EIN: 371452727
UEI: SRLJWTZXYVF3
Single Audit filed under EIN: 042324773
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Audited by: CohnReznick LLP
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 March 10, 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 September 10, 2026 (11 days from today).
What is a management decision? →FAC accepted this audit on March 11, 2025 — management decision was due September 11, 2025.
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
FAC accepted this audit on April 2, 2023 — management decision was due October 2, 2023.
FAC accepted this audit on February 27, 2022 — management decision was due August 27, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
The maximum residual receipt reserve balance for the Corporation is $13,000. The balance as of December 31, 2019 was $18,260, resulting in an excess balance of $5,260. Cause: The Corporation did not have adequate internal controls in place to ensure the required offsets were made. Effect: The residual receipts were not offset against HAP payments and the Corporation is not in compliance with HUD regulations. Recommendation: The Corporation should strengthen their internal controls to ensure offsets of the excess residual receipt reserve balance against HAP payments are made on a timely basis. Management Response: Management has been in contact with HUD since January 2020 and is currently in the process of remitting the excess balance of the residual receipts account.
Show full finding ▾Hide full finding ▴Criteria: Under HUD regulations, HUD is permitted to use residual receipts to reduce HAP payments to the Corporation. Projects are permitted a retained balance equivalent to $250 per revenue producing unit to use for project purposes, unless otherwise approved. Condition: The maximum residual receipt reserve balance for the Corporation is $13,000. The balance as of December 31, 2019 was $18,260, resulting in an excess balance of $5,260. Cause: The Corporation did not have adequate internal controls in place to ensure the required offsets were made. Effect: The residual receipts were not offset against HAP payments and the Corporation is not in compliance with HUD regulations. Recommendation: The Corporation should strengthen their internal controls to ensure offsets of the excess residual receipt reserve balance against HAP payments are made on a timely basis. Management Response: Management has been in contact with HUD since January 2020 and is currently in the process of remitting the excess balance of the residual receipts account.
SIGNIFICANT DEFICIENCY Item #2019-01 ? Excess Residual Receipts - CFDA No. 14.157 Criteria: Under HUD regulations, HUD is permitted to use residual receipts to reduce HAP payments to the Corporation. Projects are permitted a retained balance equivalent to $250 per revenue producing unit to use for project purposes, unless otherwise approved. Condition: The maximum residual receipt reserve balance for the Corporation is $13,000. The balance as of December 31, 2019 was $18,260, resulting in an excess balance of $5,260. Cause: The Corporation did not have adequate internal controls in place to ensure the required offsets were made. Effect: The residual receipts were not offset against HAP payments and the Corporation is not in compliance with HUD regulations. Recommendation: The Corporation should strengthen their internal controls to ensure offsets of the excess residual receipt reserve balance against HAP payments are made on a timely basis. Management Response: Management has been in contact with HUD since January 2020 and is currently in the process of remitting the excess balance of the residual receipts account.
FAC accepted this audit on May 7, 2019 — management decision was due November 7, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2019 — management decision was due September 29, 2019.
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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