EIN: 571081122
UEI: RYNYJ1H1P6V5
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 3, 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 July 3, 2026 (60 days ago).
What is a management decision? →FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
Finding reference number: #2024-001 Assistance Listing (Federal award identification number and year): Supportive Housing for Persons with Disabilities (Assistance Listing No. 14.181, 2024) Auditor non-compliance code: N – Reserve for Replacements Deposits Finding resolution status: Resolved Universe population size: 12 months of deposits to the reserve for replacement Sample size information: 12 months of deposits to the reserve for replacement Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $4,110 Statement of condition #2024-001: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Criteria: Pursuant to item 10(b) of the Regulatory Agreement (form HUD-92466), the Corporation shall make monthly deposits into a separate reserve for replacements account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $4,110 at June 30, 2024. Cause: Management oversight. Recommendation: Management should transfer $4,110 from the operating account to the reserve for replacements account. Management's response: Management concurs with the finding and recommendation. Management deposited $4,110 to the reserve for replacements account on August 7, 2024. No further action is required.
Show full finding ▾Hide full finding ▴Finding reference number: #2024-001 Assistance Listing (Federal award identification number and year): Supportive Housing for Persons with Disabilities (Assistance Listing No. 14.181, 2024) Auditor non-compliance code: N – Reserve for Replacements Deposits Finding resolution status: Resolved Universe population size: 12 months of deposits to the reserve for replacement Sample size information: 12 months of deposits to the reserve for replacement Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $4,110 Statement of condition #2024-001: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Criteria: Pursuant to item 10(b) of the Regulatory Agreement (form HUD-92466), the Corporation shall make monthly deposits into a separate reserve for replacements account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $4,110 at June 30, 2024. Cause: Management oversight. Recommendation: Management should transfer $4,110 from the operating account to the reserve for replacements account. Management's response: Management concurs with the finding and recommendation. Management deposited $4,110 to the reserve for replacements account on August 7, 2024. No further action is required.
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $4,110 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $4,110 to the reserve for replacements account on August 7, 2024. No further action is required.
FAC accepted this audit on November 28, 2023 — management decision was due May 28, 2024.
FAC accepted this audit on October 25, 2022 — management decision was due April 25, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
Section III-Federal Award Findings and Questioned Costs CFDA title and number (federal award identification and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 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: $1,988 Statement of condition #2021-001 (CFDA 14.181): The Corporation's required deposit into the residual receipts account per the June 30, 2020 Computation of Surplus Cash, Distributions and Residual Receipts 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 period end. Effect: The Corporation is not in compliance with the terms of the Section 811 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: October 5, 2020 Management response: Agree. Management deposited $1,988 into the residual receipts fund on October 5, 2020.
Show full finding ▾Hide full finding ▴Section III-Federal Award Findings and Questioned Costs CFDA title and number (federal award identification and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 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: $1,988 Statement of condition #2021-001 (CFDA 14.181): The Corporation's required deposit into the residual receipts account per the June 30, 2020 Computation of Surplus Cash, Distributions and Residual Receipts 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 period end. Effect: The Corporation is not in compliance with the terms of the Section 811 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: October 5, 2020 Management response: Agree. Management deposited $1,988 into the residual receipts fund on October 5, 2020.
Name of auditee: Clover Commons, Inc. HUD auditee identification number: 054-HD087-CMI Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2021 CAP prepared by Name: Westley Partin Position: Controller Telephone number: 864-438-5085 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2021-001 (CFDA 14.181): The Corporation's required deposit into the residual receipts account per the June 30, 2020 Computation of Surplus Cash, Distributions and Residual Receipts 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 $1,988 into the residual receipts fund on October 5, 2020.
FAC accepted this audit on October 1, 2020 — management decision was due April 1, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
FAC accepted this audit on February 16, 2018 — management decision was due August 16, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 28, 2017 — management decision was due November 28, 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.
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