EIN: 510189851
UEI: HLGMCMKDKB14
Audited by: DAUBY O'CONNOR & ZALESKI, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 3, 2023. 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 3, 2023 (1061 days ago).
What is a management decision? →FAC accepted this audit on April 11, 2022 — management decision was due October 11, 2022.
Finding reference number: # 2021-001 CFDA title and number (Federal award identification number and year): Section 8 Housing Assistance Payments Contract Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $929,098 Statement of Condition #2021-001 (CFDA 14.157): During the year ended December 31, 2021, the Corporation did not make the required residual receipts deposit based on the December 31, 2020 surplus cash calculation in the amount of $929,098 within 90 days of fiscal year end. Criteria: Pursuant to Paragraph 5 of the Regulatory Agreement, the Property shall establish and maintain residual receipts in a separate account and deposits to this account must be made within 90 days of fiscal year-end in the amount of the surplus cash at year-end. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. Cause: Management did not make the required deposit of $929,098 based on the December 31, 2020 surplus cash calculation during the current year. Recommendation: Management should transfer funds of $929,098 from the operating account in order to bring the residual receipts account to current. Completion Date: November 30, 2021 Management Response: Management agrees with the finding and recommendation. On November 30, 2021, management transferred $929,098 from the operating account to the residual receipts account. No further action is required.
Show full finding ▾Hide full finding ▴Finding reference number: # 2021-001 CFDA title and number (Federal award identification number and year): Section 8 Housing Assistance Payments Contract Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $929,098 Statement of Condition #2021-001 (CFDA 14.157): During the year ended December 31, 2021, the Corporation did not make the required residual receipts deposit based on the December 31, 2020 surplus cash calculation in the amount of $929,098 within 90 days of fiscal year end. Criteria: Pursuant to Paragraph 5 of the Regulatory Agreement, the Property shall establish and maintain residual receipts in a separate account and deposits to this account must be made within 90 days of fiscal year-end in the amount of the surplus cash at year-end. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. Cause: Management did not make the required deposit of $929,098 based on the December 31, 2020 surplus cash calculation during the current year. Recommendation: Management should transfer funds of $929,098 from the operating account in order to bring the residual receipts account to current. Completion Date: November 30, 2021 Management Response: Management agrees with the finding and recommendation. On November 30, 2021, management transferred $929,098 from the operating account to the residual receipts account. No further action is required.
Statement of Condition #2021-001 (CFDA 14.157): During the year ended December 31, 2021, the Corporation did not make the required residual receipts deposit based on the December 31, 2020 surplus cash calculation in the amount of $929,098 within 90 days of fiscal year end. Recommendation: Management should transfer funds of $929,098 from the operating account in order to bring the residual receipts account to current. Action(s) taken or planned on the finding: Management agrees with the finding and recommendation. On November 30, 2021, management transferred $929,098 from the operating checking account to the residual receipts account. No further action is required.
2020-002
FAC accepted this audit on April 7, 2021 — management decision was due October 7, 2021.
Finding reference number: #2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly under Section 202 of the National Housing Act, CFDA 14.157 (122-EH060 and 1981) Auditor non-compliance code: N - Reserve for Replacements Deposits Finding resolution status: Cleared Universe population size: 12 months Sample size information: 12 months Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $29,080 Statement of Condition #2020-001 (CFDA 14.157): The Property did not make the total required reserve for replacement deposits of $24,996 for the year ended December 31, 2020. At December 31, 2020, the reserve for replacement account is underfunded by $29,080. Criteria: Pursuant to Paragraph 5, the Regulatory Agreement requires monthly deposits into a separate reserve for replacement account in an amount approved by HUD. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. Cause: Management did not make 14 monthly deposits totaling $29,080. Recommendation: Management should transfer $29,080 from the operating account. Completion Date: March 19, 2021 Management Response: Management agrees with the finding and recommendation. On March 19, 2021, management transferred $29,080 from the operating account to the reserve for replacements account. No further action is required.
Show full finding ▾Hide full finding ▴Finding reference number: #2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly under Section 202 of the National Housing Act, CFDA 14.157 (122-EH060 and 1981) Auditor non-compliance code: N - Reserve for Replacements Deposits Finding resolution status: Cleared Universe population size: 12 months Sample size information: 12 months Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $29,080 Statement of Condition #2020-001 (CFDA 14.157): The Property did not make the total required reserve for replacement deposits of $24,996 for the year ended December 31, 2020. At December 31, 2020, the reserve for replacement account is underfunded by $29,080. Criteria: Pursuant to Paragraph 5, the Regulatory Agreement requires monthly deposits into a separate reserve for replacement account in an amount approved by HUD. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. Cause: Management did not make 14 monthly deposits totaling $29,080. Recommendation: Management should transfer $29,080 from the operating account. Completion Date: March 19, 2021 Management Response: Management agrees with the finding and recommendation. On March 19, 2021, management transferred $29,080 from the operating account to the reserve for replacements account. No further action is required.
