CAAP Housing, Inc. DBA Emmo O. Johnson Homes

EIN: 351847858

UEI: HPF6NMEJALB4

Data as of August 26, 2026

CAAP Housing, Inc. DBA Emmo O. Johnson Homes9 audit years9 findings4 repeat
9
Audit Years
9
Total Findings
4
Repeat Findings

FY 2024-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (150 days ago).

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2024-001
Other
REPEATQUESTIONED COSTS

Security deposit liability account was underfunded at December 31, 2024. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The security deposit account was underfunded by $11,936 at December 31, 2024. Effect: Security deposit liability account was underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account to assist project cash flow in a prior year. Recommendation: Management should transfer funds to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds to the security deposit cash account when available.

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Finding No. 2024-001- Federal Award Finding Statement of Condition: Security deposit liability account was underfunded at December 31, 2024. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The security deposit account was underfunded by $11,936 at December 31, 2024. Effect: Security deposit liability account was underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account to assist project cash flow in a prior year. Recommendation: Management should transfer funds to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds to the security deposit cash account when available.

Corrective Action Plan

Auditee: CAAP Housing, Inc. HUD Project Number: 073-11685 Audit Firm: Agresta, Storms & O’Leary PC Audit Period Ended December 31, 2024 Corrective Action Plan Prepared by: Name: Cynthia Norris Position: Housing Asset and Tenant Service Director (Community Action of Greater Indianapolis, Inc.) A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2024-001 A. Comments on the Finding and Each Recommendation: Management agrees with the finding that the security deposit cash account was underfunded at December 31, 2024. B. Action Taken or Planned on the Finding: Management will transfer the required funds to the security deposit cash account when the funds are available. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations See Finding No. 2024-001 for status of Finding No. 2023-001. Respectfully Submitted, Terrence White Executive Director/CEO Community Action of Greater Indianapolis, Inc.

Prior Finding References

2023-001

About Other →

FY 2023-12-31

FAC accepted this audit on May 1, 2024 — management decision was due November 1, 2024.

2023-001
Other
REPEATQUESTIONED COSTS

Security deposit liability account was underfunded at December 31, 2023. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The security deposit account was underfunded by $10,108 at December 31, 2023. Effect: Security deposit liability account was underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account to assist project cash flow in the prior year. Recommendation: Management should transfer funds to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds to the security deposit cash account when available.

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Finding No. 2023-001- Federal Award Finding Statement of Condition: Security deposit liability account was underfunded at December 31, 2023. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The security deposit account was underfunded by $10,108 at December 31, 2023. Effect: Security deposit liability account was underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account to assist project cash flow in the prior year. Recommendation: Management should transfer funds to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds to the security deposit cash account when available.

Corrective Action Plan

CORRECTIVE ACTION PLAN Auditee: CAAP Housing, Inc. HUD Project Number: 073-11685 Audit Firm: Agresta, Storms & O’Leary PC Audit Period Ended December 31, 2023 Corrective Action Plan Prepared by: Name: Chuck Pechette Position: President, Mark III Management A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2023-001 A. Comments on the Finding and Each Recommendation: Management agrees with the finding that the security deposit cash account was underfunded at December 31, 2023. B. Action Taken or Planned on the Finding: Management will transfer the required funds to the security deposit cash account when the funds are available. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations See Finding No. 2023-001 for status of Finding No. 2022-001. Respectfully Submitted, Chuck Pechette President Mark III Management

Prior Finding References

2022-001

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FY 2022-12-31

FAC accepted this audit on February 7, 2024 — management decision was due August 7, 2024.

2022-001
Other
QUESTIONED COSTS

Security deposit liability account is underfunded at December 31, 2022. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The security deposit account was underfunded by $9,505 during the year ended December 31, 2022. Effect: Security deposit liability account is underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account to assist project cash flow throughout the year. Recommendation: Management should transfer funds back to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds back to the security deposit cash account.

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Full finding narrative

Finding No. 2022-001- Federal Award Finding Statement of Condition: Security deposit liability account is underfunded at December 31, 2022. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The security deposit account was underfunded by $9,505 during the year ended December 31, 2022. Effect: Security deposit liability account is underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account to assist project cash flow throughout the year. Recommendation: Management should transfer funds back to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds back to the security deposit cash account.

Corrective Action Plan

Finding No. 2022-001- Federal Award Finding Statement of Condition: Security deposit liability account is underfunded at December 31, 2022. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The security deposit account was underfunded by $9,505 during the year ended December 31, 2022. Effect: Security deposit liability account is underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account to assist project cash flow throughout the year. Recommendation: Management should transfer funds back to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds back to the security deposit cash account.

