EIN: 530132493
UEI: LJSQY8NJJNS5
Audited by: CliftonLarsonAllen 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 August 28, 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 February 28, 2026 (186 days ago).
What is a management decision? →FAC accepted this audit on August 9, 2024 — management decision was due February 9, 2025.
The Foundation was not able to produce audit evidence of the review and approval of its financial and quarterly performance reports. Two out of two financial reports and three out of three quarterly performance reports did not have adequate evidence to show the reports were reviewed and approved. Questioned costs: None. Cause: The Foundation does not have policies and procedures in place to ensure formal documentation of review and approval of the financial and quarterly performance reports. Effect: The lack of effective internal controls over reporting compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that the Foundation update its policies and procedures to ensure formal documented review and approval over financial and performance reports. Procedures must include documentation and proper sign offs from preparer and reviewer of the reports. Views of Responsible Officials of the Auditee: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: Neighborhood Reinvestment Corporation (Pass-Through Grantor) Federal program title: Housing Stability Counseling Program Assistance Listing Number: 99.U19 Award Period: September 8, 2021 – April 30, 2024 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: Uniform Grant Guidance requires compliance with the provisions of internal controls. 2 CFR Part 200.303 states that recipients of federal funds are required to establish and maintain effective internal control over the federal awards to provide reasonable assurance that the recipient of federal funds is in compliance with federal statutes, regulations and the terms and conditions of the federal award. The Foundation should have internal controls designed and effectively operating to ensure compliance with those provisions. Condition: The Foundation was not able to produce audit evidence of the review and approval of its financial and quarterly performance reports. Two out of two financial reports and three out of three quarterly performance reports did not have adequate evidence to show the reports were reviewed and approved. Questioned costs: None. Cause: The Foundation does not have policies and procedures in place to ensure formal documentation of review and approval of the financial and quarterly performance reports. Effect: The lack of effective internal controls over reporting compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that the Foundation update its policies and procedures to ensure formal documented review and approval over financial and performance reports. Procedures must include documentation and proper sign offs from preparer and reviewer of the reports. Views of Responsible Officials of the Auditee: There is no disagreement with the audit finding.
Reporting Recommendation: We recommend that the Foundation update its policies and procedures to ensure formal documented review and approval over financial and performance reports. Procedures must include documentation and proper sign offs from preparer and reviewer of the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procedures updated to reflect a formal sign off for all electronically submitted reports to prove proper reviews were completed. A sign off email will be included in the files going forward. Name of the contact person responsible for corrective action: Ellen Goury Planned completion date for corrective action plan: 6/30/2024
FAC accepted this audit on August 8, 2023 — management decision was due February 8, 2024.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on May 9, 2021 — management decision was due November 9, 2021.
FAC accepted this audit on July 19, 2020 — management decision was due January 19, 2021.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on August 31, 2017 — management decision was due March 3, 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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