Statement of Condition #2020-001 (CFDA 14.157): The Property did not make the total required reserve for replacement deposits of $24,996 for the year ended December 31, 2020. At December 31, 2020, the reserve for replacement account is underfunded by $29,080. Recommendation: Management should transfer $29,080 from the operating account. Action(s) taken or planned on the finding: Agree. Management agrees with the finding and recommendation. On March 19, 2021, management transferred $29,080 from the operating account to the reserve for replacements account. No further action is required.
2019-001
Finding reference number: #2020-002 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly under Section 202 of the National Housing Act, CFDA 14.157 (122-EH060 and 1981) Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $246,409 Statement of Condition #2020-002 (CFDA 14.157): During the year ended December 31, 2020, the Corporation did not make the required residual receipts deposit based on the December 31, 2019 surplus cash calculation in the amount of $246,409 within 90 days of fiscal year end. Criteria: Pursuant to Paragraph 5 of the Regulatory Agreement, the Property shall establish and maintain residual receipts in a separate account and deposits to this account must be made within 90 days of fiscal year-end in the amount of the surplus cash at year-end in the amount of surplus cash at year-end. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. Cause: Management did not make the required deposit of $246,409 based on the December 31, 2019 surplus cash calculation during the current year. Recommendation: Management should transfer funds of $246,409 from the operating account in order to bring the residual receipts account to current. Completion Date: March 19, 2021 Management Response: Management agrees with the finding and recommendation. On March 19, 2021, management transferred $246,406 from the operating account to the residual receipts account. No further action is required.
Show full finding ▾Hide full finding ▴Finding reference number: #2020-002 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly under Section 202 of the National Housing Act, CFDA 14.157 (122-EH060 and 1981) Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: No Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $246,409 Statement of Condition #2020-002 (CFDA 14.157): During the year ended December 31, 2020, the Corporation did not make the required residual receipts deposit based on the December 31, 2019 surplus cash calculation in the amount of $246,409 within 90 days of fiscal year end. Criteria: Pursuant to Paragraph 5 of the Regulatory Agreement, the Property shall establish and maintain residual receipts in a separate account and deposits to this account must be made within 90 days of fiscal year-end in the amount of the surplus cash at year-end in the amount of surplus cash at year-end. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. Cause: Management did not make the required deposit of $246,409 based on the December 31, 2019 surplus cash calculation during the current year. Recommendation: Management should transfer funds of $246,409 from the operating account in order to bring the residual receipts account to current. Completion Date: March 19, 2021 Management Response: Management agrees with the finding and recommendation. On March 19, 2021, management transferred $246,406 from the operating account to the residual receipts account. No further action is required.
Statement of Condition #2020-002 (CFDA 14.157): During the year ended December 31, 2020, the Corporation did not make the required residual receipts deposit based on the December 31, 2019 surplus cash calculation in the amount of $246,409 within 90 days of fiscal year end. Recommendation: Management should transfer funds of $246,409 from the operating account in order to bring the residual receipts account to current. Action(s) taken or planned on the finding: Management agrees with the finding and recommendation. On March 19, 2021, management transferred $246,409 from the operating account to the residual receipt account. No further action is required.
FAC accepted this audit on September 23, 2020 — management decision was due March 23, 2021.
Finding reference number: #2019-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly under Section 202 of the National Housing Act, CFDA 14.157 (122-EH060 and 1981) Auditor non-compliance code: N - Reserve for Replacements Deposits Finding resolution status: Outstanding Universe population size: 12 months Sample size information: 12 months Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $4,084 Statement of Condition #2019-001 (CFDA 14.157): The Property did not make the total required reserve for replacement deposits for the year ended December 31, 2019. At December 31, 2019, the reserve for replacement account is underfunded by $4,084. Criteria: Pursuant to Paragraph 5(a), the Regulatory Agreement requires monthly deposits into a separate reserve for replacement account in an amount approved by HUD. Effect: The Property is not in compliance with the terms of the Regulatory Agreement. Cause: Management inadvertently did not make the November and December 2019 deposits totaling $4,084. Recommendation: Management should transfer $4,084 from the operating account. Completion Date: December 31, 2020 Management Response: Management agrees with the finding and recommendation. Management will transfer $4,084 to the reserve for replacements account.
