PARC Residential Options

EIN: 371343779

UEI: K84MU7G86GH5

Data as of August 25, 2026

PARC Residential Options10 audit years16 findings12 repeat
10
Audit Years
16
Total Findings
12
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 26, 2024. 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 26, 2024 (699 days ago).

What is a management decision? →
2023-001
Other
REPEAT

There is minimal segregation of duties among personnel involved in the accounting function. Criteria or Specific Requirement: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented if possible. Cause: There are a small number of personnel to whom to allocate responsibilities in accounting functions. Effect: A lack of segregation of duties increase the risk that errors may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, Prior year finding 2022-001. Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management's and the board's close supervision and review of accounting information can help to prevent or detect errors and irregularities.

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Full finding narrative

Type of Finding: Significant Deficiency in Internal Control over Financial Reporting. Condition: There is minimal segregation of duties among personnel involved in the accounting function. Criteria or Specific Requirement: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented if possible. Cause: There are a small number of personnel to whom to allocate responsibilities in accounting functions. Effect: A lack of segregation of duties increase the risk that errors may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, Prior year finding 2022-001. Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management's and the board's close supervision and review of accounting information can help to prevent or detect errors and irregularities.

Corrective Action Plan

U.S. Department of Housing and Urban Development 2023-001 Section 811 – New Construction – Capital Advance Program – Supportive Housing for Persons with Disabilities – CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management’s and the board’s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

Prior Finding References

2022-001

About Other →

FY 2022-06-30

FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.

2022-001
Other
REPEAT

There is minimal segregation of duties among personnel involved in the accounting function. Criteria or Specific Requirement: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented if possible. Cause: There are a small number of personnel to whom to allocate responsibilities in accounting functions. Effect: A lack of segregation of duties increase the risk that errors may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, Prior year finding 2021-002.

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Full finding narrative

Type of Finding: Significant Deficiency in Internal Control over Financial Reporting. Condition: There is minimal segregation of duties among personnel involved in the accounting function. Criteria or Specific Requirement: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented if possible. Cause: There are a small number of personnel to whom to allocate responsibilities in accounting functions. Effect: A lack of segregation of duties increase the risk that errors may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, Prior year finding 2021-002.

Corrective Action Plan

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

Prior Finding References

2021-002

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2022-002
Other
REPEAT

We noted a refund was not provided to a tenant within 30 days after the tenant's move-out date.. Questioned Costs: None Context: We noted a refund was not provided to a tenant within 30 days after the tenant's move-out date. Cause: Management oversight. Effect: The corporation is not in compliance with HUD requirements. Repeat Finding: Yes. Prior year finding 2021-004

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Type of Finding: Other Matters, Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: HUD requires security deposits refunds to be disbursed to the former tenant and in the appropriate amount within 30 days of move-out. If no refund is given, the tenant should receive and itemized listing of any unpaid rent, damages to the unit, and any estimated cost for repair. Condition: We noted a refund was not provided to a tenant within 30 days after the tenant's move-out date.. Questioned Costs: None Context: We noted a refund was not provided to a tenant within 30 days after the tenant's move-out date. Cause: Management oversight. Effect: The corporation is not in compliance with HUD requirements. Repeat Finding: Yes. Prior year finding 2021-004

Corrective Action Plan

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

Prior Finding References

2021-004

About Other →

FY 2021-06-30

FAC accepted this audit on November 10, 2021 — management decision was due May 10, 2022.

2021-002
Other
REPEAT

There is minimal segregation of duties among personnel involved in the accounting function. Criteria or Specific Requirement: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented, if possible. Cause: There are a small number of personnel to whom to allocate responsibilities in accounting functions. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, Prior year finding 2020-002 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities

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Full finding narrative

Type of Finding: ? Significant Deficiency in Internal Control over Financial Reporting Condition: There is minimal segregation of duties among personnel involved in the accounting function. Criteria or Specific Requirement: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented, if possible. Cause: There are a small number of personnel to whom to allocate responsibilities in accounting functions. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, Prior year finding 2020-002 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities

