EIN: 561905667
UEI: TNLJVKEV4FX7
Audited by: Apple, Koceja & Associates, PA
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 27, 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 December 27, 2025 (245 days ago).
What is a management decision? →The Project’s vacancy expense was 51% of rental revenue for the year ended September 30, 2024. Cause: Four of the Project’s ten units were vacant the entire year, and three others were vacant several months during the year. Effect: Decreased revenue may result in excessive future usage of replacement reserve funds. Decreased revenue may also negatively impact the Project’s ability to fund future Project operations. Recommendation: The Project should continue its efforts to obtain tenants and decrease vacancies. Views of Responsible Officials: We agree with the finding. The Project will continue its attempts to decrease vacancies.
Show full finding ▾Hide full finding ▴Supportive Housing for Persons with Disabilities (Section 811), Assistance Listing Number 14.181 Criteria: The Project’s occupancy rate should be adequate to maintain Project operations. Statement of Condition: The Project’s vacancy expense was 51% of rental revenue for the year ended September 30, 2024. Cause: Four of the Project’s ten units were vacant the entire year, and three others were vacant several months during the year. Effect: Decreased revenue may result in excessive future usage of replacement reserve funds. Decreased revenue may also negatively impact the Project’s ability to fund future Project operations. Recommendation: The Project should continue its efforts to obtain tenants and decrease vacancies. Views of Responsible Officials: We agree with the finding. The Project will continue its attempts to decrease vacancies.
Corrective Action Plan: The Project is doing all that is within its control to get the vacant units rented. Auditee Contact:Lisa Poteat (The Arc of North Carolina, Inc.), Management Agent
2023-001
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
The Project’s vacancy expense was 47% of rental revenue for the year ended September 30, 2023. Cause: Of The Project’s ten units, three were vacant the entire year, and three others were vacant several months during the year. Effect: Decreased revenue may result in excessive future usage of replacement reserve funds. Decreased revenue may also negatively impact the Project’s ability to fund future Project operations. Recommendation: The Project should continue its efforts to obtain tenants and decrease vacancies. Views of Responsible Officials: We agree with the finding. The Project will continue its attempts to decrease vacancies.
Show full finding ▾Hide full finding ▴Supportive Housing for Persons with Disabilities (Section 811), Assistance Listing Number 14.181 Criteria: The Project’s occupancy rate should be adequate to maintain Project operations. Statement of Condition: The Project’s vacancy expense was 47% of rental revenue for the year ended September 30, 2023. Cause: Of The Project’s ten units, three were vacant the entire year, and three others were vacant several months during the year. Effect: Decreased revenue may result in excessive future usage of replacement reserve funds. Decreased revenue may also negatively impact the Project’s ability to fund future Project operations. Recommendation: The Project should continue its efforts to obtain tenants and decrease vacancies. Views of Responsible Officials: We agree with the finding. The Project will continue its attempts to decrease vacancies.
Corrective Action Plan: The Project is doing all that is within its control to get the vacant units rented. Auditee Contact: John Nash (The Arc of North Carolina, Inc.), Management Agent
FAC accepted this audit on May 7, 2023 — management decision was due November 7, 2023.
FAC accepted this audit on April 27, 2022 — management decision was due October 27, 2022.
FAC accepted this audit on March 24, 2021 — management decision was due September 24, 2021.
FAC accepted this audit on March 22, 2020 — management decision was due September 22, 2020.
FAC accepted this audit on January 22, 2019 — management decision was due July 22, 2019.
FAC accepted this audit on February 8, 2018 — management decision was due August 8, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 7, 2017 — management decision was due August 7, 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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
