EIN: 550862771
UEI: Z8ZPANDBDMZ5
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 8, 2025. 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 8, 2025 (324 days ago).
What is a management decision? →2024 – 001 Replacement Reserve – Unauthorized Withdrawal ALN Numbers Name of Federal Program: 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Identification as a Repeat Finding: This finding is not a repeat finding from 2023 Finding: The Organization did not receive approval from HUD for disbursements made from the Replacement Reserve account. Criteria: As required by HUD program requirements, withdrawals from the replacement reserve account much be authorized prior to disbursement. Condition and context: During 2024, a $12,027 withdrawal was made from the replacement reserve account to pay for insurance coverage for Northwest Estates 811. Management did not obtain documentation HUD approval of the request to withdraw these funds nor did it retain an invoice to support the cost of coverage. Cause: Management did not have adequate internal controls and procedures in place to ensure proper approval of funds prior to disbursement. Sample size and population: Sampling was not applicable to this finding. Effect: As a result of the unauthorized withdrawal, the Organization did not comply with applicable HUD requirements to obtain HUD approval prior to withdrawing funds from the replacement reserve. Recommendation: We recommend management implement policies and procedures to monitor transactions and prevent unauthorized withdrawals from reserve accounts. Questioned Costs: $12,027 Management Response and Corrective Action Plan: See corrective action plan on page 49. Contact Person: Tom Anderson
Show full finding ▾Hide full finding ▴2024 – 001 Replacement Reserve – Unauthorized Withdrawal ALN Numbers Name of Federal Program: 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Identification as a Repeat Finding: This finding is not a repeat finding from 2023 Finding: The Organization did not receive approval from HUD for disbursements made from the Replacement Reserve account. Criteria: As required by HUD program requirements, withdrawals from the replacement reserve account much be authorized prior to disbursement. Condition and context: During 2024, a $12,027 withdrawal was made from the replacement reserve account to pay for insurance coverage for Northwest Estates 811. Management did not obtain documentation HUD approval of the request to withdraw these funds nor did it retain an invoice to support the cost of coverage. Cause: Management did not have adequate internal controls and procedures in place to ensure proper approval of funds prior to disbursement. Sample size and population: Sampling was not applicable to this finding. Effect: As a result of the unauthorized withdrawal, the Organization did not comply with applicable HUD requirements to obtain HUD approval prior to withdrawing funds from the replacement reserve. Recommendation: We recommend management implement policies and procedures to monitor transactions and prevent unauthorized withdrawals from reserve accounts. Questioned Costs: $12,027 Management Response and Corrective Action Plan: See corrective action plan on page 49. Contact Person: Tom Anderson
Agent will be diligent in practicing procedures already in place. The agent will obtain HUD approval of any replace from HUD controlled reserves prior to releasing funds.
2024 – 002 Unauthorized Loan of Project Funds ALN Numbers Name of Federal Program: 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Identification as a Repeat Finding: This finding is not a repeat finding from 2023 Finding: Funds were improperly disbursed. Criteria: HUD program requirements prohibit using project funds to make operating advances or loans to other entities without the approval of HUD. Condition and context: During 2024, the property manager processed a check payment which paid for a service provided to a related party property from the account of Northwest Estates 811. This error was not detected or corrected by year end. Cause: Property manager made an error in coding one payment made during the year, and the error was not detected or corrected by year end. Sample size and population: Population is the number of check disbursements during the year, totaling 179. Sample size selected was 40 check disbursements. Effect: As a result of this error, an unauthorized advance was made to a separate entity, against the applicable HUD program requirements. This advance has been recorded as receivable on the December 31, 2024 financial statements as accounts receivable from related party. Recommendation: We recommend the Partnership implement policies and procedures to monitor the coding of transactions and prevent unauthorized advances. Questioned Costs: $3,368 Management Response and Corrective Action Plan: See corrective action plan on page 49. Contact Person: Tom Anderson
Show full finding ▾Hide full finding ▴2024 – 002 Unauthorized Loan of Project Funds ALN Numbers Name of Federal Program: 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Identification as a Repeat Finding: This finding is not a repeat finding from 2023 Finding: Funds were improperly disbursed. Criteria: HUD program requirements prohibit using project funds to make operating advances or loans to other entities without the approval of HUD. Condition and context: During 2024, the property manager processed a check payment which paid for a service provided to a related party property from the account of Northwest Estates 811. This error was not detected or corrected by year end. Cause: Property manager made an error in coding one payment made during the year, and the error was not detected or corrected by year end. Sample size and population: Population is the number of check disbursements during the year, totaling 179. Sample size selected was 40 check disbursements. Effect: As a result of this error, an unauthorized advance was made to a separate entity, against the applicable HUD program requirements. This advance has been recorded as receivable on the December 31, 2024 financial statements as accounts receivable from related party. Recommendation: We recommend the Partnership implement policies and procedures to monitor the coding of transactions and prevent unauthorized advances. Questioned Costs: $3,368 Management Response and Corrective Action Plan: See corrective action plan on page 49. Contact Person: Tom Anderson
Agent will be diligent in practicing procedures already in place. The agent will obtain HUD approval of any replace from HUD controlled reserves prior to releasing funds.