Corrective Action Plan

2021-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

Prior Finding References

2020-002

About Other →
2021-003
Special Tests & Provisions
REPEAT

The Corporation did not deposit the required amounts into the reserve for replacements for each month during the year ended June 30, 2021. Questioned Costs: None Context: The Corporation had a $1,000 deficiency in the reserve from replacements from fiscal year 2020. The Corporation made up for the prior year deficiency, however, it did not deposit the required current year amounts into the reserve for replacements for each month during the year ended June 30, 2021. Cause: Management oversight. Effect: The Corporation?s reserve for replacements was under funded by $700 at June 30, 2021, after considering the prior year underfunding and the current year required deposits. Repeat Finding: Yes. Recommendation: Management should fully fund the reserve for replacements and also ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will make an additional deposit to make up for the $700 deficit at June 30, 2021, and make the required payment on a monthly basis.

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Type of Finding: ? Other Matters ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: HUD regulations and the regulatory agreement required deposits into the reserve for replacements of $700 per month from July 2020 through June 2021. Condition: The Corporation did not deposit the required amounts into the reserve for replacements for each month during the year ended June 30, 2021. Questioned Costs: None Context: The Corporation had a $1,000 deficiency in the reserve from replacements from fiscal year 2020. The Corporation made up for the prior year deficiency, however, it did not deposit the required current year amounts into the reserve for replacements for each month during the year ended June 30, 2021. Cause: Management oversight. Effect: The Corporation?s reserve for replacements was under funded by $700 at June 30, 2021, after considering the prior year underfunding and the current year required deposits. Repeat Finding: Yes. Recommendation: Management should fully fund the reserve for replacements and also ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will make an additional deposit to make up for the $700 deficit at June 30, 2021, and make the required payment on a monthly basis.

Corrective Action Plan

2021-003 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will make an additional deposit to make up for the $700 deficit at June 30, 2021. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process.

Prior Finding References

2020-003

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2021-004
Other

We noted a refund was not provided to a tenant within 30 days after the tenant's move-out date. Questioned Costs: None Context: We noted a refund was not provided to a tenant within 30 days after the tenant's move-out date. Cause: Management oversight. Effect: The Corporation is not in compliance with HUD requirements. Repeat Finding: No. Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date.

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Full finding narrative

Type of Finding: ? Other Matters ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: HUD requires security deposit refunds to be disbursed to the former tenant and in the appropriate amount within 30 days of move-out. If no refund is given, the tenant should receive an itemized listing of any unpaid rent, damages to the unit, and any estimated cost for repair. Condition: We noted a refund was not provided to a tenant within 30 days after the tenant's move-out date. Questioned Costs: None Context: We noted a refund was not provided to a tenant within 30 days after the tenant's move-out date. Cause: Management oversight. Effect: The Corporation is not in compliance with HUD requirements. Repeat Finding: No. Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date.

Corrective Action Plan

2021-004 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

About Other →

FY 2020-06-30

FAC accepted this audit on November 19, 2020 — management decision was due May 19, 2021.

2020-002
Other
REPEAT

There is minimal segregation of duties among personnel involved in the accounting function. Criteria or Specific Requirement: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented, if possible. Cause: There are a small number of personnel to whom to allocate responsibilities in accounting functions. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, Prior year finding 2019-002 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities.

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Full finding narrative

Type of Finding: ? Significant Deficiency in Internal Control over Financial Reporting Condition: There is minimal segregation of duties among personnel involved in the accounting function. Criteria or Specific Requirement: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented, if possible. Cause: There are a small number of personnel to whom to allocate responsibilities in accounting functions. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, Prior year finding 2019-002 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities.

Corrective Action Plan

2020-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

Prior Finding References

2019-002

About Other →
2020-003
Special Tests & Provisions
REPEAT

The Corporation did not deposit the required amounts into the reserve for replacements for each month during the year ended June 30, 2020, which also included a $1,200 deficiency from fiscal year 2019. Questioned Costs: None Context: The Corporation did not deposit the required amounts into the reserve for replacements for each month during the year ended June 30, 2020 which also included a $1,200 deficiency from fiscal year 2019. Cause: Management oversight. Effect: The Corporation?s reserve for replacements was under funded by $1,000 at June 30, 2020, after considering the prior year underfunding and the current year required deposits. Repeat Finding: Yes. Recommendation: Management should fully fund the reserve for replacements and also ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will make an additional deposit to make up for the $1,000 deficit at June 30, 2020, and make the required payment on a monthly basis.