About Other →

FY 2020-12-31

FAC accepted this audit on June 18, 2021 — management decision was due December 18, 2021.

2020-001
Other
REPEATQUESTIONED COSTS

Security deposit liability account is underfunded at December 31, 2020. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The security deposit account was underfunded by $141 during the year ended December 31, 2020. Effect: Security deposit liability account is underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account due to minimal balance in the prior year. Funds transferred back in current year were short of the amount needed to fully fund the account. Recommendation: Management should transfer funds back to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds back to the security deposit cash account when available.

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Finding No. 2020-001- Federal Award Finding and Significant Deficiency Statement of Condition: Security deposit liability account is underfunded at December 31, 2020. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The security deposit account was underfunded by $141 during the year ended December 31, 2020. Effect: Security deposit liability account is underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account due to minimal balance in the prior year. Funds transferred back in current year were short of the amount needed to fully fund the account. Recommendation: Management should transfer funds back to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds back to the security deposit cash account when available.

Corrective Action Plan

Finding No. 2020-001 ? Federal Award Finding and Significant Deficiency Statement of Condition: Security deposit liability account is underfunded at December 31, 2020. Responsible Individual: Chuck Pechette Management Views: Management agrees with the finding and recommendation. Corrective Action: Management will transfer the required funds back to the security deposit cash account when available. Anticipated Completion Date: December 31, 2021

Prior Finding References

2019-001

About Other →
2020-002
Other

The project received a failing score of 54c on its REAC Physical Inspection. Criteria: HUD housing must be decent, safe, sanitary, and in good repairs per the Regulatory Agreement. Questioned Costs: Not applicable Effect: The Project risks losing HUD assistance if conditions do not meet inspection standards. Cause: Management noted significant issues with units that were turned over during the year. Recommendation: Management should continue to correct all remaining deficiencies noted in the inspection. Management Response: Management agrees with finding and has corrected significant health and safety issues. Management received an extension on completing minor physical deficiencies due to COVID.

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Finding No. 2020-002 Federal Award Finding and Significant Deficiency Statement of Condition: The project received a failing score of 54c on its REAC Physical Inspection. Criteria: HUD housing must be decent, safe, sanitary, and in good repairs per the Regulatory Agreement. Questioned Costs: Not applicable Effect: The Project risks losing HUD assistance if conditions do not meet inspection standards. Cause: Management noted significant issues with units that were turned over during the year. Recommendation: Management should continue to correct all remaining deficiencies noted in the inspection. Management Response: Management agrees with finding and has corrected significant health and safety issues. Management received an extension on completing minor physical deficiencies due to COVID.

Corrective Action Plan

Finding No. 2020-002 ? Federal Award Finding and Significant Deficiency Statement of Condition: The project received a failing score of 54c on its REAC Physical Inspection. Responsible Individual: Chuck Pechette Management Views: Management agrees with the finding. Corrective Action: Management has corrected significant health and safety issues. Management received an extension on completing minor physical deficiencies due to COVID Anticipated Completion Date: December 31, 2021

About Other →

FY 2019-12-31

FAC accepted this audit on April 7, 2020 — management decision was due October 7, 2020.

2019-001
Other
QUESTIONED COSTS

Security deposit liability account is underfunded at December 31, 2019. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. Questioned Costs: $6,235 Effect: Security deposit liability account is underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account due to minimal balance. Recommendation: Management should transfer funds back to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds back to the security deposit cash account when available.

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Full finding narrative

Finding No. 2019-001- Federal Award Finding and Significant Deficiency Statement of Condition: Security deposit liability account is underfunded at December 31, 2019. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. Questioned Costs: $6,235 Effect: Security deposit liability account is underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account due to minimal balance. Recommendation: Management should transfer funds back to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds back to the security deposit cash account when available.

Corrective Action Plan

Department of Housing and Urban Development CFDA 14.155 Section 223(a)(7) of the National Affordable Housing Act Finding No. 2019-001 ? Federal Award Finding and Significant Deficiency Statement of Condition: Security deposit liability account is underfunded at December 31, 2019. Responsible Individual: Chuck Pechette Management Views: Management agrees with the finding and recommendation. Corrective Action: Management will transfer the required funds back to the security deposit cash account when available. Anticipated Completion Date: December 31, 2020

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FY 2017-12-31

FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.

2017-001
Other
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-002

About Other →

FY 2016-12-31

FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.

2016-001
Special Tests & Provisions
QUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-002
Other

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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