EIN: 363621928
UEI: JVTDY8MDMLT6
Audited by: MK Group CPAs & Consultants LLC
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 August 8, 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 February 8, 2026 (211 days ago).
What is a management decision? →FAC accepted this audit on August 1, 2024 — management decision was due February 1, 2025.
Surplus cash of $33,367 existing at July 31, 2021 was not deposited into the residual receipts reserve during the year ended July 31, 2023. Criteria: Surplus cash at the end of each fiscal reporting period is to be subsequently deposited into the residual receipts reserve. Effect: Noncompliance with the regulatory agreement Context: N/A Cause: Operational personnel were unaware that the transfer was necessary. Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Operational personnel should be educated about required residual receipts deposits. Views of Responsible Officials and Planned Corrective Actions: Management agrees that the amount needs to be transferred and plans to do so subsequent to year-end or to obtain HUD’s approval for a waiver based upon insufficient operating cash.
Show full finding ▾Hide full finding ▴FINDING NO. 2023-001: Section 8 Housing Assistance Payments, ALN 14.195 Condition: Surplus cash of $33,367 existing at July 31, 2021 was not deposited into the residual receipts reserve during the year ended July 31, 2023. Criteria: Surplus cash at the end of each fiscal reporting period is to be subsequently deposited into the residual receipts reserve. Effect: Noncompliance with the regulatory agreement Context: N/A Cause: Operational personnel were unaware that the transfer was necessary. Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Operational personnel should be educated about required residual receipts deposits. Views of Responsible Officials and Planned Corrective Actions: Management agrees that the amount needs to be transferred and plans to do so subsequent to year-end or to obtain HUD’s approval for a waiver based upon insufficient operating cash.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: December 31, 2023
2022-001
FAC accepted this audit on April 27, 2023 — management decision was due October 27, 2023.
Surplus cash of $33,367 existing at July 31, 2021 was not deposited into the residual receipts reserve during the year ended July 31, 2022. Criteria: Surplus cash at the end of each fiscal reporting period is to be subsequently deposited into the residual receipts reserve. Effect: Noncompliance with the regulatory agreement Context: N/A Cause: Operational personnel were unaware that the transfer was necessary. Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Operational personnel should be educated about required residual receipts deposits. Views of Responsible Officials and Planned Corrective Actions: Management agrees that the amount needs to be transferred and has done so subsequent to year-end.
Show full finding ▾Hide full finding ▴FINDING NO. 2022-001: Section 8 Housing Assistance Payments, ALN 14.195 Condition: Surplus cash of $33,367 existing at July 31, 2021 was not deposited into the residual receipts reserve during the year ended July 31, 2022. Criteria: Surplus cash at the end of each fiscal reporting period is to be subsequently deposited into the residual receipts reserve. Effect: Noncompliance with the regulatory agreement Context: N/A Cause: Operational personnel were unaware that the transfer was necessary. Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Operational personnel should be educated about required residual receipts deposits. Views of Responsible Officials and Planned Corrective Actions: Management agrees that the amount needs to be transferred and has done so subsequent to year-end.
CORRECTIVE ACTION PLAN Year Ended July 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: June 30, 2023
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
FAC accepted this audit on May 4, 2021 — management decision was due November 4, 2021.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2020-001 to be a material weakness.
Show full finding ▾Hide full finding ▴A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2020-001 to be a material weakness.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2020-001 to be a material weakness.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on November 15, 2018 — management decision was due May 15, 2019.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
FAC accepted this audit on April 3, 2017 — management decision was due October 3, 2017.
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Show full finding ▾Hide full finding ▴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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