EIN: 364729648
UEI: C4Z3MBQL9GT1
Audited by: Wipfli LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 23, 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 23, 2026 (52 days from today).
What is a management decision? →FAC accepted this audit on May 12, 2025 — management decision was due November 12, 2025.
Friendship House Apartments, Inc. did not make the required monthly deposit to the replacement reserve for the month of September 2024. The deposit was made in October 2024. Criteria: Pursuant to Paragraph 5 of the Regulatory Agreement, Friendship House Apartments, Inc. shall establish and maintain a reserve fund and make required monthly deposits based on amounts approved by HUD. Cause: Due to changes in staffing at the start of the fiscal year, the error was not identified and corrected timely. Effect: Due to the above noted condition, Friendship House Apartments, Inc. was not in compliance with this particular Regulatory Agreement requirement. Recommendation: Friendship House Apartments, Inc. should seek to implement operational changes to allow for timely deposits of reserve funds. Views of Responsible Officials: Friendship House Apartments, Inc. agrees with the audit finding and has written a correction action plan.
Show full finding ▾Hide full finding ▴Finding 2024-001: Replacement Reserve Deposits Department of Housing and urban Development (HUD) - AL #14.181 Supportive Housing for Persons with Disabilities - Capital Advance Questioned Costs: None Condition: Friendship House Apartments, Inc. did not make the required monthly deposit to the replacement reserve for the month of September 2024. The deposit was made in October 2024. Criteria: Pursuant to Paragraph 5 of the Regulatory Agreement, Friendship House Apartments, Inc. shall establish and maintain a reserve fund and make required monthly deposits based on amounts approved by HUD. Cause: Due to changes in staffing at the start of the fiscal year, the error was not identified and corrected timely. Effect: Due to the above noted condition, Friendship House Apartments, Inc. was not in compliance with this particular Regulatory Agreement requirement. Recommendation: Friendship House Apartments, Inc. should seek to implement operational changes to allow for timely deposits of reserve funds. Views of Responsible Officials: Friendship House Apartments, Inc. agrees with the audit finding and has written a correction action plan.
2024-001: Replacement Reserve Deposits Corrective Action Plan Deposits to the replacement reserve will now be made in the month that the deposit is for, instead of the following month, to ensure that all required payments are made each year. Person(s) Responsible: Gregory Shinn, CFO Timing for Implementation: This was implemented in March of 2025.
FAC accepted this audit on May 6, 2024 — management decision was due November 6, 2024.
Friendship House Apartments, Inc. had surplus cash of $19,279 on hand at September 30, 2022. Surplus cash was not remitted within 90 days of year end. Criteria: The Consolidated Audit Guide for Audits of HUD Programs and the compliance requirements for AL #14.181 state that any surplus cash as calculated under HUD guidelines in the project funds account at the end of the fiscal year be deposited in a federally insured residual receipts account within 90 days following the end of the fiscal year. Cause: Due to changes in staffing, Friendship House Apartments, Inc. missed the 90 day remittance period. Effect: Due to the above noted condition, Friendship House Apartments, Inc. was not in compliance with this particular HUD compliance requirement. Recommendation: Friendship House Apartments, Inc. should ensure that a timely deposit is made, as required by HUD. Views of Responsible Officials: Friendship House Apartments, Inc. agrees with the audit finding and has written a correction action plan.
Show full finding ▾Hide full finding ▴Finding 2023-001: Deposit of Surplus Cash into a Residual Receipts Account Department of Housing and urban Development (HUD) - AL #14.181 Supportive Housing for Persons with Disabilities - Capital Advance Questioned Costs: None Condition: Friendship House Apartments, Inc. had surplus cash of $19,279 on hand at September 30, 2022. Surplus cash was not remitted within 90 days of year end. Criteria: The Consolidated Audit Guide for Audits of HUD Programs and the compliance requirements for AL #14.181 state that any surplus cash as calculated under HUD guidelines in the project funds account at the end of the fiscal year be deposited in a federally insured residual receipts account within 90 days following the end of the fiscal year. Cause: Due to changes in staffing, Friendship House Apartments, Inc. missed the 90 day remittance period. Effect: Due to the above noted condition, Friendship House Apartments, Inc. was not in compliance with this particular HUD compliance requirement. Recommendation: Friendship House Apartments, Inc. should ensure that a timely deposit is made, as required by HUD. Views of Responsible Officials: Friendship House Apartments, Inc. agrees with the audit finding and has written a correction action plan.
