EIN: 432082802
UEI: ZXRDDFAL9V23
Audited by: DAUBY O'CONNOR & ZALESKI, LLC
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 3, 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 3, 2026 (67 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
Assistance Listing (Federal award identification number and year): Supportive Housing for Persons with Disabilities (Assistance Listing No. 14.181, 2024) Auditor non-compliance code: N – Reserve for Replacements Deposits Finding resolution status: Unresolved 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: $950 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 $950 at September 30, 2024. Cause: Management oversight. Recommendation: Management should transfer $950 from the operating account to the reserve for replacements account. Management's response: Management agrees with the finding and recommendation.
Show full finding ▾Hide full finding ▴Assistance Listing (Federal award identification number and year): Supportive Housing for Persons with Disabilities (Assistance Listing No. 14.181, 2024) Auditor non-compliance code: N – Reserve for Replacements Deposits Finding resolution status: Unresolved 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: $950 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 $950 at September 30, 2024. Cause: Management oversight. Recommendation: Management should transfer $950 from the operating account to the reserve for replacements account. Management's response: Management agrees with the finding and recommendation.
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $950 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.
FAC accepted this audit on December 18, 2023 — management decision was due June 18, 2024.
FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
Finding reference number: #2022-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, Assistance Listing No. 14.181 (Section 811 loan identification number 054-HD106, year 2022) Auditor non-compliance code: J ? Unauthorized management fees Finding resolution status: Unresolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Noncompliance Information: See statement of condition #2022-001 for noncompliance information. Statistically valid sample: Not applicable Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: Not applicable Questioned costs: $665 Repeat Finding: No. Statement of condition #2022-001: The Corporation paid management fees of $665 in excess of the amount approved by HUD. Criteria: The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 7.3% of residential and miscellaneous income collected. Effect: The Corporation is not in compliance with the HUD approved management agent certification and Section 811 Regulatory Agreement. Cause: The Agent inadvertently charged a management fee percentage of 8.23% instead of 7.3% of cash collections and miscellaneous income collected. Recommendation: The Agent should review the percentage fee used for management fees on a monthly basis to ensure there were no changes to the management certifications (Form HUD-9839-B). Additionally, the Agent should reimburse the Corporation $665 for the overpaid management fees. Completion date: September 30, 2023 Management's response: Agree.
Show full finding ▾Hide full finding ▴Finding reference number: #2022-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, Assistance Listing No. 14.181 (Section 811 loan identification number 054-HD106, year 2022) Auditor non-compliance code: J ? Unauthorized management fees Finding resolution status: Unresolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Noncompliance Information: See statement of condition #2022-001 for noncompliance information. Statistically valid sample: Not applicable Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: Not applicable Questioned costs: $665 Repeat Finding: No. Statement of condition #2022-001: The Corporation paid management fees of $665 in excess of the amount approved by HUD. Criteria: The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 7.3% of residential and miscellaneous income collected. Effect: The Corporation is not in compliance with the HUD approved management agent certification and Section 811 Regulatory Agreement. Cause: The Agent inadvertently charged a management fee percentage of 8.23% instead of 7.3% of cash collections and miscellaneous income collected. Recommendation: The Agent should review the percentage fee used for management fees on a monthly basis to ensure there were no changes to the management certifications (Form HUD-9839-B). Additionally, the Agent should reimburse the Corporation $665 for the overpaid management fees. Completion date: September 30, 2023 Management's response: Agree.
Finding #2022-001 Comments on Finding and Recommendation: The Corporation paid management fees of $665 in excess of the amount approved by HUD. The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 7.3% of residential and miscellaneous income collected. Action(s) taken or planned on the finding: Management agrees with the recommendation. The Agent intends to reimburse the Corporation the overpayment of management fees.
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 26, 2018 — management decision was due June 26, 2019.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
FAC accepted this audit on February 21, 2017 — management decision was due August 21, 2017.
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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