EIN: 470950622
UEI: C2RGJUGDLNH3
Audited by: Forvis Mazars, LLP
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 July 10, 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 January 10, 2027 (132 days from today).
What is a management decision? →Supportive Housing for Persons with Disabilities CFDA No. 14.181 U.S. Department of Housing and Urban Development (“HUD”) Criteria or Specific Requirement – Special Tests and Provisions: (24 CFR section 891.400(e)) Condition – The Organization is required to establish a separate project fund interest bearing account in a federally insured depository. During the fiscal year the project fund was not in an interest-bearing account. Questioned Costs - None Context – During the fiscal year the project fund was not included in a interest bearing account. Effect – The Organization did not properly comply with the special test and provisions requirements. Cause – The Organization’s internal controls did not properly identify the project fund was not maintained in an interest-bearing account. Identification as a repeat finding – Not a repeat finding. Recommendation – The Organization should move the project fund into an interest-bearing account. Views of Responsible Officials and Planned Corrective Actions – During the 2027 fiscal year management will move the project fund to an interest-bearing account and implement procedures to periodically review the project fund and other HUD accounts for compliance with HUD requirements. This corrective action plan will be monitored by Nathan Mordica, Controller and Michael Jones, Director of Accounting, and is anticipated to be completed by the end of fiscal year 2027, or March 31, 2027.
Show full finding ▾Hide full finding ▴Supportive Housing for Persons with Disabilities CFDA No. 14.181 U.S. Department of Housing and Urban Development (“HUD”) Criteria or Specific Requirement – Special Tests and Provisions: (24 CFR section 891.400(e)) Condition – The Organization is required to establish a separate project fund interest bearing account in a federally insured depository. During the fiscal year the project fund was not in an interest-bearing account. Questioned Costs - None Context – During the fiscal year the project fund was not included in a interest bearing account. Effect – The Organization did not properly comply with the special test and provisions requirements. Cause – The Organization’s internal controls did not properly identify the project fund was not maintained in an interest-bearing account. Identification as a repeat finding – Not a repeat finding. Recommendation – The Organization should move the project fund into an interest-bearing account. Views of Responsible Officials and Planned Corrective Actions – During the 2027 fiscal year management will move the project fund to an interest-bearing account and implement procedures to periodically review the project fund and other HUD accounts for compliance with HUD requirements. This corrective action plan will be monitored by Nathan Mordica, Controller and Michael Jones, Director of Accounting, and is anticipated to be completed by the end of fiscal year 2027, or March 31, 2027.
Supportive Housing for Persons with Disabilities CFDA No. 14.181 U.S. Department of Housing and Urban Development (“HUD”) Criteria or Specific Requirement – Special Tests and Provisions: (24 CFR section 891.400(e)) Condition – The Organization is required to establish a separate project fund interest bearing account in a federally insured depository. During the fiscal year the project fund was not in an interest-bearing account. Questioned Costs - None Context – During the fiscal year the project fund was not included in a interest bearing account. Effect – The Organization did not properly comply with the special test and provisions requirements. Cause – The Organization’s internal controls did not properly identify the project fund was not maintained in an interest-bearing account. Identification as a repeat finding – Not a repeat finding. Recommendation – The Organization should move the project fund into an interest-bearing account. Views of Responsible Officials and Planned Corrective Actions – During the 2027 fiscal year management will move the project fund to an interest-bearing account and implement procedures to periodically review the project fund and other HUD accounts for compliance with HUD requirements. This corrective action plan will be monitored by Nathan Mordica, Controller and Michael Jones, Director of Accounting, and is anticipated to be completed by the end of fiscal year 2027, or March 31, 2027.
FAC accepted this audit on July 10, 2025 — management decision was due January 10, 2026.
Supportive Housing for Persons with Disabilities CFDA No. 14.181 U.S. Department of Housing and Urban Development (“HUD”) Criteria or Specific Requirement – Special Tests and Provisions: Replacement Reserve (24 CFR section 891.405(d)) Condition – The Project’s had a disbursement from the replacement reserve account that was not approved by HUD for the year ended March 31, 2025. Cause – The Project moved funds from the replacement reserve related to interest earned during the year of $33 that was not an approved disbursement by HUD. Questioned cost – None Context – The Project’s had one disbursement from the replacement reserve account during the year ended March 31, 2025, that was not approved by HUD. Effect or potential effect – The Project did not obtain approval for all disbursements from the replacement reserve account for the year ended March 31, 2025. Repeat finding – Not a repeat finding. Recommendation – The Project should only withdrawal funds from the replacement reserve account that are approved by HUD. Views of Responsible Officials and Planned Corrective Action – A policy will be put in place that only funds approved for withdrawal by HUD will be withdrawn from the replacement reserve account.
