EIN: 392035771
UEI: NQKEMD3NMHP1
Single Audit filed under EIN: 391904367
331203116, 331203117, 391518076, 391844829, 392015525, 392030436, 392036326, 392043528, 900884253 · unlinked EINs have no separate FAC filing
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 23, 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 23, 2026 (40 days ago).
What is a management decision? →Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly (Assistance Listing No. 14.157, 2003) Auditor non-compliance code: N - Reserve for Replacements Deposits Finding resolution status: Resolved Universe population size: 12 months of deposits to the reserve for replacement Sample size information: 12 months of deposits to the reserve for replacement Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $3,535 Statement of condition #2025-001: During the year ended September 30, 2025, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Criteria: Pursuant to item 10(b) of the Regulatory Agreement (form HUD-92466), the Corporation shall make monthly deposits into a separate reserve for replacements account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $3,535 at September 30, 2025. Cause: Cash flow shortages at the Community did not allow for additional replacement reserve deposits to be made. Recommendation: Management should transfer $3,535 from the operating account to the reserve for replacements account when there is cash available. Management's response: Management concurs with the finding and recommendation. Management deposited $3,535 into the replacement reserve on November 7, 2025, and will continue to make monthly deposits to the reserve as cash flow allows to ensure compliance.
Show full finding ▾Hide full finding ▴Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly (Assistance Listing No. 14.157, 2003) Auditor non-compliance code: N - Reserve for Replacements Deposits Finding resolution status: Resolved Universe population size: 12 months of deposits to the reserve for replacement Sample size information: 12 months of deposits to the reserve for replacement Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $3,535 Statement of condition #2025-001: During the year ended September 30, 2025, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Criteria: Pursuant to item 10(b) of the Regulatory Agreement (form HUD-92466), the Corporation shall make monthly deposits into a separate reserve for replacements account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $3,535 at September 30, 2025. Cause: Cash flow shortages at the Community did not allow for additional replacement reserve deposits to be made. Recommendation: Management should transfer $3,535 from the operating account to the reserve for replacements account when there is cash available. Management's response: Management concurs with the finding and recommendation. Management deposited $3,535 into the replacement reserve on November 7, 2025, and will continue to make monthly deposits to the reserve as cash flow allows to ensure compliance.
Finding #2025-001: During the year ended September 30, 2025, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Recommendation: Management should transfer $3,535 from the operating account to the reserve for replacements account when there is cash available. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $3,535 into the replacement reserve on November 7, 2025, and will continue to make monthly deposits to the reserve as cash flow allows to ensure compliance.
2024-001
FAC accepted this audit on May 2, 2025 — management decision was due November 2, 2025.
Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly (Assistance Listing No. 14.157, 2003) Auditor non-compliance code: N – Reserve for Replacements Deposits Finding resolution status: Resolved Universe population size: 12 months of deposits to the reserve for replacement Sample size information: 12 months of deposits to the reserve for replacement Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $6,060 Statement of condition #2024-001: During the year ended September 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Criteria: Pursuant to item 10(b) of the Regulatory Agreement (form HUD-92466), the Corporation shall make monthly deposits into a separate reserve for replacements account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $6,060 at September 30, 2024. Cause: The prior management agent did not make regular monthly deposits during the year ended September 30, 2024. Due to the proximity of the change in agents to year end, this lack of deposits was not noticed until the year end had already passed. Recommendation: Management should transfer $6,060 from the operating account to the reserve for replacements account. Management's response: Management concurs with the finding and recommendation. Management deposited $6,060 into the replacement reserve on December 18, 2024, and has begun making monthly deposits to the reserve to ensure compliance.
Show full finding ▾Hide full finding ▴Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly (Assistance Listing No. 14.157, 2003) Auditor non-compliance code: N – Reserve for Replacements Deposits Finding resolution status: Resolved Universe population size: 12 months of deposits to the reserve for replacement Sample size information: 12 months of deposits to the reserve for replacement Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $6,060 Statement of condition #2024-001: During the year ended September 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Criteria: Pursuant to item 10(b) of the Regulatory Agreement (form HUD-92466), the Corporation shall make monthly deposits into a separate reserve for replacements account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $6,060 at September 30, 2024. Cause: The prior management agent did not make regular monthly deposits during the year ended September 30, 2024. Due to the proximity of the change in agents to year end, this lack of deposits was not noticed until the year end had already passed. Recommendation: Management should transfer $6,060 from the operating account to the reserve for replacements account. Management's response: Management concurs with the finding and recommendation. Management deposited $6,060 into the replacement reserve on December 18, 2024, and has begun making monthly deposits to the reserve to ensure compliance.
Finding #2024-001: During the year ended September 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Recommendation: Management should transfer $6,060 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $6,060 into the replacement reserve on December 18, 2024, and has begun making monthly deposits to the reserve to ensure compliance.
