EIN: 521254104
UEI: DG86WD9TG3E8
Audited by: SC&H Attest Services, PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 16, 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 16, 2026 (43 days from today).
What is a management decision? →FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
The Corporation did not make any required monthly deposits to the reserve for replacements as required by the housing assistance payments contract. Criteria: The Corporation is required to make monthly deposits to the reserve for replacements in the amount of $3,611 in accordance with the housing assistance payments contract. Cause: The Corporation did not make the required monthly deposits to the reserve for replacements as the mortgage was refinanced in the prior year and the new lender does not collect the deposits as part of the monthly billing. Effect or Potential Effect: The Corporation is in violation of the housing assistance payments contract. Recommendations: Management should make the delinquent, required deposits immediately and put procedures in place to ensure that monthly payments are made timely in the future.
Show full finding ▾Hide full finding ▴Condition: The Corporation did not make any required monthly deposits to the reserve for replacements as required by the housing assistance payments contract. Criteria: The Corporation is required to make monthly deposits to the reserve for replacements in the amount of $3,611 in accordance with the housing assistance payments contract. Cause: The Corporation did not make the required monthly deposits to the reserve for replacements as the mortgage was refinanced in the prior year and the new lender does not collect the deposits as part of the monthly billing. Effect or Potential Effect: The Corporation is in violation of the housing assistance payments contract. Recommendations: Management should make the delinquent, required deposits immediately and put procedures in place to ensure that monthly payments are made timely in the future.
Condition: The Corporation did not make any required monthly deposits to the reserve for replacements as required by the housing assistance payments contract. Status: The delinquent deposits for 2023 of $43,332 were made to the reserve on March 29, 2024. Management has put procedures into place to ensure that deposits are made timely in the future and deposits for January through April 2024 have been made as of the report date.
FAC accepted this audit on May 19, 2025 — management decision was due November 19, 2025.
The Corporation did not make any required monthly deposits to the reserve for replacements as required by the housing assistance payments contract. Criteria: The Corporation is required to make monthly deposits to the reserve for replacements in the amount of $3,611 in accordance with the housing assistance payments contract. Cause: The Corporation did not make the required monthly deposits to the reserve for replacements as the mortgage was refinanced in the prior year and the new lender does not collect the deposits as part of the monthly billing. Effect or Potential Effect: The Corporation is in violation of the housing assistance payments contract. Recommendations: Management should make the delinquent, required deposits immediately and put procedures in place to ensure that monthly payments are made timely in the future.
Show full finding ▾Hide full finding ▴Condition: The Corporation did not make any required monthly deposits to the reserve for replacements as required by the housing assistance payments contract. Criteria: The Corporation is required to make monthly deposits to the reserve for replacements in the amount of $3,611 in accordance with the housing assistance payments contract. Cause: The Corporation did not make the required monthly deposits to the reserve for replacements as the mortgage was refinanced in the prior year and the new lender does not collect the deposits as part of the monthly billing. Effect or Potential Effect: The Corporation is in violation of the housing assistance payments contract. Recommendations: Management should make the delinquent, required deposits immediately and put procedures in place to ensure that monthly payments are made timely in the future.
Condition: The Corporation did not make any required monthly deposits to the reserve for replacements as required by the housing assistance payments contract. Status: The delinquent deposits for 2023 of $43,332 were made to the reserve on March 29, 2024. Management has put procedures into place to ensure that deposits are made timely in the future and deposits for January through April 2024 have been made as of the report date.
FAC accepted this audit on August 29, 2023 — management decision was due February 29, 2024.
FAC accepted this audit on June 6, 2022 — management decision was due December 6, 2022.
FAC accepted this audit on September 26, 2021 — management decision was due March 26, 2022.
FAC accepted this audit on December 1, 2020 — management decision was due June 1, 2021.
The single audit reporting package, including the audit report and data collection form for the year ended December 31, 2018, was filed late with the Federal Clearinghouse. Questioned costs: None identified. Context and effect: The Corporation is required to file the audit single audit package within the timeframe allowed by the government. Cause: The audit was not approved as final until seven days after the nine-month filing requirement. The delay was due to the auditor?s concern about the grant fund for the resident service coordinator. The Corporation had not received any funds from the grant since 2016 and funds were not showing as available to draw in the grant system. Clarification was necessary to determine if the service coordinator grant did in fact exist. Identification as Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: We recommend that the Corporation submit the audit package and data collection form 30 days after receipt of the auditors? report. Responsible Official: Board of Directors President Views of Responsible Official: Management agrees with the auditors? findings and recommendations.
Show full finding ▾Hide full finding ▴Part 3: Audit Findings, Questioned Costs, and Recommendations (Major Programs - Uniform Guidance) Federal agency: US Department of Housing and Urban Development CFDA number: 14.155, Section 207/223(f) HUD insured mortgage loan balance Federal Award year: January 1, 2019 through December 31, 2019 Significant Deficiencies: Finding 2019-01: Reporting to the U.S. Government Criteria: Non-federal entities that expend $750,000 shall have a single audit conducted. The audit package and data collection Form SF-SAC shall be submitted 30 days after receipts of the auditors? report or nine months after the end of the fiscal year. Condition: The single audit reporting package, including the audit report and data collection form for the year ended December 31, 2018, was filed late with the Federal Clearinghouse. Questioned costs: None identified. Context and effect: The Corporation is required to file the audit single audit package within the timeframe allowed by the government. Cause: The audit was not approved as final until seven days after the nine-month filing requirement. The delay was due to the auditor?s concern about the grant fund for the resident service coordinator. The Corporation had not received any funds from the grant since 2016 and funds were not showing as available to draw in the grant system. Clarification was necessary to determine if the service coordinator grant did in fact exist. Identification as Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: We recommend that the Corporation submit the audit package and data collection form 30 days after receipt of the auditors? report. Responsible Official: Board of Directors President Views of Responsible Official: Management agrees with the auditors? findings and recommendations.
Federal agency: US Department of Housing and Urban Development CFDA number: 14.155, Section 207/223(f) HUD insured mortgage loan balance Federal Award year: January 1, 2019 through December 31, 2019 Finding: 2019-01: Reporting to the U.S. Government Condition: The single audit reporting package, including the audit report and data collection form for the year ended December 31, 2018 was filed late with the Federal Clearinghouse. Actions Taken: The data collection form for the year ending December 31, 2018, was filed on October 9, 2019. The service coordinator grant issue which caused the audit to be delayed was resolved in October 2019 at which time grants funds were distributed. The late filing is considered an isolated incident no additional action is considered necessary.
FAC accepted this audit on October 8, 2019 — management decision was due April 8, 2020.
FAC accepted this audit on April 24, 2018 — management decision was due October 24, 2018.
FAC accepted this audit on May 30, 2017 — management decision was due November 30, 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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