EIN: 451534613
UEI: PUG7X96V5JM3
Audited by: Baker Tilly US, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (158 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on October 12, 2023 — management decision was due April 12, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
Section III ? Federal Award Findings and Questioned Costs Finding 2021-001 Reporting Federal Assistance Listing Number 14.157 Name of the Federal Program Supportive Housing for the Elderly Criteria The Entity?s Uniform Guidance submission to the Federal Audit Clearinghouse ("FAC") was due within nine months of its year end. Condition The Entity?s Uniform Guidance submission to the FAC was not filed on time within nine months of the end of its fiscal year. Cause There were personnel changes at the management company which caused a delay in concluding the audit on a timely basis Context When performing our audit we noted that the Uniform Guidance submission to the FAC was not filed on a timely basis. Questioned Costs None noted Effect The Entity was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Entity cannot be considered a low risk auditee. Recommendation We recommend the Entity's Uniform Guidance submission to the FAC be filed within nine months of its year end as required. Views of the Responsible Official See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Section III ? Federal Award Findings and Questioned Costs Finding 2021-001 Reporting Federal Assistance Listing Number 14.157 Name of the Federal Program Supportive Housing for the Elderly Criteria The Entity?s Uniform Guidance submission to the Federal Audit Clearinghouse ("FAC") was due within nine months of its year end. Condition The Entity?s Uniform Guidance submission to the FAC was not filed on time within nine months of the end of its fiscal year. Cause There were personnel changes at the management company which caused a delay in concluding the audit on a timely basis Context When performing our audit we noted that the Uniform Guidance submission to the FAC was not filed on a timely basis. Questioned Costs None noted Effect The Entity was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Entity cannot be considered a low risk auditee. Recommendation We recommend the Entity's Uniform Guidance submission to the FAC be filed within nine months of its year end as required. Views of the Responsible Official See attached Corrective Action Plan.
CDFA and Cluster: 14.157 Supportive Housing for the Elderly Agency: U.S. Department of Housing and Urban Development FHA Project No.: 012-EE356 Project Name: Coretta Scott King HDFC, Inc Condition The Entity's Uniform Guidance submission to the FAC was not filed on time within nine months of the end of its fiscal year. Views of Responsible Official and Corrective Action Necessary staffing changes were made to ensure that future filings are completed within nine months of the end of the fiscal year.
FAC accepted this audit on October 6, 2021 — management decision was due April 6, 2022.
2020-001: Special Tests and Provisions: Replacement Reserves Account CFDA Number: 14.157 Number of Federal Program or Cluster: Supportive Housing for the Elderly Agency: U.S. Department of Housing and Urban Development Criteria Per HUD-9250 withdrawal approval, loan from replacement reserve was to be repaid after PRAC approval. Condition The required deposit of $34,773 was not made during the year. Cause Due to a change in personnel at the company, the required deposit was not made. Effect The Company did not comply with HUD?s replacement reserve requirement. Recommendation We recommend that the Company deposit $34,773 per the withdrawal approval.
Show full finding ▾Hide full finding ▴2020-001: Special Tests and Provisions: Replacement Reserves Account CFDA Number: 14.157 Number of Federal Program or Cluster: Supportive Housing for the Elderly Agency: U.S. Department of Housing and Urban Development Criteria Per HUD-9250 withdrawal approval, loan from replacement reserve was to be repaid after PRAC approval. Condition The required deposit of $34,773 was not made during the year. Cause Due to a change in personnel at the company, the required deposit was not made. Effect The Company did not comply with HUD?s replacement reserve requirement. Recommendation We recommend that the Company deposit $34,773 per the withdrawal approval.
Condition $34,773 remaining balance of a 9250 loan drawn in November, 2018 from the Replacement Reserve was not made during 2019 or 2020. Views of Responsible Official and Corrective Action In November, 2018 a 9250 loan in the amount of $69,546 was approved to cover operating expenses in anticipation of renewal of PRAC subsidy flow. In February, 2019 50% was repaid to the Reserve. However, due to changes in staffing the diary noting needed repayment of the remaining 50% ($37,773) was lost. During the 2020 audit, this situation was brought to management attention and on June 3, 2021 the $34,773 was repaid to the Replacement Reserve.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 29, 2017 — management decision was due March 29, 2018.
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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