FAC accepted this audit on April 16, 2024 — management decision was due October 16, 2024.
Assistance Listing No. title and number (federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 2003 Auditor non-compliance code: R - Section 8 Program Administration Universe population size: 2 resident files Sample size information: 1 resident file Name of federal agency: U.S. Department of Housing and Urban Development Statement of condition #2023-001: During the year ended September 30, 2023, 1 of the 2 resident files selected for testing under the HUD Consolidated Audit Guide was unable to be located by the Agent. Criteria: In accordance with the Project Rental Assistance Contract (PRAC) Agreement and HUD Handbook 4350.3, the Management Agent must certify and recertify residents and update other applicable forms in accordance with HUD regulations and contractual requirements. Effect or potential effect: The Partnership is not in compliance with the terms of the PRAC Agreement or HUD Handbook 4350.3. Current, future, and potentially prior funding under the PRAC Agreement could be impacted as a result of these resident files. Cause: Upon the management change effective April 1, 2023, the current Management Agent did not receive the resident file from the previous management agent. Recommendation: The current Management Agent should ensure that all resident files are maintained at the site for each resident of the Property, and the Management Agent should ensure that the resident files include all properly executed and documented resident eligibility forms.
Show full finding ▾Hide full finding ▴Assistance Listing No. title and number (federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 2003 Auditor non-compliance code: R - Section 8 Program Administration Universe population size: 2 resident files Sample size information: 1 resident file Name of federal agency: U.S. Department of Housing and Urban Development Statement of condition #2023-001: During the year ended September 30, 2023, 1 of the 2 resident files selected for testing under the HUD Consolidated Audit Guide was unable to be located by the Agent. Criteria: In accordance with the Project Rental Assistance Contract (PRAC) Agreement and HUD Handbook 4350.3, the Management Agent must certify and recertify residents and update other applicable forms in accordance with HUD regulations and contractual requirements. Effect or potential effect: The Partnership is not in compliance with the terms of the PRAC Agreement or HUD Handbook 4350.3. Current, future, and potentially prior funding under the PRAC Agreement could be impacted as a result of these resident files. Cause: Upon the management change effective April 1, 2023, the current Management Agent did not receive the resident file from the previous management agent. Recommendation: The current Management Agent should ensure that all resident files are maintained at the site for each resident of the Property, and the Management Agent should ensure that the resident files include all properly executed and documented resident eligibility forms.
Statement of condition #2023-001: During the year ended September 30, 2023, 1 of 2 resident files selected for testing under the HUD Consolidated Audit Guide was unable to be located by the Agent. Recommendation: The current Management Agent should ensure that all resident files are maintained at the site for each resident of the Property, and the Management Agent should ensure that the resident files include all properly executed and documented resident eligibility forms. Action(s) taken or planned on the finding: Management intends to update all resident files as needed to include all resident eligibility forms to ensure the Property is in compliance during the year ended September 30, 2024.
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
Finding Reference Number: #2021-001 Assistance title and number (federal award identification and year): 14.157 - Supportive Housing for the Elderly (075-EE100-WAH, 2003) Auditor non-compliance code: B. Failure to make required residual receipt deposit Finding resolution status: Resolved Universe population size: 1 residual receipts deposit Sample size information: 1 residual receipts deposit Pass-through entity: N/A Name of Federal Agency: U.S. Department of Housing and Urban Development Questioned Costs: $13,372 Statement of condition #2021-001: The Corporation's required deposit into the residual receipts account per the September 30, 2020 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Criteria: Pursuant to the Regulatory Agreement (form HUD-92466-CA) Section 5(c), and superseded by 24 CFR, Section 5.801 UFRS, surplus cash is required to be deposited into a separate residual receipts fund within 90 days after the fiscal period ends. Effect: The Corporation is not in compliance with the Regulatory Agreement, UFRS or communications that the Corporation has received from HUD. Cause: Management oversight. The Corporation did not make the required deposit within 90 days of fiscal year end. Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Completion date: March 26, 2021 Reporting views of responsible officials: Agree. Management deposited $13,372 into the residual receipts fund on March 26, 2021. No further action is required.
Show full finding ▾Hide full finding ▴Finding Reference Number: #2021-001 Assistance title and number (federal award identification and year): 14.157 - Supportive Housing for the Elderly (075-EE100-WAH, 2003) Auditor non-compliance code: B. Failure to make required residual receipt deposit Finding resolution status: Resolved Universe population size: 1 residual receipts deposit Sample size information: 1 residual receipts deposit Pass-through entity: N/A Name of Federal Agency: U.S. Department of Housing and Urban Development Questioned Costs: $13,372 Statement of condition #2021-001: The Corporation's required deposit into the residual receipts account per the September 30, 2020 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Criteria: Pursuant to the Regulatory Agreement (form HUD-92466-CA) Section 5(c), and superseded by 24 CFR, Section 5.801 UFRS, surplus cash is required to be deposited into a separate residual receipts fund within 90 days after the fiscal period ends. Effect: The Corporation is not in compliance with the Regulatory Agreement, UFRS or communications that the Corporation has received from HUD. Cause: Management oversight. The Corporation did not make the required deposit within 90 days of fiscal year end. Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Completion date: March 26, 2021 Reporting views of responsible officials: Agree. Management deposited $13,372 into the residual receipts fund on March 26, 2021. No further action is required.