Show full finding ▾Hide full finding ▴Supportive Housing for Persons with Disabilities CFDA No. 14.181 U.S. Department of Housing and Urban Development (“HUD”) Criteria or Specific Requirement – Special Tests and Provisions: Replacement Reserve (24 CFR section 891.405(d)) Condition – The Project’s had a disbursement from the replacement reserve account that was not approved by HUD for the year ended March 31, 2025. Cause – The Project moved funds from the replacement reserve related to interest earned during the year of $33 that was not an approved disbursement by HUD. Questioned cost – None Context – The Project’s had one disbursement from the replacement reserve account during the year ended March 31, 2025, that was not approved by HUD. Effect or potential effect – The Project did not obtain approval for all disbursements from the replacement reserve account for the year ended March 31, 2025. Repeat finding – Not a repeat finding. Recommendation – The Project should only withdrawal funds from the replacement reserve account that are approved by HUD. Views of Responsible Officials and Planned Corrective Action – A policy will be put in place that only funds approved for withdrawal by HUD will be withdrawn from the replacement reserve account.
A policy will be put in place that only funds that approved by HUD will be withdrawn from the replacement reserve account. The policy will be in place and effective by May 31, 2026.
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
FAC accepted this audit on November 8, 2023 — management decision was due May 8, 2024.
FAC accepted this audit on November 2, 2022 — management decision was due May 2, 2023.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on July 1, 2020 — management decision was due January 1, 2021.
Supportive Housing for Persons with Disabilities CFDA No. 14.181 U.S. Department of Housing and Urban Development Criteria or Specific Requirement ? Special Tests and Provisions: Replacement Reserve (24 CFR section 891.405(d)) Condition ? The Project?s replacement reserve was not maintained in an interest-bearing account for the entire year ending March 31, 2020. Questioned cost ? None Context ? The Project?s replacement reserve was maintained in an interest-bearing account for only three out of twelve months during the year ending March 31, 2020. Effect ? The Project did not earn interest on the replacement reserve funds for the entire year ending March 31, 2020, as required by the Department of Housing and Urban Development. Cause ? The Project?s financial institution updated their fee schedule in June 2019 which resulted in an average monthly service fee of $5. In order to avoid monthly service fees, the Project changed the account to an interest free account in July 2019. Identification as a repeat finding ? Not a repeat finding. Recommendation ? The Project should deposit the replacement reserve funds into a federally insured, interest-bearing account as soon as possible. Views of Responsible Officials and Planned Corrective Action ? The funds will be moved to an interest-bearing account and will submit the necessary paperwork to the Department of Urban Development to show the necessary changes have been made.
Show full finding ▾Hide full finding ▴Supportive Housing for Persons with Disabilities CFDA No. 14.181 U.S. Department of Housing and Urban Development Criteria or Specific Requirement ? Special Tests and Provisions: Replacement Reserve (24 CFR section 891.405(d)) Condition ? The Project?s replacement reserve was not maintained in an interest-bearing account for the entire year ending March 31, 2020. Questioned cost ? None Context ? The Project?s replacement reserve was maintained in an interest-bearing account for only three out of twelve months during the year ending March 31, 2020. Effect ? The Project did not earn interest on the replacement reserve funds for the entire year ending March 31, 2020, as required by the Department of Housing and Urban Development. Cause ? The Project?s financial institution updated their fee schedule in June 2019 which resulted in an average monthly service fee of $5. In order to avoid monthly service fees, the Project changed the account to an interest free account in July 2019. Identification as a repeat finding ? Not a repeat finding. Recommendation ? The Project should deposit the replacement reserve funds into a federally insured, interest-bearing account as soon as possible. Views of Responsible Officials and Planned Corrective Action ? The funds will be moved to an interest-bearing account and will submit the necessary paperwork to the Department of Urban Development to show the necessary changes have been made.
2020-001 Criteria of Specific Requirement ? Special Test and Provisions: Replacement Reserve (24 CFR section 891.405(d)) Condition ? The Project?s replacement reserve was not maintained in an interest-bearing account for the entire year ending March 31, 2020. Cause ? The Project financial institution updated their fee schedule in June of 2019 which resulted in an average monthly service fee of $5. In order to avoid monthly service fees, the Project changed the account to an interest free account in July 2019. Management/Organizational Response? The funds will be moved to an interest-bearing account and will submit the paperwork to the Department of Urban Development to show the necessary changes have been made.
FAC accepted this audit on July 2, 2019 — management decision was due January 2, 2020.
FAC accepted this audit on July 2, 2018 — management decision was due January 2, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
FAC accepted this audit on August 10, 2016 — management decision was due February 10, 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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