EIN: 383546541
UEI: YKC8KLALT8X9
Audited by: Wieland Wallace Inc.
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 August 21, 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 February 21, 2027 (170 days from today).
What is a management decision? →Finding Reference Number: 2025-001 Finding Reference Number 2025-001 Statement of Condition As of December 31, 2025, the Project had not paid three out of twelve 2025 monthly replacement reserve deposits. Criteria The Project is required to make monthly replacement reserve deposits. Effect Failure to make replacement reserve deposits results in noncompliance with the regulatory agreement. Cause Lack of funds Recommendation The Project should discuss with HUD how to become current on replacement reserve amounts owed. Auditor Non-Compliance Code N – Reserve for replacement deposits. Amount of Questioned Costs $7,828 Auditor’s Summary of Auditee’s Comments on the Findings and Recommendations Management agrees with this finding. The Project discussed with HUD how to become current on replacement reserve amounts owed. The Project made the replacement reserve deposits as soon as funds were available. Going forward, the Project will ensure there are enough funds available to make timely deposits to the replacement reserve. Response Indicator Agrees Actual Completion Date April 3, 2026 Actions Taken or Planned on the Finding The three late replacement reserve deposits were made and procedures were implemented to ensure funds are available to fund the replacement reserve timely in the future. This finding has been closed.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2025-001 Finding Reference Number 2025-001 Statement of Condition As of December 31, 2025, the Project had not paid three out of twelve 2025 monthly replacement reserve deposits. Criteria The Project is required to make monthly replacement reserve deposits. Effect Failure to make replacement reserve deposits results in noncompliance with the regulatory agreement. Cause Lack of funds Recommendation The Project should discuss with HUD how to become current on replacement reserve amounts owed. Auditor Non-Compliance Code N – Reserve for replacement deposits. Amount of Questioned Costs $7,828 Auditor’s Summary of Auditee’s Comments on the Findings and Recommendations Management agrees with this finding. The Project discussed with HUD how to become current on replacement reserve amounts owed. The Project made the replacement reserve deposits as soon as funds were available. Going forward, the Project will ensure there are enough funds available to make timely deposits to the replacement reserve. Response Indicator Agrees Actual Completion Date April 3, 2026 Actions Taken or Planned on the Finding The three late replacement reserve deposits were made and procedures were implemented to ensure funds are available to fund the replacement reserve timely in the future. This finding has been closed.
The Organization agrees with the finding. The Organization discussed with HUD how to become current on replacement reserve amounts owed and made the payments. This finding has been closed. Contact: Shelley Evankovich, Management Agent Actual Completion Date: April 3, 2026
FAC accepted this audit on August 1, 2024 — management decision was due February 1, 2025.
FAC accepted this audit on July 5, 2022 — management decision was due January 5, 2023.
FAC accepted this audit on May 24, 2021 — management decision was due November 24, 2021.
FAC accepted this audit on December 6, 2020 — management decision was due June 6, 2021.
FAC accepted this audit on June 13, 2019 — management decision was due December 13, 2019.
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
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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