EIN: 570756480
UEI: WBHRX5CBDBW9
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 10, 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 October 10, 2026 (39 days from today).
What is a management decision? →FAC accepted this audit on April 7, 2025 — management decision was due October 7, 2025.
FAC accepted this audit on April 10, 2024 — management decision was due October 10, 2024.
Assistance Listing title and number (federal award identification and year): Section 207 pursuant to Section 223(f) of the National Housing Act, Assistance Listing No. 14.134 (Project identification number 054-11075, year 2023) Auditor non-compliance code: B - Failure to make required residual receipt deposit. Finding resolution status: Resolved. Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable. Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $19,539 Statement of condition #2023-001 (Assistance Listing No. 14.134): The Corporation's required deposit into the residual receipts account per the December 31, 2022 Computation of Surplus Cash, Distributions and Residual Receipts of $19,539 was not deposited within 90 days of the fiscal year end. Criteria: Pursuant to the HUD Regulatory Agreement, surplus cash is required to be deposited into a separate residual receipts fund within 90 days after the fiscal year end. Effect: The Corporation is not in compliance with the terms of the HUD Regulatory Agreement. Cause: Management oversight. Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Completion date: November 30, 2023 Management Response: Agree. Management deposited $19,539 into the residual receipts fund on November 30, 2023. No further action is required.
Show full finding ▾Hide full finding ▴Assistance Listing title and number (federal award identification and year): Section 207 pursuant to Section 223(f) of the National Housing Act, Assistance Listing No. 14.134 (Project identification number 054-11075, year 2023) Auditor non-compliance code: B - Failure to make required residual receipt deposit. Finding resolution status: Resolved. Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable. Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $19,539 Statement of condition #2023-001 (Assistance Listing No. 14.134): The Corporation's required deposit into the residual receipts account per the December 31, 2022 Computation of Surplus Cash, Distributions and Residual Receipts of $19,539 was not deposited within 90 days of the fiscal year end. Criteria: Pursuant to the HUD Regulatory Agreement, surplus cash is required to be deposited into a separate residual receipts fund within 90 days after the fiscal year end. Effect: The Corporation is not in compliance with the terms of the HUD Regulatory Agreement. Cause: Management oversight. Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Completion date: November 30, 2023 Management Response: Agree. Management deposited $19,539 into the residual receipts fund on November 30, 2023. No further action is required.
Finding #2023-001 Comments on the Finding and Recommendation: The Corporation's required deposit into the residual receipts account per the December 31, 2022 Computation of Surplus Cash, Distributions and Residual Receipts of $19,539 was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Management Response: Agree. Management deposited $19,539 into the residual receipts fund on November 30, 2023. No further action is required.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
Assistance Listing title and number (federal award identification and year): Section 207 pursuant to Section 223(f) of the National Housing Act, Assistance Listing No. 14.134 (Project identification number 054-11075, year 2021) Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable. Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $46,580 Statement of condition #2021-001 (Assistance Listing No. 14.134): The Corporation's required deposit into the residual receipts account per the December 31, 2020 Computation of Surplus Cash, Distributions and Residual Receipts of $46,580 was not deposited within 90 days of the fiscal year end. Criteria: Pursuant to the HUD regulations, surplus cash is required to be deposited into a separate residual receipts fund within 90 days after the fiscal year end. Effect: The Corporation is not in compliance with the terms of the Section 207 Regulatory Agreement. Cause: This was an oversight by Management. Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Completion date: November 10, 2021 Management Response: Agree. Management deposited $46,580 into the residual receipts fund on November 10, 2021.
Show full finding ▾Hide full finding ▴Assistance Listing title and number (federal award identification and year): Section 207 pursuant to Section 223(f) of the National Housing Act, Assistance Listing No. 14.134 (Project identification number 054-11075, year 2021) Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable. Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $46,580 Statement of condition #2021-001 (Assistance Listing No. 14.134): The Corporation's required deposit into the residual receipts account per the December 31, 2020 Computation of Surplus Cash, Distributions and Residual Receipts of $46,580 was not deposited within 90 days of the fiscal year end. Criteria: Pursuant to the HUD regulations, surplus cash is required to be deposited into a separate residual receipts fund within 90 days after the fiscal year end. Effect: The Corporation is not in compliance with the terms of the Section 207 Regulatory Agreement. Cause: This was an oversight by Management. Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Completion date: November 10, 2021 Management Response: Agree. Management deposited $46,580 into the residual receipts fund on November 10, 2021.
Statement of condition #2021-001 (Assistance Listing No. 14.134): The Corporation's required deposit into the residual receipts account per the December 31, 2020 Computation of Surplus Cash, Distributions and Residual Receipts of $46,580 was not deposited within 90 days of the fiscal year end. Management Response: Agree. Management deposited $46,580 into the residual receipts fund on November 10, 2021.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on April 2, 2020 — management decision was due October 2, 2020.
FAC accepted this audit on April 4, 2019 — management decision was due October 4, 2019.
FAC accepted this audit on April 10, 2018 — management decision was due October 10, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
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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