EIN: 362980783
UEI: MG25EDF7EJD9
Audited by: Wieland Wallace Inc.
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 16, 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 16, 2026 (45 days from today).
What is a management decision? →FAC accepted this audit on April 22, 2026 — management decision was due October 22, 2026.
FAC accepted this audit on April 22, 2026 — management decision was due October 22, 2026.
FAC accepted this audit on November 29, 2023 — management decision was due May 29, 2024.
FAC accepted this audit on October 5, 2022 — management decision was due April 5, 2023.
FAC accepted this audit on October 6, 2021 — management decision was due April 6, 2022.
The posting of payments made to one general ledger account was noted as being incorrect. Effect: As a result, related account totals were incorrect and distort current year reported profit / loss data. Context: Costs related to the upgrade to fire protection system in the amount of $29,999.00, were posted to Miscellaneous Operating Expense versus being reflected as addition to capital asset account. Cause: At approval for invoice payment, the incorrect account posting code was applied to the invoice. Recommendation: Management should review procedures for allocating costs to `Miscellaneous Expense? and establish a maximum dollar threshold for posting to such account. Views of Responsible Officials and planned corrective actions: GSM agrees with the finding and the auditor?s recommendations have been adopted. Population Size: Disbursement total for the year was scrutinized. The total amount examined $2,586,921.00. Sample Size: Analytical review of total financial activity disclosed the irregularity / posting error. The total amount of sample size $2,586,921.00 Auditor?s summary of auditee comments on recommendations: This auditor expects that the establishment and adherence to a defined maximum amount of expense to be identified as `miscellaneous? would establish a significant posting guideline and promote conscious consideration of account posting.
Show full finding ▾Hide full finding ▴Findings ? Financial Statement Audit DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2020p-001: Section 8, CFDA 14.195 Condition: The posting of payments made to one general ledger account was noted as being incorrect. Effect: As a result, related account totals were incorrect and distort current year reported profit / loss data. Context: Costs related to the upgrade to fire protection system in the amount of $29,999.00, were posted to Miscellaneous Operating Expense versus being reflected as addition to capital asset account. Cause: At approval for invoice payment, the incorrect account posting code was applied to the invoice. Recommendation: Management should review procedures for allocating costs to `Miscellaneous Expense? and establish a maximum dollar threshold for posting to such account. Views of Responsible Officials and planned corrective actions: GSM agrees with the finding and the auditor?s recommendations have been adopted. Population Size: Disbursement total for the year was scrutinized. The total amount examined $2,586,921.00. Sample Size: Analytical review of total financial activity disclosed the irregularity / posting error. The total amount of sample size $2,586,921.00 Auditor?s summary of auditee comments on recommendations: This auditor expects that the establishment and adherence to a defined maximum amount of expense to be identified as `miscellaneous? would establish a significant posting guideline and promote conscious consideration of account posting.
Findings ? Financial Statement Audit DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2020p-001: Section 8, CFDA 14.195 Condition: The posting of payments made to one general ledger account was noted as being incorrect. Effect: As a result, related account totals were incorrect and distort current year reported profit / loss data. Context: Costs related to the upgrade to fire protection system in the amount of $29,999.00, were posted to Miscellaneous Operating Expense versus being reflected as addition to capital asset account. Cause: At approval for invoice payment, the incorrect account posting code was applied to the invoice. Recommendation: Management should review procedures for allocating costs to `Miscellaneous Expense? and establish a maximum dollar threshold for posting to such account. Views of Responsible Officials and planned corrective actions: GSM agrees with the finding and the auditor?s recommendations have been adopted. Population Size: Disbursement total for the year was scrutinized. The total amount examined $2,586,921.00. Sample Size: Analytical review of total financial activity disclosed the irregularity / posting error. The total amount of sample size $2,586,921.00 Auditor?s summary of auditee comments on recommendations: This auditor expects that the establishment and adherence to a defined maximum amount of expense to be identified as `miscellaneous? would establish a significant posting guideline and promote conscious consideration of account posting.
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
FAC accepted this audit on October 8, 2019 — management decision was due April 8, 2020.
FAC accepted this audit on October 3, 2018 — management decision was due April 3, 2019.
FAC accepted this audit on September 5, 2017 — management decision was due March 5, 2018.
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.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
