EIN: 431787558
UEI: CQ7MRFYJWEM7
Audited by: MADDOX & ASSOCIATES, APC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 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 October 22, 2026 (54 days from today).
What is a management decision? →Surplus cash was not deposited into the Residual Reciepts account within 90 days.
Show full finding ▾Hide full finding ▴Surplus cash was not deposited into the Residual Reciepts account within 90 days.
Management agrees with the finding. The residual reciepts accouNT Deficiency was funded on August 26, 2025 in the amount of $22,779. Management will ensure that the residual receipts account is properly funded in the future.
FAC accepted this audit on April 16, 2025 — management decision was due October 16, 2025.
FAC accepted this audit on June 3, 2024 — management decision was due December 3, 2024.
FAC accepted this audit on June 11, 2023 — management decision was due December 11, 2023.
FAC accepted this audit on May 1, 2022 — management decision was due November 1, 2022.
FAC accepted this audit on May 18, 2021 — management decision was due November 18, 2021.
Required monthly deposits to the replacement reserve are deficient in the amount of $24,000. Cause: Procedures in place to ensure that deposits are made were not followed. Effect or Potential Effect: Replacement reserve is deficient. Auditor Non-Compliance Code: N Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2018. Management will fund the 2019 and 2020 deficiencies once it has corrected the 2018 deficiency. Context: Required monthly deposits to the replacement reserve are deficient in the amount of $24,000. Recommendation: Management should compare the required annual amount to the monthly deposits made to determine if the correct amount is deposited. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2018. Management will fund the 2019 and 2020 deficiencies once it has corrected the 2018 deficiency. Response Indicator: Agree Completion Date: March 3, 2021 Response: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2018. Management will fund the 2019 and 2020 deficiencies once it has corrected the 2018 deficiency.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2020-001 Type of Finding: FA Finding Resolution Status: Unresolved Information on Universe Population Size: The finding was not a result of a sampling procedure. Sample Size Information: The finding was not a result of a sampling procedure. Identification of Repeat Finding and Finding Reference Number: Prior year finding reference: 2013-001, 2014-001, 2015-001, 2016-001, 2017-001, 2018-00, and 2019-001 Criteria: The regulatory agreement (as amended) requires monthly deposits of $2,000. Statement of Condition: Required monthly deposits to the replacement reserve are deficient in the amount of $24,000. Cause: Procedures in place to ensure that deposits are made were not followed. Effect or Potential Effect: Replacement reserve is deficient. Auditor Non-Compliance Code: N Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2018. Management will fund the 2019 and 2020 deficiencies once it has corrected the 2018 deficiency. Context: Required monthly deposits to the replacement reserve are deficient in the amount of $24,000. Recommendation: Management should compare the required annual amount to the monthly deposits made to determine if the correct amount is deposited. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2018. Management will fund the 2019 and 2020 deficiencies once it has corrected the 2018 deficiency. Response Indicator: Agree Completion Date: March 3, 2021 Response: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2018. Management will fund the 2019 and 2020 deficiencies once it has corrected the 2018 deficiency.
Finding Reference Number: 2018-001, 2019-001, and 2020-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2018. Management will fund the 2019 and 2020 deficiencies once it has corrected the 2018 deficiency. Completion Date: March 3, 2021
2019-001
FAC accepted this audit on May 5, 2020 — management decision was due November 5, 2020.
Required monthly deposits to the replacement reserve are deficient in the amount of $24,000. Cause: Procedures in place to ensure that deposits are made were not followed. Effect or Potential Effect: Replacement reserve is deficient. Auditor Non-Compliance Code: N Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2017. Management will fund the 2018 and 2019 deficiencies once it has corrected the 2017 deficiency. Context: Required monthly deposits to the replacement reserve are deficient in the amount of $24,000. Recommendation: Management should compare the required annual amount to the monthly deposits made to determine if the correct amount is deposited. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2017. Management will fund the 2018 and 2019 deficiencies once it has corrected the 2017 deficiency. Response Indicator: Agree Completion Date: March 19, 2020 Response: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2017. Management will fund the 2018 and 2019 deficiencies once it has corrected the 2017 deficiency.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2019-001 Type of Finding: FA Finding Resolution Status: Unresolved Information on Universe Population Size: The finding was not a result of a sampling procedure. Sample Size Information: The finding was not a result of a sampling procedure. Identification of Repeat Finding and Finding Reference Number: Prior year finding reference: 2013-001, 2014-001, 2015-001, 2016-001, 2017-001, and 2018-001 Criteria: The regulatory agreement (as amended) requires monthly deposits of $2,000. Statement of Condition: Required monthly deposits to the replacement reserve are deficient in the amount of $24,000. Cause: Procedures in place to ensure that deposits are made were not followed. Effect or Potential Effect: Replacement reserve is deficient. Auditor Non-Compliance Code: N Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2017. Management will fund the 2018 and 2019 deficiencies once it has corrected the 2017 deficiency. Context: Required monthly deposits to the replacement reserve are deficient in the amount of $24,000. Recommendation: Management should compare the required annual amount to the monthly deposits made to determine if the correct amount is deposited. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2017. Management will fund the 2018 and 2019 deficiencies once it has corrected the 2017 deficiency. Response Indicator: Agree Completion Date: March 19, 2020 Response: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2017. Management will fund the 2018 and 2019 deficiencies once it has corrected the 2017 deficiency.
Finding Reference Number: 2019-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management is working to fund the remaining deficiency for December 31, 2017. Management will fund the 2018 and 2019 deficiencies once it has corrected the 2017 deficiency. Completion Date: March 19, 2020
2018-001
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2013-001, 2014-001, 2015-001, 2016-001, 2017-001
FAC accepted this audit on April 15, 2018 — management decision was due October 15, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2013-001, 2014-001, 2015-001, 2016-001
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2012-001, 2013-001, 2014-001, 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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