EIN: 550730693
UEI: QB93ZTULJL75
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2021. 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 30, 2021 (1791 days ago).
What is a management decision? →1. SUMMARY OF AUDIT RESULTS (d)(1)(i) Type of Financial Statement Opinion Unmodified (d)(1)(ii) Were there any material weaknesses in internal control reported at the financial statement level (GAGAS)? No (d)(1)(ii) Were there any significant deficiencies in internal control reported at the financial statement level (GAGAS)? No (d)(1)(iii) Was there any reported material noncompliance at the financial statement level (GAGAS)? No (d)(1)(iv) Were there any material weaknesses in internal control reported for major federal programs? No (d)(1)(iv) Were there any significant deficiencies in internal control reported for major federal programs? Yes (d)(1)(v) Type of Major Programs? Compliance Opinion Unmodified (d)(1)(vi) Are there any reportable findings under 2 CFR ? 200.516(a)? No (d)(1)(vii) Major Programs (list): US Department of Housing and Urban Development: CFDA #14.181: Section 811 Capital Advance (d)(1)(viii) Dollar Threshold: Type A\B Programs Type A: > $ 750,000 Type B: all others (d)(1)(ix) Low Risk Auditee under 2 CFR ? 200.520? Yes 3. FINDINGS FOR FEDERAL AWARDS Finding Number 2020-001 CFDA Title and Number CFDA #14.181 Section 811 Capital Advance Loan Federal Award Year 2020 Federal Agency Department of Housing and Urban Development Compliance Requirement Residual Receipts Deposit Pass-Through Entity N/A Repeat Finding from Prior Audit No Noncompliance/Significant Deficiency Criteria: Special Tests and Provisions Residual Receipts Account Compliance Requirements: Any funds in the project funds account (including earned interest) at the end of the fiscal year shall be deposited in a federally insured account within 90 days following the end of the fiscal year. Withdrawals from this account may be made only for project purposes and with the approval of HUD (24 CFD section 891.400(e)). Context: The Project did not make a deposit to the Residual Receipts account within 90 days of the end of the fiscal year. Cause: The Project lacked proper internal controls to ensure the Residual Receipts deposit was completed within the required timeframe. Effect: The Project did not complete the Residual Receipts deposit of $10,345 until December 22, 2020. The deposit date is after the required due date of September 30, 2020. Recommendation: We recommend the Project establish a process of calculating surplus cash and making a timely deposit into the Residual Receipts account at the end of each fiscal year. Management?s Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴1. SUMMARY OF AUDIT RESULTS (d)(1)(i) Type of Financial Statement Opinion Unmodified (d)(1)(ii) Were there any material weaknesses in internal control reported at the financial statement level (GAGAS)? No (d)(1)(ii) Were there any significant deficiencies in internal control reported at the financial statement level (GAGAS)? No (d)(1)(iii) Was there any reported material noncompliance at the financial statement level (GAGAS)? No (d)(1)(iv) Were there any material weaknesses in internal control reported for major federal programs? No (d)(1)(iv) Were there any significant deficiencies in internal control reported for major federal programs? Yes (d)(1)(v) Type of Major Programs? Compliance Opinion Unmodified (d)(1)(vi) Are there any reportable findings under 2 CFR ? 200.516(a)? No (d)(1)(vii) Major Programs (list): US Department of Housing and Urban Development: CFDA #14.181: Section 811 Capital Advance (d)(1)(viii) Dollar Threshold: Type A\B Programs Type A: > $ 750,000 Type B: all others (d)(1)(ix) Low Risk Auditee under 2 CFR ? 200.520? Yes 3. FINDINGS FOR FEDERAL AWARDS Finding Number 2020-001 CFDA Title and Number CFDA #14.181 Section 811 Capital Advance Loan Federal Award Year 2020 Federal Agency Department of Housing and Urban Development Compliance Requirement Residual Receipts Deposit Pass-Through Entity N/A Repeat Finding from Prior Audit No Noncompliance/Significant Deficiency Criteria: Special Tests and Provisions Residual Receipts Account Compliance Requirements: Any funds in the project funds account (including earned interest) at the end of the fiscal year shall be deposited in a federally insured account within 90 days following the end of the fiscal year. Withdrawals from this account may be made only for project purposes and with the approval of HUD (24 CFD section 891.400(e)). Context: The Project did not make a deposit to the Residual Receipts account within 90 days of the end of the fiscal year. Cause: The Project lacked proper internal controls to ensure the Residual Receipts deposit was completed within the required timeframe. Effect: The Project did not complete the Residual Receipts deposit of $10,345 until December 22, 2020. The deposit date is after the required due date of September 30, 2020. Recommendation: We recommend the Project establish a process of calculating surplus cash and making a timely deposit into the Residual Receipts account at the end of each fiscal year. Management?s Response: See Corrective Action Plan.
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2020-001 The Project will establish a process of calculating surplus cash and make a timely deposit into the Residual Receipts account within 90 days of the end of the fiscal year. June 30, 2021 Sara Life, CFO
FAC accepted this audit on January 18, 2017 — management decision was due July 18, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.