EIN: 521927214
UEI: ZMY5K5BJFUS9
Audited by: PKF O'Connor Davies, LLP
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 December 23, 2025. 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 June 23, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on February 6, 2025 — management decision was due August 6, 2025.
FAC accepted this audit on February 23, 2024 — management decision was due August 23, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
FAC accepted this audit on December 5, 2021 — management decision was due June 5, 2022.
FAC accepted this audit on May 20, 2021 — management decision was due November 20, 2021.
Program CFDA #14-181 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Finding No. 2020-001 ? Replacement Reserve Funding Information on the Universe Population Size 12 monthly payments Sample Size Information 12 monthly payments Identification of Repeat Finding Reference Number N/A Criteria The regulatory agreement requires monthly payments to fund the replacement reserve. Statement of Condition One monthly payment was not made to the replacement reserve during the year. Cause The cause of the missing payment was due to management oversight. Effect or Potential Effect The replacement reserve fund is underfunded by a total of $458. Auditor Non-Compliance Code N- Reserve for Replacements Deposits Questioned Costs There were no known questioned costs. Perspective The finding represents an isolated instance of management oversight. Repeat finding No Recommendations Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no future occurrences. Auditor notes deposit was made prior to audit issuance. No further action required. Views of Responsible officials See corrective action plan.
Show full finding ▾Hide full finding ▴Program CFDA #14-181 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Finding No. 2020-001 ? Replacement Reserve Funding Information on the Universe Population Size 12 monthly payments Sample Size Information 12 monthly payments Identification of Repeat Finding Reference Number N/A Criteria The regulatory agreement requires monthly payments to fund the replacement reserve. Statement of Condition One monthly payment was not made to the replacement reserve during the year. Cause The cause of the missing payment was due to management oversight. Effect or Potential Effect The replacement reserve fund is underfunded by a total of $458. Auditor Non-Compliance Code N- Reserve for Replacements Deposits Questioned Costs There were no known questioned costs. Perspective The finding represents an isolated instance of management oversight. Repeat finding No Recommendations Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no future occurrences. Auditor notes deposit was made prior to audit issuance. No further action required. Views of Responsible officials See corrective action plan.
AUDITEE'S CORRECTIVE ACTION PLAN Name and Number of Project Mt. Washington Homes, Inc. FHA Project Number 052-HD0ll Auditor/Audit Firm PKF O'Connor Davies LLP Audit Period June 30, 2020 Finding 2020-001 A. Comments on Finding and Recommendations Auditee agrees that one monthly payment was not made to the replacement reserve for the fiscal year ended June 30, 2020. B. Actions Taken or Planned Auditee has made an additional deposit of $458.00 on March 12, 2021 in order to fully fund the reserve for replacements, and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required. C. Status of Corrective Action on Prior Findings No prior findings. Kevin Greoski, CFO People Encouraging People
FAC accepted this audit on November 12, 2019 — management decision was due May 12, 2020.
FAC accepted this audit on November 14, 2018 — management decision was due May 14, 2019.
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
FAC accepted this audit on December 6, 2016 — management decision was due June 6, 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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