EIN: 383870850
UEI: JGBNK9A3K5V8
Audited by: PKF O'CONNOR DAVIES, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 2023. 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 14, 2023 (1152 days ago).
What is a management decision? →FAC accepted this audit on February 15, 2022 — management decision was due August 15, 2022.
Program CFDA #14.181 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Finding No. 2021-001 ? Replacement Reserve Funding Information on the Universe Population Size 12 monthly payments Sample Size Information 12 monthly payments Criteria The regulatory agreement requires monthly payments to fund the replacement reserve. Statement of Condition Two monthly payments were not made to the replacement reserve during the year. Cause The cause of the missing payments was due to management oversight. Effect or Potential Effect The replacement reserve fund is underfunded by a total of $888. Auditor Non-Compliance Code N- Reserve for Replacements Deposits Questioned Costs There were no known questioned costs. Perspective The finding represents an isolated instance of management oversight. Repeat finding No Recommendations Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no future occurrences. Auditor notes deposit was made prior to audit issuance. No further action required Views of Responsible officials See corrective action plan.
Show full finding ▾Hide full finding ▴Program CFDA #14.181 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Finding No. 2021-001 ? Replacement Reserve Funding Information on the Universe Population Size 12 monthly payments Sample Size Information 12 monthly payments Criteria The regulatory agreement requires monthly payments to fund the replacement reserve. Statement of Condition Two monthly payments were not made to the replacement reserve during the year. Cause The cause of the missing payments was due to management oversight. Effect or Potential Effect The replacement reserve fund is underfunded by a total of $888. Auditor Non-Compliance Code N- Reserve for Replacements Deposits Questioned Costs There were no known questioned costs. Perspective The finding represents an isolated instance of management oversight. Repeat finding No Recommendations Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no future occurrences. Auditor notes deposit was made prior to audit issuance. No further action required Views of Responsible officials See corrective action plan.
Name and Number of Project Silver Flower Homes, Inc. FHA Project Number 000-HD077 Auditor/Audit Firm PKF O?Connor Davies,LLP Audit Period June 30, 2021 Finding 2021-001 A. Comments on Finding and Recommendations Auditee agrees that an insufficient amount of the required annual replacement reserve deposits were made for the fiscal year ended June 30, 2021. B. Actions Taken or Planned Auditee has made an additional deposit of $888 on 10/28/2021 in order to fully fund the reserve for replacements, and has established a system of automatic monthly payments in order to properly fund the account going forward. Additionally, the senior accountant on a monthly basis will review the replacement reserve account to ensure automatic payments are timely. No further action is required. C. Status of Corrective Action on Prior Findings Prior finding 2020-001 has been cleared. Romell Buchanan, CFO Coalition Homes, Inc.
2020-001
FAC accepted this audit on March 10, 2021 — management decision was due September 10, 2021.
Program CFDA # 14.181 Supportive Housing for Persons with Disabilities Finding No. 2020-001 ? Replacement Reserve Funding Information on the Universe Population Size N/A Sample Size Information 12 monthly payments Identification of Repeat Finding Reference Number N/A Criteria The regulatory agreement requires monthly payments to fund the replacement reserve. Statement of Condition Two monthly payments were not made to the replacement reserve during the year. Cause The cause of the missing payments was due to management oversight. Effect or Potential Effect The replacement reserve fund is underfunded by a total of $592. Auditor Non-Compliance Code N- Reserve for Replacements Deposits Questioned Costs There were no known questioned costs. Perspective The finding represents an isolated instance of management oversight. Repeat finding No Recommendations Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no future occurrences. Auditor notes deposit was made prior to audit issuance. No further action required Views of Responsible officials See corrective action plan.
Show full finding ▾Hide full finding ▴Program CFDA # 14.181 Supportive Housing for Persons with Disabilities Finding No. 2020-001 ? Replacement Reserve Funding Information on the Universe Population Size N/A Sample Size Information 12 monthly payments Identification of Repeat Finding Reference Number N/A Criteria The regulatory agreement requires monthly payments to fund the replacement reserve. Statement of Condition Two monthly payments were not made to the replacement reserve during the year. Cause The cause of the missing payments was due to management oversight. Effect or Potential Effect The replacement reserve fund is underfunded by a total of $592. Auditor Non-Compliance Code N- Reserve for Replacements Deposits Questioned Costs There were no known questioned costs. Perspective The finding represents an isolated instance of management oversight. Repeat finding No Recommendations Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no future occurrences. Auditor notes deposit was made prior to audit issuance. No further action required Views of Responsible officials See corrective action plan.
Waiting receipt of CAP from Sponsor
FAC accepted this audit on November 4, 2019 — management decision was due May 4, 2020.
FAC accepted this audit on October 14, 2018 — management decision was due April 14, 2019.
FAC accepted this audit on October 3, 2017 — management decision was due April 3, 2018.
FAC accepted this audit on September 8, 2016 — management decision was due March 8, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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