EIN: 550814215
UEI: RMMMXJ5V7K67
Audited by: CBIZ CPAs 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 30, 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 30, 2026 (30 days from today).
What is a management decision? →FAC accepted this audit on May 29, 2025 — management decision was due November 29, 2025.
Criteria Under the Uniform Guidance Special Test requirements, the Project is required to maintain sufficient internal controls to ensure compliance with special tests. Condition During our audit procedures we noted that there are weaknesses in internal controls over replacement reserve and residual receipts accounts. There is no documentation of this accounts being reviewed by management. Cause of Condition The Project didn’t have adequate controls in place to ensure that replacement reserve and residual receipts required deposits are made in accordance with the Uniform Guidance requirements Effect If the control process is not documented, it is not possible to determine if the controls are designed and applied consistently. The inadequate documentation of the components of internal controls could result in an inability to appropriately monitor the effectiveness of the internal controls. Questioned Costs: None Identification as a Repeat Finding, if applicable – No Recommendation We recommend that management implement a process to document formal review and approvals of replacement reserve and residual receipts accounts. Management’s Response Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Show full finding ▾Hide full finding ▴Criteria Under the Uniform Guidance Special Test requirements, the Project is required to maintain sufficient internal controls to ensure compliance with special tests. Condition During our audit procedures we noted that there are weaknesses in internal controls over replacement reserve and residual receipts accounts. There is no documentation of this accounts being reviewed by management. Cause of Condition The Project didn’t have adequate controls in place to ensure that replacement reserve and residual receipts required deposits are made in accordance with the Uniform Guidance requirements Effect If the control process is not documented, it is not possible to determine if the controls are designed and applied consistently. The inadequate documentation of the components of internal controls could result in an inability to appropriately monitor the effectiveness of the internal controls. Questioned Costs: None Identification as a Repeat Finding, if applicable – No Recommendation We recommend that management implement a process to document formal review and approvals of replacement reserve and residual receipts accounts. Management’s Response Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in‐system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process. Person Responsible for Corrective Action: Chief Financial Officer
FAC accepted this audit on May 17, 2024 — management decision was due November 17, 2024.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on January 22, 2023 — management decision was due July 22, 2023.
FAC accepted this audit on July 28, 2021 — management decision was due January 28, 2022.
FAC accepted this audit on June 8, 2020 — management decision was due December 8, 2020.
Supportive Housing for the Elderly - Section 2020 Capital Advance, CFDA # 14.157
Show full finding ▾Hide full finding ▴Supportive Housing for the Elderly - Section 2020 Capital Advance, CFDA # 14.157
View of responsible official and planned corrective actions: Lee Central Enriched Housing, Inc. agrees with the finding as the prooject
FAC accepted this audit on May 1, 2019 — management decision was due November 1, 2019.
FAC accepted this audit on April 4, 2018 — management decision was due October 4, 2018.
FAC accepted this audit on May 16, 2017 — management decision was due November 16, 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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