EIN: 510112599
UEI: N9MCQGAKBQP6
Audited by: Whisman Giordano & Associates, LLC
Oversight agency: 93 [Department of Health and Human Services]
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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 April 1, 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 October 1, 2026 (33 days from today).
What is a management decision? →FAC accepted this audit on April 1, 2025 — management decision was due October 1, 2025.
The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Show full finding ▾Hide full finding ▴Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Management will implement internal tracking and deadline reminders. This process will include assigning a responsibility to monitor submission deadlines and establish automated internal reminders to prevent future late submissions.
FAC accepted this audit on August 19, 2024 — management decision was due February 19, 2025.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
FAC accepted this audit on March 11, 2021 — management decision was due September 11, 2021.
FAC accepted this audit on April 4, 2020 — management decision was due October 4, 2020.
Prior Period Adjustment (Material Weakness in Internal Control)
Show full finding ▾Hide full finding ▴Prior Period Adjustment (Material Weakness in Internal Control)
Management agrees with the issue noted herein concerning the consolidation of CHEER, INC. and CHEER Apartments, L.P.;s financial statements. In the past our management team questions this matter and was assured that not consolidating such financial statements was acceptable in the circumstances under generally accepted accounting principles (GAAP). Under the engagement of a new accounting firm by CHEER, Inc., the matter was once again considered and together with the accountants concluded that consolidation was required under GAAP. The appropriate adjustments were made to the September 30, 2019 financial statements. In order to monitor the compliance with generally accepted accounting principles, management has taken several steps including: implementing the requirement for the documentation and notification in writing to the current auditing firm on record of any and all new or changing business matters; insisting upon a pre-audit conference in which such matters are discussed with the accountants; and implementing any additional measures deemed necessary by the Board of Directors.
FAC accepted this audit on April 16, 2019 — management decision was due October 16, 2019.
FAC accepted this audit on April 8, 2018 — management decision was due October 8, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 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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