EIN: 541983838
UEI: HEKWFZNEEL93
Single Audit filed under EINs: 135381590, 541479059
200765968, 201157186, 201157260, 202383951, 204225961, 261807652, 264408293, 270339981, 275198498, 320698801, 383674789, 454732978, 454733064, 541791251, 541842960, 541860225, 541864802, 541886910, 541904250, 542060052, 800747272, 800762090, 811084653, 832189375, 832287158, 852992168, 853162928, 863819884, 872879382, 992437558 · unlinked EINs have no separate FAC filing
Audited by: BDO USA, P.C.
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 March 12, 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 September 12, 2026 (14 days from today).
What is a management decision? →During the year ended December 31, 2025 the property had unauthorized withdrawals as a result of malicious and successful access from its Reserve for Replacement account totaling $100,000. Cause: Controls were not effectively implemented to ensure Reserve for Replacement disbursements are not withdrawn without proper approval. Effect: $100,000 of withdrawal out of the replacement reserve during the year are still considered unauthorized distributions in accordance with HUD. Questioned Costs: $100,000 Repeat Finding: No Recommendation: We recommend management to ensure all withdrawals out of the replacement reserve have controls in place for proper approval from outside parties.
Show full finding ▾Hide full finding ▴Finding 2025-001 — Unauthorized Reserve for Replacement withdrawals (HUD Handbook noncompliance) Project: Richmond Urban Senior Housing - HUD Project No. 051-EE073 Criteria: The HUD Handbook requires that withdrawals from the project’s Reserve for Replacement account be made only when HUD has approved the release of the funds. Condition: During the year ended December 31, 2025 the property had unauthorized withdrawals as a result of malicious and successful access from its Reserve for Replacement account totaling $100,000. Cause: Controls were not effectively implemented to ensure Reserve for Replacement disbursements are not withdrawn without proper approval. Effect: $100,000 of withdrawal out of the replacement reserve during the year are still considered unauthorized distributions in accordance with HUD. Questioned Costs: $100,000 Repeat Finding: No Recommendation: We recommend management to ensure all withdrawals out of the replacement reserve have controls in place for proper approval from outside parties.
Controls around fishing attacks have been implemented to ensure no inappropriate withdrawls are made from the reserve accounts.
FAC accepted this audit on March 10, 2025 — management decision was due September 10, 2025.
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
FAC accepted this audit on April 16, 2021 — management decision was due October 16, 2021.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on November 3, 2019 — management decision was due May 3, 2020.
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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