EIN: 580870687
UEI: NSQEGV3SPHH8
Audited by: Rector, Reeder & Lofton, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 5, 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 November 5, 2025 (303 days ago).
What is a management decision? →FAC accepted this audit on July 10, 2024 — management decision was due January 10, 2025.
FAC accepted this audit on September 4, 2023 — management decision was due March 4, 2024.
Finding 2022-001 - Special Tests and Provisions, RAD Replacement Reserve - Significant Deficiency, CFDA #14.182 Criteria: Code of Federal Regulations Title 24 Part 880 provides grantees the requirements of accounting for the reserve for replacement account. This language is incorporated into both the RAD HAP agreement and the RAD Conversion Commitment. Grantees are required to contribute regular deposits into the reserve for replacement account to aid in funding extraordinary maintenance and repair and replacement of capital items. These costs should be paid from the replacement reserve at a higher priority than project level funds. Condition & Cause: During our review of the RAD Reserve for Replacement account we noted that the client was not making regular monthly deposits. This is in contradiction to the RAD Conversion Commitment which originally required $11,000 monthly contributions which are subject to annual increases. Note that it is also stipulated in the RAD HAP contract that a monthly allocation to this account should be made. These contributions were not made for FY 2021 or FY 2022. Reserve for replacement contributions can be reduced but only with permission from appropriate oversight. We also noted that during the audit period the client funded $154,373 in capital additions from the RAD operating accounts without requesting reimbursement from the replacement reserve. This is in direct conflict with the aforementioned RAD HAP agreement which states that all capital and extraordinary repair items be funded from the replacement reserve. Effect: Inadequate contributions to the reserve account can lead to future funding deficits for required capital improvements, modernization, and extraordinary repairs. Recommendation: We recommend that the client continue to increase the reserve account pursuant to the signed RCC and RAD HAP contract. Questioned Costs: None Repeat Finding: No Was sampling statistically valid? Yes View of responsible officials: The Housing Authority of Douglas County agrees with the findings and recommended actions.
Show full finding ▾Hide full finding ▴Finding 2022-001 - Special Tests and Provisions, RAD Replacement Reserve - Significant Deficiency, CFDA #14.182 Criteria: Code of Federal Regulations Title 24 Part 880 provides grantees the requirements of accounting for the reserve for replacement account. This language is incorporated into both the RAD HAP agreement and the RAD Conversion Commitment. Grantees are required to contribute regular deposits into the reserve for replacement account to aid in funding extraordinary maintenance and repair and replacement of capital items. These costs should be paid from the replacement reserve at a higher priority than project level funds. Condition & Cause: During our review of the RAD Reserve for Replacement account we noted that the client was not making regular monthly deposits. This is in contradiction to the RAD Conversion Commitment which originally required $11,000 monthly contributions which are subject to annual increases. Note that it is also stipulated in the RAD HAP contract that a monthly allocation to this account should be made. These contributions were not made for FY 2021 or FY 2022. Reserve for replacement contributions can be reduced but only with permission from appropriate oversight. We also noted that during the audit period the client funded $154,373 in capital additions from the RAD operating accounts without requesting reimbursement from the replacement reserve. This is in direct conflict with the aforementioned RAD HAP agreement which states that all capital and extraordinary repair items be funded from the replacement reserve. Effect: Inadequate contributions to the reserve account can lead to future funding deficits for required capital improvements, modernization, and extraordinary repairs. Recommendation: We recommend that the client continue to increase the reserve account pursuant to the signed RCC and RAD HAP contract. Questioned Costs: None Repeat Finding: No Was sampling statistically valid? Yes View of responsible officials: The Housing Authority of Douglas County agrees with the findings and recommended actions.
Finding 2022-001 - Special Tests and Provisions, RAD Replacement Reserve - Significant Deficiency, CFDA #14.182 Corrective Action Plan: Will full fund the R4R account in 2023 and going forward as indicated by HUD. Person Responsible: Jennifer Fralish Anticipated Completion Date: YE 2023 and beyond
FAC accepted this audit on July 19, 2022 — management decision was due January 19, 2023.
FAC accepted this audit on June 30, 2021 — management decision was due December 30, 2021.
FAC accepted this audit on September 22, 2020 — management decision was due March 22, 2021.
FAC accepted this audit on July 7, 2019 — management decision was due January 7, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on June 18, 2018 — management decision was due December 18, 2018.
FAC accepted this audit on August 17, 2017 — management decision was due February 17, 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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