EIN: 411824727
UEI: KDGAXZ4M9NL9
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 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 December 26, 2026 (124 days from today).
What is a management decision? →Management did not make the deposit $1,754 by the March 31, 2025 deadline. Questioned costs: None Context: The project made the deposit on April 30, 2026. Cause: The project did not have the controls in place to ensure the deposit was made timely. Effect: The project did not make the $1,754 deposit into the residual receipts account until after the required due date. Repeat Finding: N/A Recommendation: We recommend management ensure they have controls and processes in place to make the residual receipts deposit timely. Views of responsible officials: No disagreements with the audit finding. Management Response: Management will review procedures to ensure they have the process in place to ensure timely deposit going forward.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Housing and Urban Development Federal program title: Section 202 Capital Advance Listing Number: 14.157 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: N/A FAIN number and year: 092-EE024-6-A-05-46 - 1998 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Project is required to make a deposit into the residual receipts account within 90 days after year end in the amount of any surplus cash. Condition: Management did not make the deposit $1,754 by the March 31, 2025 deadline. Questioned costs: None Context: The project made the deposit on April 30, 2026. Cause: The project did not have the controls in place to ensure the deposit was made timely. Effect: The project did not make the $1,754 deposit into the residual receipts account until after the required due date. Repeat Finding: N/A Recommendation: We recommend management ensure they have controls and processes in place to make the residual receipts deposit timely. Views of responsible officials: No disagreements with the audit finding. Management Response: Management will review procedures to ensure they have the process in place to ensure timely deposit going forward.
Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.155 The Project is required to make a deposit into the residual receipts account within 90 days after year end in the amount of any surplus cash. Recommendation: We recommend management ensure they have the controls and processes in place to make the residual receipts deposit timely. Action taken in response to finding: Management will review procedures to ensure they have the process in place to ensure timely deposit going forward. Name of the contact person responsible for corrective action: Thomas Krolak Planned completion date for corrective action plan: April 2026
FAC accepted this audit on June 18, 2025 — management decision was due December 18, 2025.
The Project was required to deposit $40,749 into the replacement reserve for the year ended December 31, 2024 and only deposited $23,771. Questioned costs: $16,978 Context: Management did not make deposits for August-December 2024. Cause: Managements controls did not identify and correct the lack of payment due to turning off automatic payments, on a timely basis. Effect: The replacement reserve was underfunded by $16,978 at December 31, 2024. Repeat Finding: N/A Recommendation: Recommend that a catchup payment is made as soon possible to make the replacement reserve whole. Views of responsible officials: No disagreements with the audit finding. Management Response: A payment of $16,979 was deposited into the account as of March 31, 2025. Automatic payments were re-established to ensure no further issues due to lack of payment.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Housing and Urban Development Federal program title: Section 202 Capital Advance Listing Number: 14.157 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: N/A FAIN number and year: 092-EE024-6-A-05-46 - 1998 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per the regulatory agreement a monthly deposit is to be made into the replacement reserve. Per HUD-9250 the monthly amount is $3,395.73 which equates to an annual deposit of $40,749. Condition: The Project was required to deposit $40,749 into the replacement reserve for the year ended December 31, 2024 and only deposited $23,771. Questioned costs: $16,978 Context: Management did not make deposits for August-December 2024. Cause: Managements controls did not identify and correct the lack of payment due to turning off automatic payments, on a timely basis. Effect: The replacement reserve was underfunded by $16,978 at December 31, 2024. Repeat Finding: N/A Recommendation: Recommend that a catchup payment is made as soon possible to make the replacement reserve whole. Views of responsible officials: No disagreements with the audit finding. Management Response: A payment of $16,979 was deposited into the account as of March 31, 2025. Automatic payments were re-established to ensure no further issues due to lack of payment.
Significant Deficiency in Internal Control over Compliance Recommendation: Recommend that a catchup payment is made as soon as possible to make the replacement reserve whole. Action taken in response to finding: A payment of $16,979 was deposited into the account as of March 31, 2025. Automatic payments were re-established to ensure no further issues due to lack of payment. Name of the contact person responsible for corrective action: Thomas Krolak Planned completion date for corrective action plan: March 31, 2025
FAC accepted this audit on March 25, 2018 — management decision was due September 25, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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