Name of auditee: Millennium - Janesville I, Inc. HUD auditee identification number: 075-EE100-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 31, 2021 CAP prepared by Name: Donna V. Martorano, C.P.A. Position: Chief Financial Officer, Ludwig and Company Telephone number: 847-263-6200 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2021-001: Comments on finding and recommendation: Statement of condition #2021-001: The Corporation's required deposit into the residual receipts account per the September 30, 2020 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Agree. Management deposited $13,372 into the residual receipts fund on March 26, 2021. No further action is required.
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
Finding reference number: #2020-001 CFDA title and number (federal award identification number and year): Section 202 - Supportive Housing for the Elderly, CFDA No. 14.157, 075-EE100-WAH, 2003 Auditor non-compliance code: J - Unauthorized management fees Finding resolution status: Resolved 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: $693 Statement of condition #2020-001 (CFDA No. 14.157): During the year ended September 30, 2020, the Corporation paid management fees in excess of management fees earned resulting in prepaid management fees of $693 at September 30, 2020. Criteria: In accordance with the HUD approved the Management Agent Certification (HUD-9839-B), the management agent earns a fee based on an established rate of 11.65% of residential and miscellaneous income collected. Effect or potential effect: The Corporation is not in compliance with the HUD approved Management Agent Certification. As a result, the Community's cash position at September 30, 2020 has been reduced by $693. This amount has been considered in the surplus cash calculation for the year ended September 30, 2020. Cause: Management oversight. Management was paying fees based on a percentage of net income earned, rather than actual residential and miscellaneous income collected during the period. Recommendation: The management agent should review its calculation of management fees on a monthly basis and ensure the monthly fee is in accordance with the HUD approved Management Agent Certification. In addition, the Management Agent should reimburse the Corporation $693 for the management fees prepaid as of September 30, 2020. Completion Date: December 9, 2020 Management Response: Agreed. Management will review its calculation of management fees and will calculate future management fees as permitted in the HUD approved management certification. On December 9, 2020, the management agent reimbursed the Corporation $693 for the management fees prepaid as of September 30, 2020.
Show full finding ▾Hide full finding ▴Finding reference number: #2020-001 CFDA title and number (federal award identification number and year): Section 202 - Supportive Housing for the Elderly, CFDA No. 14.157, 075-EE100-WAH, 2003 Auditor non-compliance code: J - Unauthorized management fees Finding resolution status: Resolved 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: $693 Statement of condition #2020-001 (CFDA No. 14.157): During the year ended September 30, 2020, the Corporation paid management fees in excess of management fees earned resulting in prepaid management fees of $693 at September 30, 2020. Criteria: In accordance with the HUD approved the Management Agent Certification (HUD-9839-B), the management agent earns a fee based on an established rate of 11.65% of residential and miscellaneous income collected. Effect or potential effect: The Corporation is not in compliance with the HUD approved Management Agent Certification. As a result, the Community's cash position at September 30, 2020 has been reduced by $693. This amount has been considered in the surplus cash calculation for the year ended September 30, 2020. Cause: Management oversight. Management was paying fees based on a percentage of net income earned, rather than actual residential and miscellaneous income collected during the period. Recommendation: The management agent should review its calculation of management fees on a monthly basis and ensure the monthly fee is in accordance with the HUD approved Management Agent Certification. In addition, the Management Agent should reimburse the Corporation $693 for the management fees prepaid as of September 30, 2020. Completion Date: December 9, 2020 Management Response: Agreed. Management will review its calculation of management fees and will calculate future management fees as permitted in the HUD approved management certification. On December 9, 2020, the management agent reimbursed the Corporation $693 for the management fees prepaid as of September 30, 2020.
Finding 2020-001: Comments on the Finding and Each Recommendation In accordance with the HUD approved the Management Agent Certification (HUD-9839-B), the management agent earns a fee based on an established rate of 11.65% of residential and miscellaneous income collected. The management agent should review its calculation of management fees on a monthly basis and ensure the monthly fee is in accordance with the HUD approved Management Agent Certification. In addition, the Management Agent should reimburse the Corporation $693 for the management fees prepaid as of September 30, 2020. Action(s) taken or planned on the finding: Agreed. Management will review its calculation of management fees and will calculate future management fees as permitted in the HUD approved management certification. On December 9, 2020, the management agent reimbursed the Corporation $693 for the management fees prepaid as of September 30, 2020.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.
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