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Federal Agency: U.S. Department of Housing and Urban Development Program Name: Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities CFDA#: 14.181 Type of Finding: ? Other Matters ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: HUD regulations and the regulatory agreement required deposits into the reserve for replacements of $700 per month from July 2019 through June 2020. Condition: The Corporation did not deposit the required amounts into the reserve for replacements for each month during the year ended June 30, 2020, which also included a $1,200 deficiency from fiscal year 2019. Questioned Costs: None Context: The Corporation did not deposit the required amounts into the reserve for replacements for each month during the year ended June 30, 2020 which also included a $1,200 deficiency from fiscal year 2019. Cause: Management oversight. Effect: The Corporation?s reserve for replacements was under funded by $1,000 at June 30, 2020, after considering the prior year underfunding and the current year required deposits. Repeat Finding: Yes. Recommendation: Management should fully fund the reserve for replacements and also ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will make an additional deposit to make up for the $1,000 deficit at June 30, 2020, and make the required payment on a monthly basis.

Corrective Action Plan

2020-003 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will make an additional deposit to make up for the $1,000 deficit at June 30, 2020. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: Resolved as of September 2020.

Prior Finding References

2019-003

About Special Tests and Provisions →

FY 2019-06-30

FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.

2019-002
Other
REPEAT

There is minimal segregation of duties among personnel involved in the accounting function. Criteria or Specific Requirement: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented, if possible. Cause: There are a small number of personnel to whom to allocate responsibilities in accounting functions. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, Prior year finding 2018-002 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities.

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Full finding narrative

Type of Finding: ? Significant Deficiency in Internal Control over Financial Reporting Condition: There is minimal segregation of duties among personnel involved in the accounting function. Criteria or Specific Requirement: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented, if possible. Cause: There are a small number of personnel to whom to allocate responsibilities in accounting functions. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, Prior year finding 2018-002 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities.

Corrective Action Plan

Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

Prior Finding References

2018-002

About Other →
2019-003
Special Tests & Provisions

The Corporation did not deposit the required amounts into the reserve for replacements for each month during the year ended June 30, 2019. Questioned Costs: None Context: The Corporation did not deposit the required amounts into the reserve for replacements for each month during the year ended June 30, 2019. Cause: Management oversight. Effect: The Corporation?s reserve for replacements was under funded by $1,200 at June 30, 2019. Repeat Finding: No. Recommendation: Management should fully fund the reserve for replacements and also ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will make an additional deposit to make up for the $1,200 deficit at June 30, 2019, and make the required payment on a monthly basis.

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Full finding narrative

Federal Agency: U.S. Department of Housing and Urban Development Program Name: Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities CFDA#: 14.181 Type of Finding: ? Other Matters ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: HUD regulations and the regulatory agreement required deposits into the reserve for replacements of $700 per month from July 2018 through June 2019. Condition: The Corporation did not deposit the required amounts into the reserve for replacements for each month during the year ended June 30, 2019. Questioned Costs: None Context: The Corporation did not deposit the required amounts into the reserve for replacements for each month during the year ended June 30, 2019. Cause: Management oversight. Effect: The Corporation?s reserve for replacements was under funded by $1,200 at June 30, 2019. Repeat Finding: No. Recommendation: Management should fully fund the reserve for replacements and also ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will make an additional deposit to make up for the $1,200 deficit at June 30, 2019, and make the required payment on a monthly basis.

Corrective Action Plan

Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will make an additional deposit to make up for the $1,200 deficit at June 30, 2019. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: Resolved as of September 2019.

About Special Tests and Provisions →

FY 2018-06-30

FAC accepted this audit on November 19, 2018 — management decision was due May 19, 2019.

2018-002
Other
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-002

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FY 2017-06-30

FAC accepted this audit on October 2, 2017 — management decision was due April 2, 2018.

2017-002
Other
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-002

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2017-003
Eligibility
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-003

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2017-004
Other

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2016-06-30

FAC accepted this audit on December 1, 2016 — management decision was due June 1, 2017.

2016-002
Other
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-002

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2016-003
Eligibility

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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