EIN: 570963230
UEI: N6JMWAHLCK89
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Showing data from August 28, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 7, 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 7, 2025 (328 days ago).
What is a management decision? →FAC accepted this audit on April 10, 2024 — management decision was due October 10, 2024.
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.
Finding reference number: #2021-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing Persons with Disabilities, Assistance Listing No. 14.181 (Capital advance identification number 054-HD002-CMI and project rental assistance contract identification number SC16-Q911-002) Auditor non-compliance code: A - Unauthorized withdrawals from replacement reserve account Finding resolution status: Unresolved Universe population size: 6 reserve for replacement withdrawals Sample size information: 3 reserve for replacement withdrawals Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $14,625 Statement of condition #2021-001 (Assistance Listing No. 14.181): The Corporation made 3 withdrawals from the reserve for replacements fund that were not approved by HUD during the year ended December 31, 2021. Criteria: Pursuant to the HUD regulations, all withdrawals from the reserve for replacements fund require HUD approval. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. As of December 31, 2021, the reserve for replacements fund is underfunded by $14,625. Cause: Management withdrew $14,625 from the reserve for replacements fund without HUD approval. Recommendation: Management should obtain HUD approval before making withdrawals from the reserve for replacements fund. Management should obtain approval for the $14,625 withdrawals from the reserve for replacements fund. Completion date: December 31, 2022. Management's response: Management concurs with the finding recommendation.
Show full finding ▾Hide full finding ▴Finding reference number: #2021-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing Persons with Disabilities, Assistance Listing No. 14.181 (Capital advance identification number 054-HD002-CMI and project rental assistance contract identification number SC16-Q911-002) Auditor non-compliance code: A - Unauthorized withdrawals from replacement reserve account Finding resolution status: Unresolved Universe population size: 6 reserve for replacement withdrawals Sample size information: 3 reserve for replacement withdrawals Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $14,625 Statement of condition #2021-001 (Assistance Listing No. 14.181): The Corporation made 3 withdrawals from the reserve for replacements fund that were not approved by HUD during the year ended December 31, 2021. Criteria: Pursuant to the HUD regulations, all withdrawals from the reserve for replacements fund require HUD approval. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. As of December 31, 2021, the reserve for replacements fund is underfunded by $14,625. Cause: Management withdrew $14,625 from the reserve for replacements fund without HUD approval. Recommendation: Management should obtain HUD approval before making withdrawals from the reserve for replacements fund. Management should obtain approval for the $14,625 withdrawals from the reserve for replacements fund. Completion date: December 31, 2022. Management's response: Management concurs with the finding recommendation.
Comments on the Finding (#2021-001) and Each Recommendation: The Corporation made 3 withdrawals from the reserve for replacements fund that was not approved by HUD during the year ended December 31, 2021. Management should obtain HUD approval before making withdrawals from the reserve for replacements fund. Management should obtain approval for the $14,625 withdrawals from the reserve for replacements fund. Action(s) taken or planned on the finding: Management concurs with the finding recommendation.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
Finding reference number: #2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 Auditor non-compliance code: N - Reserve for Replacements Deposits Finding resolution status: Resolved Universe population size: 12 monthly deposits to the reserve for replacements account Sample size information: 12 monthly deposits to the reserve for replacements account Noncompliance Information: 1 monthly deposit to the reserve for replacements account Statistically valid sample: Not applicable Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: 2,288 Statement of condition #2020-001: The Corporation did not make the total required reserve for replacements deposits during the year ended December 31, 2020. Criteria: Pursuant to the terms of the Regulatory Agreement and as required by HUD, the Corporation is required to make monthly deposits into a separate reserve for replacements account in the amounts specified by HUD. Effect: The Corporation is not in compliance with the Regulatory Agreement. The reserve for replacements account is underfunded by $2,288. Cause: Management oversite. Recommendation: The management agent should transfer funds of $2,288 from the operating account in order to bring the reserve for replacements account current. Completion date: March 19, 2021 Management's response: Agree. Management transferred $2,288 from the operating account in order to bring the reserve for replacements account current on March 15, 2021.
Show full finding ▾Hide full finding ▴Finding reference number: #2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 Auditor non-compliance code: N - Reserve for Replacements Deposits Finding resolution status: Resolved Universe population size: 12 monthly deposits to the reserve for replacements account Sample size information: 12 monthly deposits to the reserve for replacements account Noncompliance Information: 1 monthly deposit to the reserve for replacements account Statistically valid sample: Not applicable Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: 2,288 Statement of condition #2020-001: The Corporation did not make the total required reserve for replacements deposits during the year ended December 31, 2020. Criteria: Pursuant to the terms of the Regulatory Agreement and as required by HUD, the Corporation is required to make monthly deposits into a separate reserve for replacements account in the amounts specified by HUD. Effect: The Corporation is not in compliance with the Regulatory Agreement. The reserve for replacements account is underfunded by $2,288. Cause: Management oversite. Recommendation: The management agent should transfer funds of $2,288 from the operating account in order to bring the reserve for replacements account current. Completion date: March 19, 2021 Management's response: Agree. Management transferred $2,288 from the operating account in order to bring the reserve for replacements account current on March 15, 2021.
Finding # 2020-001 Comments on Finding and Recommendation: The Corporation did not make the total required reserve for replacements deposits during the year ended December 31, 2020. The management agent should transfer funds of $2,288 from the operating account in order to bring the reserve for replacements account current. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management transferred $2,288 from the operating accounts to the reserve for replacements account on March 15, 2021.
FAC accepted this audit on April 2, 2020 — management decision was due October 2, 2020.
FAC accepted this audit on March 4, 2019 — management decision was due September 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 December 1, 2017 — management decision was due June 1, 2018.
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