EIN: 383329883
UEI: MAEJG97ACGN1
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 7, 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 (64 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 Criteria: Pursuant to the Regulatory Agreement, expenditures can only be withdrawn from the replacement reserves once.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.
Browse other Single Audit organizations in Michigan →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
