EIN: 383329883
UEI: MAEJG97ACGN1
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 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 July 8, 2026 (58 days ago).
What is a management decision? →FAC accepted this audit on October 7, 2024 — management decision was due April 7, 2025.
FAC accepted this audit on February 20, 2024 — management decision was due August 20, 2024.
FAC accepted this audit on January 16, 2023 — management decision was due July 16, 2023.
FAC accepted this audit on October 7, 2021 — management decision was due April 7, 2022.
FAC accepted this audit on October 1, 2020 — management decision was due April 1, 2021.
Finding reference number: #2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (Project identification number 052-EE019, 1998) Auditor non-compliance code: A - Unauthorized withdrawal from replacement reserve Finding resolution status: Outstanding Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: Not applicable Name of federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $9,204.43 Statement of condition #2020-001 (CFDA No. 14.157): During the year ended June 30, 2020, a reserve for replacements withdrawal that included invoices from a previously authorized withdrawal was processed in error. The reserve for replacements account was not reimbursed for the duplicate withdrawal. Criteria: Pursuant to the Regulatory Agreement, expenditures can only be withdrawn from the replacement reserves once. Effect or potential effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. At June 30, 2020, the Property's replacement reserve is underfunded by $9,204.43. Cause: A reserve for replacements withdrawal that included invoices from a previously authorized withdrawal was processed in error. The error was not identified and the withdrawal was not returned by June 30, 2020. Recommendation: Management should transfer from the operating account and/or receive approval from HUD to offset the withdrawal with other invoices for $9,204.43 in order to bring the reserve for replacements current. Completion date: June 30, 2021 Management's response: Agreed. Management plans to make a deposit to the reserve for replacements and/or receive approval from HUD to offset the withdrawal with other invoices to bring the reserve for replacements current by June 30, 2021.
Show full finding ▾Hide full finding ▴Finding reference number: #2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (Project identification number 052-EE019, 1998) Auditor non-compliance code: A - Unauthorized withdrawal from replacement reserve Finding resolution status: Outstanding Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: Not applicable Name of federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $9,204.43 Statement of condition #2020-001 (CFDA No. 14.157): During the year ended June 30, 2020, a reserve for replacements withdrawal that included invoices from a previously authorized withdrawal was processed in error. The reserve for replacements account was not reimbursed for the duplicate withdrawal. Criteria: Pursuant to the Regulatory Agreement, expenditures can only be withdrawn from the replacement reserves once. Effect or potential effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. At June 30, 2020, the Property's replacement reserve is underfunded by $9,204.43. Cause: A reserve for replacements withdrawal that included invoices from a previously authorized withdrawal was processed in error. The error was not identified and the withdrawal was not returned by June 30, 2020. Recommendation: Management should transfer from the operating account and/or receive approval from HUD to offset the withdrawal with other invoices for $9,204.43 in order to bring the reserve for replacements current. Completion date: June 30, 2021 Management's response: Agreed. Management plans to make a deposit to the reserve for replacements and/or receive approval from HUD to offset the withdrawal with other invoices to bring the reserve for replacements current by June 30, 2021.
Name of auditee: Walker Non-Profit Housing Corporation HUD auditee identification number: 052-EE019 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2020 CAP prepared by Name: Nancy S. Evans Position: Chief Executive Officer Telephone number: 586-753-9002 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2020-001 (CFDA #14.157): During the year ended June 30, 2020, a reserve for replacements withdrawal that included invoices from a previously authorized withdrawal was processed in error. The reserve for replacements account was not reimbursed for the duplicate withdrawal. Comments on the Finding and Each Recommendation: Management should transfer from the operating account and/or receive approval from HUD to offset the withdrawal with other invoices for $9,204.43 in order to bring the reserve for replacements current. Action(s) taken or planned on the finding: Agreed. Management plans to make a deposit to the reserve for replacements and/or receive approval from HUD to offset the withdrawal with other invoices to bring the reserve for replacements current by June 30, 2021.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on October 18, 2018 — management decision was due April 18, 2019.
FAC accepted this audit on October 11, 2017 — management decision was due April 11, 2018.
FAC accepted this audit on October 6, 2016 — management decision was due April 6, 2017.
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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