FAC accepted this audit on April 27, 2023 — management decision was due October 27, 2023.
2022 ? 001 Required Reserve Deposits CFDA Numbers Name of Federal Program 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Finding: The Organization did not deposit the residual receipts amount due for the year ending December 31, 2021 within 60 days. Repeat Finding: Not a repeat finding from 2021 Criteria: The Organization is required to deposit residual receipts within 60 days after year-end in a separate, interest bearing account. The funds can be used for the operating needs of the property, including debt service, with the prior written approval of HUD. Condition, context and cause: The Surplus Cash computation prepared as of December 31, 2021 determined there was $4,314 of Surplus Cash and a deposit of this amount was due to the Residual Receipts account within 60 days. A partial deposit of $27 was made to the Residual Receipts account in April 2022. Sample size and population: Sampling was not applicable to this finding. Effect: The Organization did not comply with the Residual Receipts deposit requirements. Recommendation: We recommend the Organization fund the residual receipts accounts as required. Questioned Costs: N/A Management Response and Corrective Action Plan: We understand the auditors? finding and will monitor residual receipts deposits so they are made within 60 days of year end as required. Contact Person: Tom Anderson
Show full finding ▾Hide full finding ▴2022 ? 001 Required Reserve Deposits CFDA Numbers Name of Federal Program 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Finding: The Organization did not deposit the residual receipts amount due for the year ending December 31, 2021 within 60 days. Repeat Finding: Not a repeat finding from 2021 Criteria: The Organization is required to deposit residual receipts within 60 days after year-end in a separate, interest bearing account. The funds can be used for the operating needs of the property, including debt service, with the prior written approval of HUD. Condition, context and cause: The Surplus Cash computation prepared as of December 31, 2021 determined there was $4,314 of Surplus Cash and a deposit of this amount was due to the Residual Receipts account within 60 days. A partial deposit of $27 was made to the Residual Receipts account in April 2022. Sample size and population: Sampling was not applicable to this finding. Effect: The Organization did not comply with the Residual Receipts deposit requirements. Recommendation: We recommend the Organization fund the residual receipts accounts as required. Questioned Costs: N/A Management Response and Corrective Action Plan: We understand the auditors? finding and will monitor residual receipts deposits so they are made within 60 days of year end as required. Contact Person: Tom Anderson
The following is management's response and corrective action plan for the audit findings identified in the audit reporting package for the year ending December 31, 2022. 2022-001 - Required Reserve Deposits We agree with the finding - the deposit to residual receipts for December 31, 2022 was not made by the HUD required due date of being made within 60 days after year-end. We understand the auditor's findings and have taken steps to correct the issues identified. The deposit was not made within the required timeframe, a partial payment was made in April 2022.
FAC accepted this audit on May 15, 2022 — management decision was due November 15, 2022.
2021 ? 001 Required Reserve Deposits CFDA Numbers Name of Federal Program 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Finding: The Organization did not deposit the residual receipts amount due for the year ending December 31, 2020 within 60 days. Repeat Finding: Yes ? Elements of this finding were repeat of 2020-001 Criteria: The Organization is required to deposit residual receipts within 60 days after year-end in a separate, interest bearing account. The funds can be used for the operating needs of the property, including debt service, with the prior written approval of HUD. Condition, context and cause: The Surplus Cash computation prepared as of December 31, 2020 determined there was $27 of Surplus Cash and a deposit of this amount was due to the Residual Receipts account within 60 days. No deposits were made to the residual receipts account during 2021. During the course of the current year audit, the Organization made the required deposit on April 13, 2022 Sample size and population: Sampling was not applicable to this finding. Effect: The Organization did not comply with the Residual Receipts deposit requirements. Recommendation: We recommend the Organization fund the residual receipts accounts as required. Questioned Costs: N/A Management Response and Corrective Action Plan: We understand the auditors? finding and will monitor residual receipts deposits so they are made within 60 days of year end as required. Contact Person: Tom Anderson
Show full finding ▾Hide full finding ▴2021 ? 001 Required Reserve Deposits CFDA Numbers Name of Federal Program 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Finding: The Organization did not deposit the residual receipts amount due for the year ending December 31, 2020 within 60 days. Repeat Finding: Yes ? Elements of this finding were repeat of 2020-001 Criteria: The Organization is required to deposit residual receipts within 60 days after year-end in a separate, interest bearing account. The funds can be used for the operating needs of the property, including debt service, with the prior written approval of HUD. Condition, context and cause: The Surplus Cash computation prepared as of December 31, 2020 determined there was $27 of Surplus Cash and a deposit of this amount was due to the Residual Receipts account within 60 days. No deposits were made to the residual receipts account during 2021. During the course of the current year audit, the Organization made the required deposit on April 13, 2022 Sample size and population: Sampling was not applicable to this finding. Effect: The Organization did not comply with the Residual Receipts deposit requirements. Recommendation: We recommend the Organization fund the residual receipts accounts as required. Questioned Costs: N/A Management Response and Corrective Action Plan: We understand the auditors? finding and will monitor residual receipts deposits so they are made within 60 days of year end as required. Contact Person: Tom Anderson
The following is management's response and corrective action plan for the audit findings identified in the audit reporting package for the year ending December 31, 2021. 2021-001 - Required Reserve Deposits We agree with the finding - the deposit to residual receipts for December 31, 2020 was not made by the HUD required due date of being made within 60 days after year-end. We understand the auditor's findings and have taken steps to correct the issues identified. The deposit was not made within the required timeframe, but it was made on April 13, 2022 and we consider the matter resolved.
