EIN: 420837578
UEI: SZ4ZD41LG6D3
Audited by: Williams & Company, P.C.
Oversight agency: 10 [Department of Agriculture]
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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 June 22, 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 22, 2026 (112 days from today).
What is a management decision? →During our review of compliance with the Community Facilities Loans & Grants, we identified that the funds were not deposited for several of the required months and the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account to separate the required funds, and have a review process to verify that the deposits were made properly. Client Response: The Organization has automated a reoccurring ACH that deposits $10,343 into the reserve account every month and funded the balance to the required amount. The bookkeeping company and management have added a reserve account review to their monthly checklist.
Show full finding ▾Hide full finding ▴Criteria: The Organization is responsible for depositing $10,343 into a separate general ledger account every month to fund the restricted debt service reserve and they must obtain permission before using the funds. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the funds were not deposited for several of the required months and the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account to separate the required funds, and have a review process to verify that the deposits were made properly. Client Response: The Organization has automated a reoccurring ACH that deposits $10,343 into the reserve account every month and funded the balance to the required amount. The bookkeeping company and management have added a reserve account review to their monthly checklist.
Criteria: The Organization is responsible for depositing $10,343 into a separate general ledger account every month to fund the restricted debt service reserve and they must obtain permission before using the funds. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the funds were not deposited for several of the required months and the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account to separate the required funds, and have a review process to verify that the deposits were made properly. Client Response: The Organization has automated a reoccurring ACH that deposits $10,343 into the reserve account every month and funded the balance to the required amount. The bookkeeping company and management have added a reserve account review to their monthly checklist. Conclusion: Response accepted.
During our review of compliance with the Community Facilities Loans & Grants, we identified that the required reports were not sent to the USDA. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should create a checklist to track/remind management to send the required reports to the USDA as well create a monthly electronic calendar reminder Client Response: The facility has submitted the required reports and added items to their monthly checklist and calendar for future reporting periods.
Show full finding ▾Hide full finding ▴Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31- 2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2025, 6/30/2025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the required reports were not sent to the USDA. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should create a checklist to track/remind management to send the required reports to the USDA as well create a monthly electronic calendar reminder Client Response: The facility has submitted the required reports and added items to their monthly checklist and calendar for future reporting periods.
Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31-2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2025, 6/30/2025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the required reports were not sent to the USDA. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should create a checklist to track/remind management to send the required reports to the USDA as well create a monthly electronic calendar reminder Client Response: The facility has submitted the required reports and added items to their monthly checklist and calendar for future reporting periods. Conclusion: Response accepted.
During our review of compliance with the Community Facilities Loans & Grants, we identified that the funds were not deposited for several of the required months and the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account to separate the required funds, and have a review process to verify that the deposits were made properly. Client Response: The Organization has automated a reoccurring ACH that deposits $10,343 into the reserve account every month and funded the balance to the required amount. The bookkeeping company and management have added a reserve account review to their monthly checklist.
Show full finding ▾Hide full finding ▴Criteria: The Organization is responsible for depositing $10,343 into a separate general ledger account every month to fund the restricted debt service reserve and they must obtain permission before using the funds. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the funds were not deposited for several of the required months and the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account to separate the required funds, and have a review process to verify that the deposits were made properly. Client Response: The Organization has automated a reoccurring ACH that deposits $10,343 into the reserve account every month and funded the balance to the required amount. The bookkeeping company and management have added a reserve account review to their monthly checklist.
Criteria: The Organization is responsible for depositing $10,343 into a separate general ledger account every month to fund the restricted debt service reserve and they must obtain permission before using the funds. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the funds were not deposited for several of the required months and the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account to separate the required funds, and have a review process to verify that the deposits were made properly. Client Response: The Organization has automated a reoccurring ACH that deposits $10,343 into the reserve account every month and funded the balance to the required amount. The bookkeeping company and management have added a reserve account review to their monthly checklist. Conclusion: Response accepted.
During our review of compliance with the Community Facilities Loans & Grants, we identified that the required reports were not sent to the USDA. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should create a checklist to track/remind management to send the required reports to the USDA as well create a monthly electronic calendar reminder Client Response: The facility has submitted the required reports and added items to their monthly checklist and calendar for future reporting periods
Show full finding ▾Hide full finding ▴Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31- 2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2025, 6/30/2025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the required reports were not sent to the USDA. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should create a checklist to track/remind management to send the required reports to the USDA as well create a monthly electronic calendar reminder Client Response: The facility has submitted the required reports and added items to their monthly checklist and calendar for future reporting periods
Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31-2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2026, 6/30/2 025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the required reports were not sent to the USDA. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should create a checklist to track/remind management to send the required reports to the USDA as well create a monthly electronic calendar reminder Client Response: The facility has submitted the required reports and added items to their monthly checklist and calendar for future reporting periods. Conclusion: Response accepted.
