EIN: 510227173
UEI: GSA_MIGRATION
Audited by: JAMES R TURNER & CO. CPA
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 20, 2022. 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 December 20, 2022 (1352 days ago).
What is a management decision? →FAC accepted this audit on November 16, 2021 — management decision was due May 16, 2022.
CONDITION: Arlington assembly of God Housing Corporation T/A Burke Lake Gardens failed to keep sufficient funds in a separate bank account that equaled or exceeded its liability for tenant security deposit funds collected from tenants during 2020. Funds from the security deposit account were withdrawn and used for operations. CRITERIA: HUD compliance requirements require that properties maintain a separate bank account for security deposits with funds that equal or exceed the liability for tenant security deposits collected from tenants. EFFECT: The liability for security deposits was underfunded by $26,271 at December 31, 2020. CAUSE: The project experienced periodic cash flow shortages during 2020 and withdrew funds from the security deposit account to use to fund the periodic cash flow shortages. RECOMMENDATION: Management should develop procedures to insure that the tenant security liability is properly funded at all times and provide that funds on deposit for tenant security deposits are not used for operations. VIEWS OF RESPONSIBLE OFFICALS: We agree that funds were not maintained in a separate bank account that equaled or exceeded the amount of security deposits received from tenants. Subsequent to December 31, 2020 funds were deposited into the bank account held for tenant security deposits so that the amount in the account equaled or exceeded the project?s liability for tenant security deposits received.
Show full finding ▾Hide full finding ▴CONDITION: Arlington assembly of God Housing Corporation T/A Burke Lake Gardens failed to keep sufficient funds in a separate bank account that equaled or exceeded its liability for tenant security deposit funds collected from tenants during 2020. Funds from the security deposit account were withdrawn and used for operations. CRITERIA: HUD compliance requirements require that properties maintain a separate bank account for security deposits with funds that equal or exceed the liability for tenant security deposits collected from tenants. EFFECT: The liability for security deposits was underfunded by $26,271 at December 31, 2020. CAUSE: The project experienced periodic cash flow shortages during 2020 and withdrew funds from the security deposit account to use to fund the periodic cash flow shortages. RECOMMENDATION: Management should develop procedures to insure that the tenant security liability is properly funded at all times and provide that funds on deposit for tenant security deposits are not used for operations. VIEWS OF RESPONSIBLE OFFICALS: We agree that funds were not maintained in a separate bank account that equaled or exceeded the amount of security deposits received from tenants. Subsequent to December 31, 2020 funds were deposited into the bank account held for tenant security deposits so that the amount in the account equaled or exceeded the project?s liability for tenant security deposits received.
Project Legal Name: Arlington Assembly of God Housing Corporation T/A Burke Lake Gardens HUD Project No: VA39T791001 Audit Firm: James R. Turner & Company, P.C. Period Covered by the audit: Year ended December 31, 2020 Corrective Action Plan Prepared by: Name: Vivian Mercado Position: Executive Director Telephone number: 703-644-0061 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2020-001 a. Comments on the Finding and Each Recommendation Deposits were made to the Arlington Assembly of God Housing Corporation T/A Burke Lake Gardens to security deposit bank account in amounts sufficient to insure that the amount on deposit in the account equaled or exceeded the tenant security liability for tenant security deposits. b. Action(s) Taken or Planned on the Finding Bank statements and details of the tenant security deposit liability account will be reviewed to insure that the cash in the security deposit account equals or exceeds the tenant security liability at all times. Procedures are in place to prevent using tenant security deposit cash for any purpose other than refunding a tenant security deposit or complying with terms of the tenant lease agreement. Management has established required training requirements based upon employee roles and duties. B. Status of Corrective Actions on Findings reported in the Prior Audit Schedule of Findings, Questioned Costs and Recommendations N/A
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
FAC accepted this audit on October 17, 2019 — management decision was due April 17, 2020.
FAC accepted this audit on September 23, 2018 — management decision was due March 23, 2019.
FAC accepted this audit on September 26, 2017 — management decision was due March 26, 2018.
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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