2020-001
FAC accepted this audit on July 26, 2021 — management decision was due January 26, 2022.
2020 ? 001 Required Reserve Deposits CFDA Numbers Name of Federal Program 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Finding: The Organization did not deposit the residual receipts amount due for the year ending December 31, 2019 within 60 days. In addition, the Organization erroneously deposited one month?s contribution for the replacement reserve to the residual receipts reserve bank account and did not correct the error. Repeat Finding: No Criteria: The Organization is required to deposit residual receipts within 60 days after year-end in a separate, interest bearing account. The funds can be used for the operating needs of the property, including debt service, with the prior written approval of HUD. The Organization is also required to make 12 monthly deposits of $1,200 to the replacement reserve each year. Condition, context and cause: The Surplus Cash computation prepared as of December 31, 2019 determined there was $1,888 of Surplus Cash and a deposit of this amount was due to the Residual Receipts account within 60 days. A $1,200 deposit was made to the residual receipts bank account in January 2020, and no deposit was made to the replacement reserve bank account that month. A $1,888 deposit was made to the residual receipts account in May 2020. The minimum required deposit to the residual receipts reserve bank account was not made within the required timeframe. In addition, only 11 months of deposits were made to the replacement reserve bank account in 2020. This error resulted in the residual receipts account being over-funded by $1,200 at December 31, 2020 and correspondingly, the replacement reserve is under-funded by $1,200 at December 31, 2020. Sample size and population: The sample size and population consist of the two deposits to residual receipts in 2020. Effect: The Organization did not comply with the Residual Receipts or Replacement Reserve deposit requirements. Recommendation: We recommend the Organization fund the residual receipts and replacement reserve accounts as required. Questioned Costs: $ 3,088 Management Response and Corrective Action Plan: We understand the auditors? finding and will monitor residual receipts deposits so they are made within 60 days of year end as required and we will review deposits to ensure that they are deposited to the correct bank account. Contact Person: Tom Anderson
Show full finding ▾Hide full finding ▴2020 ? 001 Required Reserve Deposits CFDA Numbers Name of Federal Program 14.181 HUD - Section 811, Supportive Housing for Disabled Persons Finding: The Organization did not deposit the residual receipts amount due for the year ending December 31, 2019 within 60 days. In addition, the Organization erroneously deposited one month?s contribution for the replacement reserve to the residual receipts reserve bank account and did not correct the error. Repeat Finding: No Criteria: The Organization is required to deposit residual receipts within 60 days after year-end in a separate, interest bearing account. The funds can be used for the operating needs of the property, including debt service, with the prior written approval of HUD. The Organization is also required to make 12 monthly deposits of $1,200 to the replacement reserve each year. Condition, context and cause: The Surplus Cash computation prepared as of December 31, 2019 determined there was $1,888 of Surplus Cash and a deposit of this amount was due to the Residual Receipts account within 60 days. A $1,200 deposit was made to the residual receipts bank account in January 2020, and no deposit was made to the replacement reserve bank account that month. A $1,888 deposit was made to the residual receipts account in May 2020. The minimum required deposit to the residual receipts reserve bank account was not made within the required timeframe. In addition, only 11 months of deposits were made to the replacement reserve bank account in 2020. This error resulted in the residual receipts account being over-funded by $1,200 at December 31, 2020 and correspondingly, the replacement reserve is under-funded by $1,200 at December 31, 2020. Sample size and population: The sample size and population consist of the two deposits to residual receipts in 2020. Effect: The Organization did not comply with the Residual Receipts or Replacement Reserve deposit requirements. Recommendation: We recommend the Organization fund the residual receipts and replacement reserve accounts as required. Questioned Costs: $ 3,088 Management Response and Corrective Action Plan: We understand the auditors? finding and will monitor residual receipts deposits so they are made within 60 days of year end as required and we will review deposits to ensure that they are deposited to the correct bank account. Contact Person: Tom Anderson
The following is management's response and corrective action plan for the audit findings identified in the audit reporting package for the year ending December 31, 2020. 2020-001 - Required Reserve Deposits We agree with the finding - the deposit to residual receipts was not made by the HUD required due date and the deposit to the replacement reserve account was inadvertently deposited into the residual receipts account and was not corrected by year end. We understand the auditor's findings and have taken steps to correct the issues identified. We will correct the deposit made in error and transfer the funds from the residual receipts account to the replacement reserve.
FAC accepted this audit on April 10, 2019 — management decision was due October 10, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 22, 2018 — management decision was due October 22, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on May 21, 2017 — management decision was due November 21, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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