EIN: 383593702
UEI: UNLDMUCNJ2G6
Data as of August 25, 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 (57 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 - In process Information on Universe and Population Size - The Organization made four withdrawals from the replacement reserve account during the year ended June 30 , 2025. Sample Size Information - A sample size of two replacement reserve withdrawals were tested. Identification of Repeat Finding and Finding Reference Number - N/A Criteria - The Organization should have HUD authorization for all withdrawals from the replacement reserve account prior to withdrawing funds, as required by the Regulatory Agreement. Statement of Condition - Withdrawals totaling $13,846 were made from the replacement reserve without HUD authorization. Cause - The Organization withdrew $13,846 from the replacement reserve account without obtaining prior approval from HUD. Effect or Potential Effect - The unauthorized withdrawals caused the replacement reserve account to be underfunded at year end by $13,846. Auditor Noncompliance Code - A - Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials - Management agrees with the finding. Context - The Organization is required to obtain HUD authorization prior to the withdrawal of funds from the replacement reserve account. Recommendation - The Organization needs to make a deposit to correct underfunding of replacement reserve account in the amount $13,846. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should obtain approval from HUD prior to withdrawing funds from the replacement reserve. Response Indicator - Agree Completion Date - July 10, 2025 Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management has deposited the underfunded amount of $13,846 to the replacement reserve account on July 10, 2025.
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 - In process Information on Universe and Population Size - The Organization made four withdrawals from the replacement reserve account during the year ended June 30 , 2025. Sample Size Information - A sample size of two replacement reserve withdrawals were tested. Identification of Repeat Finding and Finding Reference Number - N/A Criteria - The Organization should have HUD authorization for all withdrawals from the replacement reserve account prior to withdrawing funds, as required by the Regulatory Agreement. Statement of Condition - Withdrawals totaling $13,846 were made from the replacement reserve without HUD authorization. Cause - The Organization withdrew $13,846 from the replacement reserve account without obtaining prior approval from HUD. Effect or Potential Effect - The unauthorized withdrawals caused the replacement reserve account to be underfunded at year end by $13,846. Auditor Noncompliance Code - A - Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials - Management agrees with the finding. Context - The Organization is required to obtain HUD authorization prior to the withdrawal of funds from the replacement reserve account. Recommendation - The Organization needs to make a deposit to correct underfunding of replacement reserve account in the amount $13,846. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should obtain approval from HUD prior to withdrawing funds from the replacement reserve. Response Indicator - Agree Completion Date - July 10, 2025 Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management has deposited the underfunded amount of $13,846 to the replacement reserve account on July 10, 2025.
Finding Number: 2025-001 Condition: Withdrawals totaling $13,846 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management has deposited the underfunded amount of $13,846 to the replacement reserve account on July 10, 2025. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: July 10, 2025
FAC accepted this audit on September 26, 2021 — management decision was due March 26, 2022.
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 - HUD requires that disbursements from the reserve for replacement are limited to HUD-approved amounts for certain project replacements and repairs.; Statement of Condition - The replacement reserve was not funded as of June 30, 2021 at the proper amount by approximately $2,500 as a result of two disbursements from the account in different amounts for the same project costs.; Cause - The Organization received pre-approval to withdraw funds of approximately $14,800 from the reserve for replacement for a specific project, agreeing to the terms to repay any amount over the actual costs incurred for the project. Final project costs were $10,980.26 which was then also withdrawn from the reserve. The Organization identified at year-end activity close-out the two disbursements from the replacement account were made for the same project costs. Upon an attempt to repay the proper amount by year end at June 30, 2021, the Organization did not repay the full amount of the overage by approximately $2,500.; Effect or Potential Effect - Funds withdrawn from the replacement reserve exceeded the HUD-approved amount during the year and the replacement reserve account was not refunded in full in accordance with the requirements set forth in the HUD pre-approved withdrawl request.; Auditor Noncompliance Code - A - Unauthorized withdrawals from replacement reserve account; Reporting Views of Responsible Officials - Management is aware of the requirement to receive approval for reserve for replacement account disbursements and agrees with the finding. Noncompliance has been addressed by repaying the appropriate amount to the reserve for replacement on August 6, 2021.; Recommendation - All withdrawals and required repayments of loans from the reserve for replacement account should be made in accordance with the HUD-approved withdrawal requests.; Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should ensure that it maintains compliance with HUD's replacement for reserve account disbursement requirements throughout the year.; Response Indicator - Agree; Completion Date - August 6, 2021; Response - Management acknowledges noncompliance as of June 30, 2021 and has repaid the loan overage amount of $2,586 to the reserve for replacement account on August 6, 2021.
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 - HUD requires that disbursements from the reserve for replacement are limited to HUD-approved amounts for certain project replacements and repairs.; Statement of Condition - The replacement reserve was not funded as of June 30, 2021 at the proper amount by approximately $2,500 as a result of two disbursements from the account in different amounts for the same project costs.; Cause - The Organization received pre-approval to withdraw funds of approximately $14,800 from the reserve for replacement for a specific project, agreeing to the terms to repay any amount over the actual costs incurred for the project. Final project costs were $10,980.26 which was then also withdrawn from the reserve. The Organization identified at year-end activity close-out the two disbursements from the replacement account were made for the same project costs. Upon an attempt to repay the proper amount by year end at June 30, 2021, the Organization did not repay the full amount of the overage by approximately $2,500.; Effect or Potential Effect - Funds withdrawn from the replacement reserve exceeded the HUD-approved amount during the year and the replacement reserve account was not refunded in full in accordance with the requirements set forth in the HUD pre-approved withdrawl request.; Auditor Noncompliance Code - A - Unauthorized withdrawals from replacement reserve account; Reporting Views of Responsible Officials - Management is aware of the requirement to receive approval for reserve for replacement account disbursements and agrees with the finding. Noncompliance has been addressed by repaying the appropriate amount to the reserve for replacement on August 6, 2021.; Recommendation - All withdrawals and required repayments of loans from the reserve for replacement account should be made in accordance with the HUD-approved withdrawal requests.; Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should ensure that it maintains compliance with HUD's replacement for reserve account disbursement requirements throughout the year.; Response Indicator - Agree; Completion Date - August 6, 2021; Response - Management acknowledges noncompliance as of June 30, 2021 and has repaid the loan overage amount of $2,586 to the reserve for replacement account on August 6, 2021.
Finding Number: 2021-001; Statement of Condition The Organization failed to refund the reserve for replacement account when they received the final invoice for the project for $10,980.26 which was $3,816.26 less than the funds withdrawn in October 2020. The Organization instead withdrew an additional $10,980.26 of funds in January 2021, without HUD approval.; Planned Corrective Action Plan Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management repaid the loan amount of $2,586 to the reserve for replacement account on August 6, 2021.; Contact person responsible for corrective action: David C. Cunningham, Vice President of Finance.; Anticipated Completion Date: August 6, 2021
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.