EIN: 371394186
UEI: VAGUR5PV5RC3
Audited by: MCK CPAs & Advisors
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 25, 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 January 25, 2026 (218 days ago).
What is a management decision? →The Project did not make a required replacement reserve deposit for March 2024.; Cause: Management oversight led to the lack of monthly deposit for March 2024. All other deposits during the year were made timely.; Effect: Failure to make replacement reserve deposits results in noncompliance with the regulatory agreement.; Recommendation: The Project should review its internal control policies to ensure all deposits are made timely.; Management’s Response: Management agrees with the finding.; Actions Taken or Planned on the Finding: The delinquent deposit was made in May 2024. This finding is closed.
Show full finding ▾Hide full finding ▴2024 - 003 Replacement Reserve Deposit; Agency: U.S. Department of Housing and Urban Development (HUD); Assistance Listing Number: 14.181; Program: Supportive Housing for Persons with DisabilitiesCriteria: The Project is required to make monthly replacement reserve deposits.; Condition: The Project did not make a required replacement reserve deposit for March 2024.; Cause: Management oversight led to the lack of monthly deposit for March 2024. All other deposits during the year were made timely.; Effect: Failure to make replacement reserve deposits results in noncompliance with the regulatory agreement.; Recommendation: The Project should review its internal control policies to ensure all deposits are made timely.; Management’s Response: Management agrees with the finding.; Actions Taken or Planned on the Finding: The delinquent deposit was made in May 2024. This finding is closed.
U. S. Department of Housing and Urban Development. Heritage Grove, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2024. The findings from the June 30, 2024 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs - Federal Award Programs Audit: Department of Housing and Urban Development: Supportive Housing for Persons with Disabilities Program (Section 811), Assistance Listing # 14.181: 2024 - 003 Recommendation: Finding is closed as of June 30, 2024. If the Department of Housing and Urban Development has questions regarding this plan, please call Mary Garrison, Heritage Grove, Inc. at (217) 362-6262.
Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements.; Cause: Staff turnover and shortages resulted in the review procedure not being completed.; Effect: The lack of effective review procedures could have resulted in the Project having tenants that did not meet the eligibility requirements. All tenants tested during the audit were eligible to participate in the program.; Questioned Costs: The amount of questioned costs cannot be determined.; Context: We tested 4 of 16 tenant files noting that one of the tenant’s recertifications was not completed by the time required.; Recommendation: We recommend management implement timely review of all tenant files after they have been prepared to ensure all participants in the program meet the eligibility requirements.; Management's Response: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2024 - 004 Recertification of Tenant Eligibility and Assistance; Agency: U.S. Department of Housing and Urban Development (HUD); Assistance Listing Number: 14.181; Program: Supportive Housing for Persons with Disabilities; Criteria: HUD requires that controls are implemented to ensure tenant eligibility with HUD requirements.; Condition: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements.; Cause: Staff turnover and shortages resulted in the review procedure not being completed.; Effect: The lack of effective review procedures could have resulted in the Project having tenants that did not meet the eligibility requirements. All tenants tested during the audit were eligible to participate in the program.; Questioned Costs: The amount of questioned costs cannot be determined.; Context: We tested 4 of 16 tenant files noting that one of the tenant’s recertifications was not completed by the time required.; Recommendation: We recommend management implement timely review of all tenant files after they have been prepared to ensure all participants in the program meet the eligibility requirements.; Management's Response: Management agrees with the finding.
U. S. Department of Housing and Urban Development. Heritage Grove, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2024. The findings from the June 30, 2024 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs - Federal Award Programs Audit: Department of Housing and Urban Development: Supportive Housing for Persons with Disabilities Program (Section 811), Assistance Listing # 14.181: 2024 - 004 Recommendation: Management agent and sponsor will continue to recertify and update the tenant files to make sure it includes current required documentation. If the Department of Housing and Urban Development has questions regarding this plan, please call Mary Garrison, Heritage Grove, Inc. at (217) 362-6262.
FAC accepted this audit on November 11, 2023 — management decision was due May 11, 2024.
FAC accepted this audit on October 17, 2022 — management decision was due April 17, 2023.
FAC accepted this audit on November 1, 2021 — management decision was due May 1, 2022.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 8, 2018 — management decision was due June 8, 2019.
FAC accepted this audit on November 4, 2017 — management decision was due May 4, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 16, 2016 — management decision was due May 16, 2017.
GSA_MIGRATION
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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