EIN: 570894441
UEI: GSA_MIGRATION
Audited by: BROWN, EWING & CO.,CPA
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 15, 2022. 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 15, 2022 (1454 days ago).
What is a management decision? →Condition The required monthly deposits to the Reserve for Replacement account were not made during the year. Criteria HUD Handbook 4350.1, Chapter 4 ("the Handbook"), states monthly deposits are to be made to the Reserve for Replacement account based on the amount outline on the HUD "Funds Authorizations" form. Effect The Reserve for Replacement account was underfunded by $1,368. Cause Management did not take the necessary steps to ensure that the Reserve for Replacement account was properly funded during the year. Recommendation The Reserve for Replacement account should be funded in accordance with the criteria outline in the HUD Handbook.
Show full finding ▾Hide full finding ▴Condition The required monthly deposits to the Reserve for Replacement account were not made during the year. Criteria HUD Handbook 4350.1, Chapter 4 ("the Handbook"), states monthly deposits are to be made to the Reserve for Replacement account based on the amount outline on the HUD "Funds Authorizations" form. Effect The Reserve for Replacement account was underfunded by $1,368. Cause Management did not take the necessary steps to ensure that the Reserve for Replacement account was properly funded during the year. Recommendation The Reserve for Replacement account should be funded in accordance with the criteria outline in the HUD Handbook.
Monthly deposits to the Replacement Reserve account were made in accordance with the amount billed by the mortgage company. Please note the period under audit is a short period as the property was sold and the mortgage paid off on the date of the sale. As the mortgage was paid off, there is no further requirement to fund the additional replacement reserve.
2021-001
FAC accepted this audit on May 12, 2021 — management decision was due November 12, 2021.
Finding No. 2020-1 (Repeat Finding) Federal Assistance Listing Number 14.157 Condition The required monthly deposits to the Reserve for Replacement account were not made during the year. Criteria HUD Handbook 4350.1, Chapter 4 ("the Handbook"), states monthly deposits are to be made to the Reserve for Replacement account based on the amount outline on the HUD "Funds Authorizations" form. Effect The Reserve for Replacement account was underfunded by $136. Cause Management did not take the necessary steps to ensure that the Reserve for Replacement account was properly funded during the year. Recommendation The Reserve for Replacement account should be funded in accordance with the criteria outline in the HUD Handbook.
Show full finding ▾Hide full finding ▴Finding No. 2020-1 (Repeat Finding) Federal Assistance Listing Number 14.157 Condition The required monthly deposits to the Reserve for Replacement account were not made during the year. Criteria HUD Handbook 4350.1, Chapter 4 ("the Handbook"), states monthly deposits are to be made to the Reserve for Replacement account based on the amount outline on the HUD "Funds Authorizations" form. Effect The Reserve for Replacement account was underfunded by $136. Cause Management did not take the necessary steps to ensure that the Reserve for Replacement account was properly funded during the year. Recommendation The Reserve for Replacement account should be funded in accordance with the criteria outline in the HUD Handbook.
Re: Jackson Manor Apartments, Inc. With reference to your finding noted on page 35 of the report, the additional deposit of $136. due to the Replacement Reserve account was funded subsequent to year end. If you should have any questions, please do not hesitate to contact me at 901-759-7289.
2019-001
FAC accepted this audit on June 24, 2020 — management decision was due December 24, 2020.
FAC accepted this audit on April 2, 2019 — management decision was due October 2, 2019.
FAC accepted this audit on June 26, 2018 — management decision was due December 26, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 12, 2017 — management decision was due October 12, 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.
Browse other Single Audit organizations in Tennessee →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