Show full finding ▾Hide full finding ▴Finding reference number: #2019-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly under Section 202 of the National Housing Act, CFDA 14.157 (122-EH060 and 1981) Auditor non-compliance code: N - Reserve for Replacements Deposits Finding resolution status: Outstanding Universe population size: 12 months Sample size information: 12 months Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $4,084 Statement of Condition #2019-001 (CFDA 14.157): The Property did not make the total required reserve for replacement deposits for the year ended December 31, 2019. At December 31, 2019, the reserve for replacement account is underfunded by $4,084. Criteria: Pursuant to Paragraph 5(a), the Regulatory Agreement requires monthly deposits into a separate reserve for replacement account in an amount approved by HUD. Effect: The Property is not in compliance with the terms of the Regulatory Agreement. Cause: Management inadvertently did not make the November and December 2019 deposits totaling $4,084. Recommendation: Management should transfer $4,084 from the operating account. Completion Date: December 31, 2020 Management Response: Management agrees with the finding and recommendation. Management will transfer $4,084 to the reserve for replacements account.
Name of auditee: Golden Age Village HUD auditee identification number: 122-EH060-WAH-LS Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2019 CAP prepared by Name: Jeffrey Levine Position: President Telephone number: 310-358-3489 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of Condition #2019-001: The Property did not make the total required reserve for replacement deposits for the year ended December 31, 2019. At December 31, 2019, the reserve for replacement account is underfunded by $4,084. Recommendation: Management will transfer $4,084 from the operating account. Action(s) taken or planned on the finding: Management agrees with the finding and recommendation. Management will transfer $4,084 to the reserve for replacements account.
Finding reference number: #2019-002 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly under Section 202 of the National Housing Act, CFDA 14.157 (122-EH060 and 1981) Auditor non-compliance code: Q - Failure to make Mortgage Payments Finding resolution status: Resolved Universe population size: 12 months Sample size information: 12 months Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $29,602 Statement of Condition #2019-002 (CFDA 14.157): At December 31, 2019, the Property had not made the December 2019 mortgage payment, as payments are made from a direct deduction of the HAP each month. Criteria: In accordance with the Mortgage Note, management is required to make monthly payments in the amount of $29,602 to the U.S. Department of Housing and Urban Development. Effect: The Property is in technical default of the Mortgage Note. Cause: The Property did not receive the HAP renewal, effective December 1, 2019, before December 31, 2019 and therefore did not receive the December subsidy before year end. Recommendation: Management should submit the HAP contract revenue in a timely manner, and, if necessary, request HUD approval to withdrawal funds from the reserves to make mortgage note payments if HAP funds are not received. Completion Date: March 5, 2020 Management Response: Management concurs with the finding and recommendation. On January 21, 2020, the HAP contract was approved, the HAP subsidy was received and the delinquent mortgage payment was made on March 5, 2020. No further action is required.
Show full finding ▾Hide full finding ▴Finding reference number: #2019-002 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly under Section 202 of the National Housing Act, CFDA 14.157 (122-EH060 and 1981) Auditor non-compliance code: Q - Failure to make Mortgage Payments Finding resolution status: Resolved Universe population size: 12 months Sample size information: 12 months Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $29,602 Statement of Condition #2019-002 (CFDA 14.157): At December 31, 2019, the Property had not made the December 2019 mortgage payment, as payments are made from a direct deduction of the HAP each month. Criteria: In accordance with the Mortgage Note, management is required to make monthly payments in the amount of $29,602 to the U.S. Department of Housing and Urban Development. Effect: The Property is in technical default of the Mortgage Note. Cause: The Property did not receive the HAP renewal, effective December 1, 2019, before December 31, 2019 and therefore did not receive the December subsidy before year end. Recommendation: Management should submit the HAP contract revenue in a timely manner, and, if necessary, request HUD approval to withdrawal funds from the reserves to make mortgage note payments if HAP funds are not received. Completion Date: March 5, 2020 Management Response: Management concurs with the finding and recommendation. On January 21, 2020, the HAP contract was approved, the HAP subsidy was received and the delinquent mortgage payment was made on March 5, 2020. No further action is required.
Name of auditee: Golden Age Village HUD auditee identification number: 122-EH060-WAH-LS Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2019 CAP prepared by Name: Jeffrey Levine Position: President Telephone number: 310-358-3489 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of Condition #2019-002: At December 31, 2019, the Property had not made the December 2019 mortgage payment, as payments are made from a direct deduction of the HAP each month. Recommendation: Management should submit the HAP contract in a timely manner, and, if necessary, request HUD approval to withdrawal funds from the reserves to make mortgage note payments if HAP funds are not received. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. On January 21, 2020, the HAP contract was approved, the HAP subsidy was received and the delinquent mortgage payment was made on March 5, 2020. No further action is required.
FAC accepted this audit on October 2, 2019 — management decision was due April 2, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 15, 2017 — management decision was due June 15, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