FAC accepted this audit on July 13, 2025 — management decision was due January 13, 2026.
FAC accepted this audit on June 17, 2024 — management decision was due December 17, 2024.
During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account for debt service reserve. Client Response: The Organization has setup a separate general ledger account.
Show full finding ▾Hide full finding ▴Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account for debt service reserve. Client Response: The Organization has setup a separate general ledger account.
Compliance Reporting – Reserve Funds Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account for debt service reserve. Client Response: The Organization has setup a separate general ledger account. Conclusion: Response accepted.
During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account for debt service reserve. Client Response: The Organization has setup a separate general ledger account.
Show full finding ▾Hide full finding ▴Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants Cluster, we identified the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account for debt service reserve. Client Response: The Organization has setup a separate general ledger account.
Compliance Reporting — Reserve Funds Criteria: The debt service reserve should have a separate general ledger account. Condition: During our review of compliance requirements for the Community Facilities Loans & Grants C luster, we identified the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight of management. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account for debt service reserve. C lient Response: The Organization has setup a separate general ledger account. Conclusion: Response accepted.
FAC accepted this audit on July 20, 2023 — management decision was due January 20, 2024.
FAC accepted this audit on January 15, 2023 — management decision was due July 15, 2023.
During our review of internal control procedures over expenses reported to the Provider Relief Fund Oversight Agency, we identified a lack of review and segregation of duties where management review was not present in the control environment. Cause: Review procedures were not performed to ensure the allowable expenses reported were eligible to be used towards the use of Provider Relief Funds. Effect: As a result, there could be an un-allowed expense applied to the use of the Provider Relief Funds. Recommendation: We recommend that the Organization should implement review procedures to ensure the expenses and lost revenues identified are accurate and eligible for reimbursement by Provider Relief Funds. Client Response: Nick Landgraf will review invoices for proper payment and allowable under Provider Relief eligibility requirements as his signature is applied to all checks. A board member or member of the Management company will review the information in the PRF reporting portal and authorize future submissions.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for maintaining proper controls over the expenses reported semi-annually in the Provider Relief Funds reporting portal. Condition: During our review of internal control procedures over expenses reported to the Provider Relief Fund Oversight Agency, we identified a lack of review and segregation of duties where management review was not present in the control environment. Cause: Review procedures were not performed to ensure the allowable expenses reported were eligible to be used towards the use of Provider Relief Funds. Effect: As a result, there could be an un-allowed expense applied to the use of the Provider Relief Funds. Recommendation: We recommend that the Organization should implement review procedures to ensure the expenses and lost revenues identified are accurate and eligible for reimbursement by Provider Relief Funds. Client Response: Nick Landgraf will review invoices for proper payment and allowable under Provider Relief eligibility requirements as his signature is applied to all checks. A board member or member of the Management company will review the information in the PRF reporting portal and authorize future submissions.
Criteria: Management is responsible for maintaining proper controls over the expenses reported semi-annually in the Provider Relief Funds reporting portal. Condition: During our review of internal control procedures over expenses reported to the Provider Relief Fund Oversight Agency, we identified a lack of review and segregation of duties where management review was not present in the control environment. Cause: Review procedures were not performed to ensure the allowable expenses reported were eligible to be used towards the use of Provider Relief Funds. Effect: As a result, there could be an unallowed expense applied to the use of the Provider Relief Funds. Recommendation: We recommend that the Organization should implement review procedures to ensure the expenses and lost revenues identified are accurate and eligible for reimbursement by Provider Relief Funds. Client Response: Nick Landgraf will review invoices for proper payment and allowable under Provider Relief eligibility requirements as his signature is applied to all checks. A board member or member of the Management company will review the information in the PRF reporting portal and authorize future submissions.
FAC accepted this audit on July 8, 2019 — management decision was due January 8, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-004
GSA_MIGRATION
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GSA_MIGRATION
2017-005
FAC accepted this audit on October 17, 2018 — management decision was due April 17, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on August 31, 2017 — management decision was due March 3, 2018.
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