EIN: 521681046
UEI: JB3LA65PX3K3
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 25, 2020. 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 April 25, 2021 (1947 days ago).
What is a management decision? →Findings and Questioned Costs - Major Federal Award Program Audit Department of Housing and Urban Development Finding No. 2020-001; CFDA 14.157 - Supportive Housing for the Elderly Section 202 Capital Advance (with Project Rental Assistance Contract) Statement of Condition As of June 30, 2020, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $902. Criteria - Special tests and provisions In accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs, HUD projects are required to establish and maintain at all times a fully funded separate bank account for tenant security deposits collected. Effect Management commingled tenant security deposits with its operating cash and did not have sufficient cash balance in the tenant security deposits cash account to cover the tenant security deposits liability as of June 30, 2020. Cause The tenant security deposits liability exceeds the tenant security deposits cash account by $902 as of June 30, 2020. Recommendation Management should transfer $902 from the operating account in order to fully fund the tenant security deposits account. Auditor Noncompliance Code: D - Commingling of funds Finding Resolution Status: Resolved Views of Responsible Officials and Planned Corrective Actions Manor transferred $902 from the operating account to the security deposit account on July 16, 2020. The Controller successfully transferred the excess funds on the ten other June year end properties without error and considers this error to be a one-time occurrence. Extra diligence will be taken for future year ends to ensure this does not happen again.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs - Major Federal Award Program Audit Department of Housing and Urban Development Finding No. 2020-001; CFDA 14.157 - Supportive Housing for the Elderly Section 202 Capital Advance (with Project Rental Assistance Contract) Statement of Condition As of June 30, 2020, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $902. Criteria - Special tests and provisions In accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs, HUD projects are required to establish and maintain at all times a fully funded separate bank account for tenant security deposits collected. Effect Management commingled tenant security deposits with its operating cash and did not have sufficient cash balance in the tenant security deposits cash account to cover the tenant security deposits liability as of June 30, 2020. Cause The tenant security deposits liability exceeds the tenant security deposits cash account by $902 as of June 30, 2020. Recommendation Management should transfer $902 from the operating account in order to fully fund the tenant security deposits account. Auditor Noncompliance Code: D - Commingling of funds Finding Resolution Status: Resolved Views of Responsible Officials and Planned Corrective Actions Manor transferred $902 from the operating account to the security deposit account on July 16, 2020. The Controller successfully transferred the excess funds on the ten other June year end properties without error and considers this error to be a one-time occurrence. Extra diligence will be taken for future year ends to ensure this does not happen again.
a. Comments on the Finding and Each Recommendation Management acknowledges that the security deposit cash account was underfunded compared to the total security deposit liability due to an error in omitting the unclaimed security deposit liability in calculating the excess funds that were transferred to the operating account prior to June 30, 2020. b. Action(s) Taken or Planned on the Finding The Controller successfully transferred the excess funds on the ten other June year end properties without error and considers this error to be a one-time occurrence. Extra diligence will be taken for future year ends to ensure this does not happen again.
FAC accepted this audit on October 18, 2018 — management decision was due April 18, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 1, 2017 — management decision was due August 1, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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