EIN: 383405663
UEI: MBF9TCXFFAJ1
Audited by: PLANTE & MORAN, PLLC
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 December 30, 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 30, 2026 (61 days ago).
What is a management decision? →Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - 14.157 Supportive Housing for the Elderly Project Rental Assistance Contract and Capital Advance Finding Resolution Status - None Information on Universe and Population Size - Required deposits of surplus cash into the residual receipts reserve Sample Size Information - The entire population of one deposit was tested. Identification of Repeat Finding and Finding Reference Number -N/A Criteria - The Organization should deposit surplus cash within the time frame specified in the FRAG Guide. Statement of Condition - The Organization deposited prior year surplus cash 56 days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Cause - The Organization failed to monitor the cash requirements of the residual receipts account specified by the FRAG Guide. Effect or Potential Effect - The residual receipts account was not funded in accordance with the FRAG Guide. Auditor Noncompliance Code - B - Failure to make required residual receipt deposits Recommendation - Surplus cash deposit amounts should be deposited within the specified time frame required by the FRAG Guide. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should deposit surplus cash within the time frame required by the FRAG Guide. Response Indicator - Agree Completion Date - November 25, 2024 Reporting Views of Responsible Officials - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $39,601 into residual receipts on November 25, 2024.
Show full finding ▾Hide full finding ▴Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - 14.157 Supportive Housing for the Elderly Project Rental Assistance Contract and Capital Advance Finding Resolution Status - None Information on Universe and Population Size - Required deposits of surplus cash into the residual receipts reserve Sample Size Information - The entire population of one deposit was tested. Identification of Repeat Finding and Finding Reference Number -N/A Criteria - The Organization should deposit surplus cash within the time frame specified in the FRAG Guide. Statement of Condition - The Organization deposited prior year surplus cash 56 days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Cause - The Organization failed to monitor the cash requirements of the residual receipts account specified by the FRAG Guide. Effect or Potential Effect - The residual receipts account was not funded in accordance with the FRAG Guide. Auditor Noncompliance Code - B - Failure to make required residual receipt deposits Recommendation - Surplus cash deposit amounts should be deposited within the specified time frame required by the FRAG Guide. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should deposit surplus cash within the time frame required by the FRAG Guide. Response Indicator - Agree Completion Date - November 25, 2024 Reporting Views of Responsible Officials - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $39,601 into residual receipts on November 25, 2024.
Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash 56 days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $39,601 into residual receipts on November 25, 2024. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: November 25, 2024
FAC accepted this audit on October 22, 2024 — management decision was due April 22, 2025.
FAC accepted this audit on February 27, 2024 — management decision was due August 27, 2024.
FAC accepted this audit on December 14, 2022 — management decision was due June 14, 2023.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
Finding Type - Immaterial noncompliance with major program requirements; Title and CFDA Number of Federal Program - Supportive Housing for the Elderly - Project Rental Assistance Contract and Capital Advance (CFDA #14.157); Finding Resolution Status - Resolved; Information on Universe and Population Size - N/A; Sample Size Information - N/A; Criteria - The Organization should have repaid the $24,092 loan from the reserve for replacement account within 5 days of receipt of HAP funds from the October 2019 voucher as required by the HUD-approved withdrawal request.; Statement of Condition - The Organization failed to repay the loan from the reserve for replacement account within 5 days of receipt of HAP funds from the October 2019 voucher as required by the HUD-approved withdrawal request.; Cause - The Organization failed to monitor the repayment requirements of the loan from the reserve for replacement account as specified by the HUD-approved withdrawal request.; Effect or Potential Effect - The replacement reserve account was not refunded in accordance with the requirements set forth in the HUD-approved withdrawal request.; Auditor Noncompliance Code - N - Reserve for replacements deposits; Reporting Views of Responsible Officials - Management is aware of the requirement to repay the loan from the reserve for replacement account and agrees with finding. Noncompliance has been addressed by repaying the loan amount to the reserve for replacement on August 13, 2020.; Recommendation - All required repayments of loans from the reserve for replacement account should be made in accordance with the HUD-approved withdrawal request.; Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should repay the loan amount to the reserve for replacement account.; Response Indicator - Agree; Completion Date - August 13, 2020; Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management repaid the loan amount of $24,092 to the reserve for replacement account on August 13, 2020.
Show full finding ▾Hide full finding ▴Finding Type - Immaterial noncompliance with major program requirements; Title and CFDA Number of Federal Program - Supportive Housing for the Elderly - Project Rental Assistance Contract and Capital Advance (CFDA #14.157); Finding Resolution Status - Resolved; Information on Universe and Population Size - N/A; Sample Size Information - N/A; Criteria - The Organization should have repaid the $24,092 loan from the reserve for replacement account within 5 days of receipt of HAP funds from the October 2019 voucher as required by the HUD-approved withdrawal request.; Statement of Condition - The Organization failed to repay the loan from the reserve for replacement account within 5 days of receipt of HAP funds from the October 2019 voucher as required by the HUD-approved withdrawal request.; Cause - The Organization failed to monitor the repayment requirements of the loan from the reserve for replacement account as specified by the HUD-approved withdrawal request.; Effect or Potential Effect - The replacement reserve account was not refunded in accordance with the requirements set forth in the HUD-approved withdrawal request.; Auditor Noncompliance Code - N - Reserve for replacements deposits; Reporting Views of Responsible Officials - Management is aware of the requirement to repay the loan from the reserve for replacement account and agrees with finding. Noncompliance has been addressed by repaying the loan amount to the reserve for replacement on August 13, 2020.; Recommendation - All required repayments of loans from the reserve for replacement account should be made in accordance with the HUD-approved withdrawal request.; Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should repay the loan amount to the reserve for replacement account.; Response Indicator - Agree; Completion Date - August 13, 2020; Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management repaid the loan amount of $24,092 to the reserve for replacement account on August 13, 2020.
Finding Number: 2020-002 Statement of Condition - The Organization failed to repay the loan from the reserve from replacement account within 5 days of receipt of HAP funds from the October 2019 voucher as required by the HUD-approved withdrawal request. Planned Corrective Action Plan ? Management is aware of the requirement to repay the loan from the reserve from replacement account and agrees with finding. Noncompliance has been addressed by repaying the loan amount to the reserve for replacement on August 13, 2020 Contact person responsible for corrective action: David C. Cunningham, Vice President of Finance. Anticipated Completion Date: August 13, 2020.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 22, 2018 — management decision was due March 22, 2019.
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
FAC accepted this audit on September 25, 2016 — management decision was due March 25, 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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