EIN: 453946455
UEI: K8H8P7SNKFL9
Audited by: JHM CPAs
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 5, 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 5, 2026 (67 days ago).
What is a management decision? →Finding 2025-001 Information of federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria Operating costs paid for services not provided is considered an unallowable cost. Condition Our consideration of internal control disclosed that the management company incorrectly segregated invoices and an invoice for another Organization was paid. Cause Bills were not correctly segregated between Organization’s before payment was remitted. Effect Disallowed costs were identified, although the amount identified did not meet the threshold for reporting as a questioned cost under the Uniform Guidance. Recommendation Management should review its controls over proper identification of costs associated with each Organization. Views of management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reevaluate controls around invoice cancellation in efforts to minimize potential error going forward.
Show full finding ▾Hide full finding ▴Finding 2025-001 Information of federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria Operating costs paid for services not provided is considered an unallowable cost. Condition Our consideration of internal control disclosed that the management company incorrectly segregated invoices and an invoice for another Organization was paid. Cause Bills were not correctly segregated between Organization’s before payment was remitted. Effect Disallowed costs were identified, although the amount identified did not meet the threshold for reporting as a questioned cost under the Uniform Guidance. Recommendation Management should review its controls over proper identification of costs associated with each Organization. Views of management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will reevaluate controls around invoice cancellation in efforts to minimize potential error going forward.
Management's response: Management concurs with the finding. Corrective Action Plan: Management will re-evaluate controls around cost identified and authorization in efforts to minimize potential error going forward.
Finding 2025-002 Information on federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of June 30, 2025. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Show full finding ▾Hide full finding ▴Finding 2025-002 Information on federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of June 30, 2025. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Management's response: Management concurs with the finding. Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
2024-001
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
Finding 2024-001 Information on federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of June 30, 2024. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Show full finding ▾Hide full finding ▴Finding 2024-001 Information on federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of June 30, 2024. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Findings Reference Number: 2024-001 Federal Agency: Department of Housing and Urban Development Federal Program:Supportive Housing for the Elderly CFDA Number: 14.157 Management's response: Management concurs with the finding. Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash. Implementation Date: Immediately.
2023-001
FAC accepted this audit on November 6, 2023 — management decision was due May 6, 2024.
Information on federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of June 30, 2023. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Show full finding ▾Hide full finding ▴Information on federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of June 30, 2023. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
2022-003
FAC accepted this audit on October 23, 2022 — management decision was due April 23, 2023.
Finding 2022-001 Condition The Organization paid for services rendered to another Organization. Criteria The Organization?s internal control over cash disbursements of project funds requires proper cost identification and segregation before payment. Cause Utility bills were not properly segregated before processing. Effect Organizational funds were erroneously disbursed for services it did not receive. Recommendation Management should re-evaluate controls around cost identification. Views of management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will re-evaluate controls around cost identification in efforts to minimize potential error going forward.
Show full finding ▾Hide full finding ▴Finding 2022-001 Condition The Organization paid for services rendered to another Organization. Criteria The Organization?s internal control over cash disbursements of project funds requires proper cost identification and segregation before payment. Cause Utility bills were not properly segregated before processing. Effect Organizational funds were erroneously disbursed for services it did not receive. Recommendation Management should re-evaluate controls around cost identification. Views of management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will re-evaluate controls around cost identification in efforts to minimize potential error going forward.
Name of auditee: Dogwood Manor Apartments, Inc. HUD auditee identification number: 087-EE073 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended June 30, 2022 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 931-432-4111 Findings ? Financial Statements Findings Reference Number: 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly CFDA Number: 14.157 Management?s response: Management concurs with the finding. Corrective Action Plan: Management will review controls over proper cost identification and segregation. Implementation Date: Immediately.
Finding 2022-002 Information of federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria Operating costs paid on behalf of another Organization is considered an unallowable cost. Condition Our consideration of internal control disclosed that the management company incorrectly segregated utility invoices between two Organizations. Cause Utility bills were not correctly identified and segregated before payment was authorized. Effect Disallowed costs were identified, although the amount identified did not meet the threshold for reporting as a questioned cost under the Uniform Guidance. Recommendation Management should review its controls over proper identification of costs associated with each Organization.Views of management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will reimburse the Organization for amounts that were not owed by the Organization.
