EIN: 541534824
UEI: CLTJXL59K574
Audited by: Brown Edwards & Company, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 7, 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 7, 2026 (39 days from today).
What is a management decision? →The Data Collection Form was submitted more than 30 calendar days after the report issuance. The Data Collection Form must be submitted no later than the earlier of 9 months after year end or 30 calendar days after the date of the report issuance. The auditee did not submit the data collection form until April 30, 2025, which was 5 days past the deadline. The Data Collection Form was not submitted timely. We recommend the Data Collection Form be submitted less than 30 days after report issuance.
Show full finding ▾Hide full finding ▴The Data Collection Form was submitted more than 30 calendar days after the report issuance. The Data Collection Form must be submitted no later than the earlier of 9 months after year end or 30 calendar days after the date of the report issuance. The auditee did not submit the data collection form until April 30, 2025, which was 5 days past the deadline. The Data Collection Form was not submitted timely. We recommend the Data Collection Form be submitted less than 30 days after report issuance.
Management has implemented checklists to ensure that the data collection form is submitted timely in the future.
FAC accepted this audit on April 30, 2025 — management decision was due October 30, 2025.
FAC accepted this audit on April 27, 2024 — management decision was due October 27, 2024.
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
FAC accepted this audit on April 8, 2021 — management decision was due October 8, 2021.
Conditions and Criteria: Security deposit refunds are required to be paid to the tenant within 30 days of the tenant move-out date. For one item tested, we noted that the security deposit for a tenant was returned 66 days after the move-out date. Effect: The property didn?t return the security deposit in a timely manner after the move-out date. Cause: This occurred due to management oversight at the property level. Auditors Recommendation: We recommend that all security deposit be made returned within 30 days of move-out date.
Show full finding ▾Hide full finding ▴Conditions and Criteria: Security deposit refunds are required to be paid to the tenant within 30 days of the tenant move-out date. For one item tested, we noted that the security deposit for a tenant was returned 66 days after the move-out date. Effect: The property didn?t return the security deposit in a timely manner after the move-out date. Cause: This occurred due to management oversight at the property level. Auditors Recommendation: We recommend that all security deposit be made returned within 30 days of move-out date.
Mennowood Communities, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2020. The finding from the December 31, 2020, schedule of findings and questions costs is discussed below. Identifying Number: Section 223(f), HUD Insured Mortgage - CFDA 14.155 (Special Tests and Provisions) Finding: 2020-001 In conjunction with our audit in accordance with the requirements established by the U.S. Department of Housing and Urban Development, tenant security reserve are required to be returned within 30 days of the tenant?s move-out date. However, in performing procedures to ascertain the accuracy of the return of security deposits, we noted the security deposit returned to one tenant was deposited 66 days after move-out. We recommend that security deposits be returned within 30 days of the tenant?s move-out date.
FAC accepted this audit on May 6, 2020 — management decision was due November 6, 2020.
Conditions and Criteria: Required deposits to the residual receipts reserve are required to be deposited within 60 days of year end. The required deposit as of December 31, 2018 was deposited on March 29, 2019. Effect: The required deposit was not made within 60 days of year end. Cause: Management did not receive corroboration of the final year end surplus cash contribution from the auditors until after the 60 day deadline. Management deposited the surplus cash funds to residual receipts as soon as the final figures were available. Management?s Response: Management agrees with this recommendation. Auditors Recommendation: We recommend that all residual receipt deposits be made within 60 days of year end.
Show full finding ▾Hide full finding ▴Conditions and Criteria: Required deposits to the residual receipts reserve are required to be deposited within 60 days of year end. The required deposit as of December 31, 2018 was deposited on March 29, 2019. Effect: The required deposit was not made within 60 days of year end. Cause: Management did not receive corroboration of the final year end surplus cash contribution from the auditors until after the 60 day deadline. Management deposited the surplus cash funds to residual receipts as soon as the final figures were available. Management?s Response: Management agrees with this recommendation. Auditors Recommendation: We recommend that all residual receipt deposits be made within 60 days of year end.
Mennowood Communities, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. The finding from the December 31, 2019 schedule of findings and questions costs is discussed below. Identifying Number: Section 223(a)(7), HUD Insured Mortgage ? CFDA 14.129 (Special Tests and Provisions) Finding: 2019-001 In conjunction with our audit in accordance with the requirements established by the U.S. Department of Housing and Urban Development, required deposits to the residual receipts reserve are required to be deposited within 60 days of year end. However, in performing procedures to ascertain the timing of the deposit, we noted the required deposit as of December 31, 2018 was deposited on March 29, 2019. While the deposit was made, we do however, recommend that the deposit be made within 60 days of year end. Corrective Action Taken or Planned: Management has implemented steps to ensure that future deposits are made within the 60 day requirement.
FAC accepted this audit on April 7, 2019 — management decision was due October 7, 2019.
FAC accepted this audit on March 20, 2018 — management decision was due September 20, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 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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