EIN: 541738151
UEI: JZFEK14HE3F3
Audited by: Forvis Mazars, 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 14, 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 14, 2026 (43 days from today).
What is a management decision? →The Organization failed to retain the rejection letter in the prospect’s file. Effect: The Organization is noncompliant with the requirements of the Section 202 Supportive Housing for the Elderly program. Cause: The Organization did not have sufficient control over the waiting list maintenance process. Repeat finding: This is not a repeat finding. Context: During the testing of tenant waiting list, it was noted that a rejection letter was not maintained for a prospect removed from the waiting list during 2025. Recommendation: We recommend management should follow the waiting list procedures outlined in its tenant selection plan and ensure that applicants are only removed from the waiting list for valid reasons, and proper documentation is maintained for all status changes to the waiting list throughout the year, including denial notices provided to applicants that have been denied. Management response: Management agrees with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2025-001 Criteria: The Organization is required to maintain documentation supporting the activity presented on the tenant waiting list. Condition: The Organization failed to retain the rejection letter in the prospect’s file. Effect: The Organization is noncompliant with the requirements of the Section 202 Supportive Housing for the Elderly program. Cause: The Organization did not have sufficient control over the waiting list maintenance process. Repeat finding: This is not a repeat finding. Context: During the testing of tenant waiting list, it was noted that a rejection letter was not maintained for a prospect removed from the waiting list during 2025. Recommendation: We recommend management should follow the waiting list procedures outlined in its tenant selection plan and ensure that applicants are only removed from the waiting list for valid reasons, and proper documentation is maintained for all status changes to the waiting list throughout the year, including denial notices provided to applicants that have been denied. Management response: Management agrees with this finding. See Corrective Action Plan.
Management will review and amend waiting list procedures to ensure continued compliance with Section 202 requirments and that all waiting list additions, removals, or status changes are documented.
FAC accepted this audit on April 28, 2025 — management decision was due October 28, 2025.
The Organization failed to deposit surplus cash for the fiscal year ended December 31, 2023 within 90 days of year-end. Effect: The Organization is noncompliant with the requirements of the Section 202 Supportive Housing for the Elderly program. Cause: The Organization used the surplus cash calculation included in the audited financial statements to determine the amount that needed to be deposited into the residual receipts account. The financial statements were issued 90 days after the fiscal year ended December 31, 2023. Repeat finding: This is not a repeat finding. Context: The deposit deadline for the fiscal year ended December 31, 2023 was March 30, 2024. The deposit was made on April 3, 2024. Recommendation: We recommend completing a surplus cash calculation as part of the year-end financial statement close process so that there is time to make the required surplus cash deposit within 90 days of fiscal year-end. Management response: Management agrees with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2024-001 Criteria: The Organization is obligated to deposit any surplus cash available at year-end into the residual receipts account within 90 days of the fiscal year-end (March 30th). Condition: The Organization failed to deposit surplus cash for the fiscal year ended December 31, 2023 within 90 days of year-end. Effect: The Organization is noncompliant with the requirements of the Section 202 Supportive Housing for the Elderly program. Cause: The Organization used the surplus cash calculation included in the audited financial statements to determine the amount that needed to be deposited into the residual receipts account. The financial statements were issued 90 days after the fiscal year ended December 31, 2023. Repeat finding: This is not a repeat finding. Context: The deposit deadline for the fiscal year ended December 31, 2023 was March 30, 2024. The deposit was made on April 3, 2024. Recommendation: We recommend completing a surplus cash calculation as part of the year-end financial statement close process so that there is time to make the required surplus cash deposit within 90 days of fiscal year-end. Management response: Management agrees with this finding. See Corrective Action Plan.
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 90 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
FAC accepted this audit on April 19, 2024 — management decision was due October 19, 2024.
FAC accepted this audit on April 26, 2023 — management decision was due October 26, 2023.
The Organization failed to deposit surplus cash for the fiscal year ended December 31, 2021 within 60 days of year-end. Effect: The Organization is noncompliant with the requirements of the Section 202 Supportive Housing for the Elderly program. Cause: The Organization used the surplus cash calculation included in the audited financial statements to determine the amount that needed to be deposited into the residual receipts account. The financial statements were issued 90 days after the fiscal year ended December 31, 2021. Repeat finding: This is not a repeat finding. Context: The deposit deadline for the fiscal year ended December 31, 2021 was March 2, 2022. The deposit was made on December 22, 2022. Recommendation: We recommend completing a surplus cash calculation as part of the year-end financial statement close process so that there is time to make the required surplus cash deposit within 60 days of fiscal year-end. Management response: Management agrees with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Criteria: The Organization is obligated to deposit any surplus cash available at yearend into the residual receipts account within 60 days of the fiscal year-end (March 2nd). Condition: The Organization failed to deposit surplus cash for the fiscal year ended December 31, 2021 within 60 days of year-end. Effect: The Organization is noncompliant with the requirements of the Section 202 Supportive Housing for the Elderly program. Cause: The Organization used the surplus cash calculation included in the audited financial statements to determine the amount that needed to be deposited into the residual receipts account. The financial statements were issued 90 days after the fiscal year ended December 31, 2021. Repeat finding: This is not a repeat finding. Context: The deposit deadline for the fiscal year ended December 31, 2021 was March 2, 2022. The deposit was made on December 22, 2022. Recommendation: We recommend completing a surplus cash calculation as part of the year-end financial statement close process so that there is time to make the required surplus cash deposit within 60 days of fiscal year-end. Management response: Management agrees with this finding. See Corrective Action Plan.
Name of Contact Person: Samuel A. Jones, President, Amurcon Realty Co., Managing Agent Corrective Action: Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit. Proposed Completion Date: June 30, 2023
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
FAC accepted this audit on May 2, 2021 — management decision was due November 2, 2021.
FAC accepted this audit on April 19, 2020 — management decision was due October 19, 2020.
FAC accepted this audit on June 10, 2019 — management decision was due December 10, 2019.
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
FAC accepted this audit on March 9, 2017 — management decision was due September 9, 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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