EIN: 531754364
UEI: X3KYXVD9ZHK5
Audited by: Rogers & Company PLLC
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 (72 days ago).
What is a management decision? →FAC accepted this audit on October 30, 2024 — management decision was due April 30, 2025.
FAC accepted this audit on May 20, 2024 — management decision was due November 20, 2024.
The required $400 monthly deposit to the replacement reserve account was not transferred monthly from January 2022 through August 2022. Questioned costs: None identified. Context and effect: The Entity is required to make a monthly deposit to the replacement reserve account. Cause: The previous accountant who handled these deposits left CLA in Dec 2021. CLA hired a replacement who has been transitioning into the accounting role and responsibilities. Identification as Repeat Finding, if Applicable: This is a repeat finding. Recommendation: The Entity should enhance internal controls to ensure that it follows all regulatory agreement requirements. Responsible Official: Board of Directors, Executive Director Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴AL number: 14.181 Supportive Housing for Persons with Disabilities Finding reference number: 2023-02 - Special Test and Provisions - Replacement Reserve Type of Finding: Reserve for Replacements Deposits Finding Resolution status: See corrective action plan. Criteria: As required by HUD an amount is to be deposited monthly in the reserve fund (Regulatory Agreement, item 5 (a)). The current HUD-9250 requires that the entity make monthly payments of $400 into a reserve fund for replacements held in a separate, federally insured account. Condition: The required $400 monthly deposit to the replacement reserve account was not transferred monthly from January 2022 through August 2022. Questioned costs: None identified. Context and effect: The Entity is required to make a monthly deposit to the replacement reserve account. Cause: The previous accountant who handled these deposits left CLA in Dec 2021. CLA hired a replacement who has been transitioning into the accounting role and responsibilities. Identification as Repeat Finding, if Applicable: This is a repeat finding. Recommendation: The Entity should enhance internal controls to ensure that it follows all regulatory agreement requirements. Responsible Official: Board of Directors, Executive Director Views of Responsible Officials: See corrective action plan.
2023-02 Special Test and Provisions - Replacement Reserve Federal agency: US Department of Housing and Urban Development AL number: 14.181, Supportive Housing for Persons with Disabilities Federal Award year: July 1, 2022, through June 30, 2023 Condition: The required $400 monthly deposit to the replacement reserve account was not transferred monthly from January 2022 through August 2022. A catch-up transfer occurred in September 2022 to rectify the deficiency. Responsible persons: Susan Keenan, Executive Director and Monica Duggal, Project Manager Actions Taken: Corrective action has been taken, a catch-up transfer occurred on September 19, 2022, to rectify the deficiency and the Entity is up to date on its monthly deposits.
2022-002
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