2023-001 – Deposit of Surplus Cash into a Residual Receipts Account Corrective Action Plan No later than 90 days past the end of the fiscal year, we will identify surplus cash in the project funds account and deposit into the residual receipts account. Person(s) Responsible: Greg Shinn, Agency CPA Timing for Implementation: Immediate
2022-001
FAC accepted this audit on June 26, 2023 — management decision was due December 26, 2023.
Friendship House Apartments, Inc. had surplus cash of $30,525 on hand at September 30, 2021. Approval was obtained from HUD to utilize $25,200 of the surplus cash for heating and air conditioning units, leaving remaining surplus cash of $5,325. HUD approval was not received and the remaining surplus cash was not remitted within 90 days of year end. Criteria: The Consolidated Audit Guide for Audits of HUD Programs and the compliance requirements for AL #14.181 state that any surplus cash as calculated under HUD guidelines in the project funds account at the end of the fiscal year be deposited in a federally insured residual receipts account within 90 days following the end of the fiscal year. Cause: Friendship House Apartments, Inc. delayed remitting the surplus cash while it was waiting for approval from HUD to use the surplus cash for capital purchases. The approval was received after the 90 day remittance period. Effect: Due to the above noted condition, Friendship House Apartments, Inc. was not in compliance with this particular HUD compliance requirement. Recommendation: Friendship House Apartments, Inc. should ensure that a timely deposit is made, as required by HUD. Views of Responsible Officials: Friendship House Apartments, Inc. agrees with the audit finding and has written a correction action plan.
Show full finding ▾Hide full finding ▴Finding 2022-001: Deposit of Surplus Cash into a Residual Receipts Account Department of Housing and Urban Development (HUD) ? AL #14.181 Supportive Housing for Persons with Disabilities ? Capital Advance Questioned Costs: None Condition: Friendship House Apartments, Inc. had surplus cash of $30,525 on hand at September 30, 2021. Approval was obtained from HUD to utilize $25,200 of the surplus cash for heating and air conditioning units, leaving remaining surplus cash of $5,325. HUD approval was not received and the remaining surplus cash was not remitted within 90 days of year end. Criteria: The Consolidated Audit Guide for Audits of HUD Programs and the compliance requirements for AL #14.181 state that any surplus cash as calculated under HUD guidelines in the project funds account at the end of the fiscal year be deposited in a federally insured residual receipts account within 90 days following the end of the fiscal year. Cause: Friendship House Apartments, Inc. delayed remitting the surplus cash while it was waiting for approval from HUD to use the surplus cash for capital purchases. The approval was received after the 90 day remittance period. Effect: Due to the above noted condition, Friendship House Apartments, Inc. was not in compliance with this particular HUD compliance requirement. Recommendation: Friendship House Apartments, Inc. should ensure that a timely deposit is made, as required by HUD. Views of Responsible Officials: Friendship House Apartments, Inc. agrees with the audit finding and has written a correction action plan.
2022-001 - Deposit of Surplus Cash into a Residual Receipts Account Corrective Action Plan No later than 60 days past the end of the fiscal year, we will identify surplus cash in the project funds account and deposit into the residual receipts account. Person(s) Responsible: Greg Shinn, Agency CPA Timing for Implementation: Immediate
FAC accepted this audit on June 26, 2022 — management decision was due December 26, 2022.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
FAC accepted this audit on February 18, 2020 — management decision was due August 18, 2020.
FAC accepted this audit on April 30, 2019 — management decision was due October 30, 2019.
FAC accepted this audit on April 29, 2018 — management decision was due October 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on March 9, 2017 — management decision was due September 9, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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