EIN: 455347697
UEI: XM57ZQWBVHH5
Audited by: GLSC & Company, PLLC
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 December 16, 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 June 16, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on December 18, 2023 — management decision was due June 18, 2024.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
During our audit, we identified that management did not make one out of the twelve monthly deposits of $2,296 to the replacement reserve account thereby underfunding the replacement reserve account by $2,296 for the year ended March 31, 2021. Criteria: In accordance with the HUD regulatory agreement, the Project shall make a monthly deposit of $2,296 to the replacement reserve account. Cause: The Organization did not make a deposit for the month of March 2021. Effect: Failure to meet the regulatory requirements may result in default of the HUD regulatory agreement. Recommendation: The Organization should set a schedule/reminder so all deposits are made in a timely manner. View of Responsible Officials and Planned Corrective Actions: The Organization has a schedule of payments which is reviewed periodically for accuracy. However, due to the pandemic a delayed occurred which caused the deposit to be issued three weeks later. The Organization does not foresee this matter happening in the future.
Show full finding ▾Hide full finding ▴2021-001 Replacement Reserve Account Condition: During our audit, we identified that management did not make one out of the twelve monthly deposits of $2,296 to the replacement reserve account thereby underfunding the replacement reserve account by $2,296 for the year ended March 31, 2021. Criteria: In accordance with the HUD regulatory agreement, the Project shall make a monthly deposit of $2,296 to the replacement reserve account. Cause: The Organization did not make a deposit for the month of March 2021. Effect: Failure to meet the regulatory requirements may result in default of the HUD regulatory agreement. Recommendation: The Organization should set a schedule/reminder so all deposits are made in a timely manner. View of Responsible Officials and Planned Corrective Actions: The Organization has a schedule of payments which is reviewed periodically for accuracy. However, due to the pandemic a delayed occurred which caused the deposit to be issued three weeks later. The Organization does not foresee this matter happening in the future.
Recommendation: The Organization should set a schedule/reminder so all deposits are made in a timely manner. View of Responsible Officials and Planned Corrective Actions: The Organization has a schedule of payments which is reviewed periodically for accuracy. However, due to the pandemic a delayed occurred which caused the deposit to be issued three weeks later. The Organization does not foresee this matter happening in the future.
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
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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