Show full finding ▾Hide full finding ▴Finding 2022-002 Information of federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria Operating costs paid on behalf of another Organization is considered an unallowable cost. Condition Our consideration of internal control disclosed that the management company incorrectly segregated utility invoices between two Organizations. Cause Utility bills were not correctly identified and segregated before payment was authorized. Effect Disallowed costs were identified, although the amount identified did not meet the threshold for reporting as a questioned cost under the Uniform Guidance. Recommendation Management should review its controls over proper identification of costs associated with each Organization.Views of management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will reimburse the Organization for amounts that were not owed by the Organization.
Findings ? Federal Awards Program Findings Reference Number: 2022-002 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly CFDA Number: 14.157 Management?s response: Management concurs with the finding. Corrective Action Plan: Management will reimburse Dogwood Manor for the amounts paid by Dogwood Manor incorrectly. Implementation Date: Immediately.
Finding 2022-003 Information on federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization?s escrow cash account did not have adequate deposits as of June 30, 2022. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Show full finding ▾Hide full finding ▴Finding 2022-003 Information on federal program Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization?s escrow cash account did not have adequate deposits as of June 30, 2022. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Findings Reference Number: 2022-003 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly CFDA Number: 14.157 Management?s response: Management concurs with the finding. Corrective Action Plan: Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs. Implementation Date: Immediately.
2021-002
FAC accepted this audit on October 20, 2021 — management decision was due April 20, 2022.
Criteria The property?s internal control over cash disbursements of project funds require proper approval of invoices for payment. Condition The property paid the same invoice twice. Cause A copy of a paid invoice was approved to be paid again. Effect $1,731 of project funds were erroneously disbursed. Recommendation Management should re-evaluate controls that track paid invoices and prevent invoice copies from being paid again. Views of management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a refund from the vendor. Management will review controls over identification of paid and unpaid invoices. Prior Year Findings None
Show full finding ▾Hide full finding ▴Criteria The property?s internal control over cash disbursements of project funds require proper approval of invoices for payment. Condition The property paid the same invoice twice. Cause A copy of a paid invoice was approved to be paid again. Effect $1,731 of project funds were erroneously disbursed. Recommendation Management should re-evaluate controls that track paid invoices and prevent invoice copies from being paid again. Views of management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a refund from the vendor. Management will review controls over identification of paid and unpaid invoices. Prior Year Findings None
Name of auditee: Dogwood Manor Apartments, Inc. HUD auditee identification number: 087-EE073 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended June 30, 2021 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 931-432-4111 Findings ? Financial Statements Findings Reference Number: 2021-001 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly CFDA Number: 14.157 Management?s response: Management concurs with the finding. Corrective Action Plan: Management will request a refund from the vendor. Management will review controls over identification of paid and unpaid invoices. Implementation Date: Immediately.
Finding 2021-002 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization?s escrow cash account did not have adequate deposits as of June 30, 2021. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Show full finding ▾Hide full finding ▴Finding 2021-002 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization?s escrow cash account did not have adequate deposits as of June 30, 2021. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Name of auditee: Dogwood Manor Apartments, Inc. HUD auditee identification number: 087-EE073 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended June 30, 2021 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 931-432-4111 Findings ? Federal Awards Program Findings Reference Number: 2021-002 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly CFDA Number: 14.157 Management?s response: Management concurs with the finding. Corrective Action Plan: Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs. Implementation Date: Immediately.
FAC accepted this audit on October 21, 2020 — management decision was due April 21, 2021.
FAC accepted this audit on October 15, 2019 — management decision was due April 15, 2020.
FAC accepted this audit on October 22, 2018 — management decision was due April 22, 2019.
FAC accepted this audit on October 22, 2017 — management decision was due April 22, 2018.
FAC accepted this audit on September 13, 2016 — management decision was due March 13, 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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