of expenses or costs of the Property, except for reasonable operating expenses. Effect: The Corporation is not in compliance with the Regulatory Agreement. The Property's operating cash account has been reduced by $15,631. Cause: Management did not allocate social services payroll and expenses to a neighboring property when the neighboring property received approval from HUD during the middle of the fiscal year to allow for social services at the property and the services are being provided to residents of both properties. Recommendation: Management should have the neighboring property reimburse the Property in the amount of $15,631. Completion Date: September 27, 2019 Management Response: Agree. On September 27, 2019, the Property was reimbursed $15,631.
Name of auditee: AHEPA 232, Inc. HUD auditee identification number: 073-11796 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2019 CAP prepared by Name: Christopher Egan Position: Vice President of Finance Telephone number: 317-845-3410 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of Condition #2019-001 (CFDA 14.155): During the year ended June 30, 2019, the Corporation paid social service coordinator expenses on behalf of another property totaling $15,631. Recommendation: Management should have the neighboring property reimburse the Property in the amount of $15,631. Action(s) taken or planned on the finding: On September 27, 2019, the Property was reimbursed $15,631.
FAC accepted this audit on February 8, 2018 — management decision was due August 8, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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