EIN: 371580763
UEI: J2GRVFZATZG6
Audited by: MADDOX & ASSOCIATES, APC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 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 June 16, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on October 1, 2024 — management decision was due April 1, 2025.
FAC accepted this audit on December 11, 2023 — management decision was due June 11, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on October 11, 2021 — management decision was due April 11, 2022.
For the year ending June 30, 2021, we reviewed project fund expenditures and found one (1) instance where activities charged to the program were not allowable costs to the program per HUD section 811. Context: We tested twenty-six (26) randomly selected disbursements totaling $5,078 from a population of $109,868 and found one instance of noncompliance in the amount of $714. Effect: Funds that were to be used for the operations of the HUD property may not be available at the time of need. Cause: Management approved finance charges to be charged to the program that are not allowable. Recommendation: We recommend management review and revise controls over credit card transactions to ensure the interest and financing charges are not comingled with use of PRAC project funds. Responsible Official's Response and Corrective Action Planned: The Organization agrees with the finding and recommendations. Management closed the credit card account and has established a purchasing card (purchasing cards act like a debit card whereas the funds must be available at the time of purchase). Management has full access and control of the card. Planned Implementation Date of Corrective Action: April 27, 2021. Person Responsible for Corrective Action: Melanie Moe, Managing Agent.
Show full finding ▾Hide full finding ▴Finding 2021-001:Information on the Federal Program: CFDA 14.181 ? Supportive Housing for Persons with Disabilities. Compliance Requirements: PRAC project funds must be used only for expenses that are reasonable and necessary to the operation of the project as provided for in the Regulatory Agreement between HUD and the project owner (24 CFR section 891.400(e)) (Activities allowed). Criteria: 24 CFR 891.400(e) Project funds must be used for the operation of the project. Condition: For the year ending June 30, 2021, we reviewed project fund expenditures and found one (1) instance where activities charged to the program were not allowable costs to the program per HUD section 811. Context: We tested twenty-six (26) randomly selected disbursements totaling $5,078 from a population of $109,868 and found one instance of noncompliance in the amount of $714. Effect: Funds that were to be used for the operations of the HUD property may not be available at the time of need. Cause: Management approved finance charges to be charged to the program that are not allowable. Recommendation: We recommend management review and revise controls over credit card transactions to ensure the interest and financing charges are not comingled with use of PRAC project funds. Responsible Official's Response and Corrective Action Planned: The Organization agrees with the finding and recommendations. Management closed the credit card account and has established a purchasing card (purchasing cards act like a debit card whereas the funds must be available at the time of purchase). Management has full access and control of the card. Planned Implementation Date of Corrective Action: April 27, 2021. Person Responsible for Corrective Action: Melanie Moe, Managing Agent.
Finding 2021-001: Comments on Findings and Recommendations: We agree with the findings and recommendations. Actions Taken or Planned: Management closed the credit card account and has established a purchasing card (purchasing cards act like a debit card whereas the funds must be available at the time of purchase). Management has full access and control of the card. Planned Implementation Date of Corrective Action: April 27, 2021. Person Responsible for Corrective Action: Melanie Moe, Managing Agent.
FAC accepted this audit on October 12, 2020 — management decision was due April 12, 2021.
FAC accepted this audit on September 30, 2019 — management decision was due March 30, 2020.
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
FAC accepted this audit on October 19, 2017 — management decision was due April 19, 2018.
FAC accepted this audit on October 30, 2016 — management decision was due April 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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