EIN: 581287829
UEI: LDSNG48P4NH8
Audited by: Mauldin & Jenkins, 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 March 31, 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 1, 2026 (30 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
Supporting documentation for three disbursements selected for testing could not be located. Criteria: Compliance requirements surrounding allowable costs require the selection of a sample of disbursements made during the year under audit. Cause: Policies and procedures are in place for document retention, however, a system conversion over the accounts payable cycle resulted in these three invoices being misplaced. Effect: Costs incurred with the use of project funds could not be verified for these three disbursements. Context: A sample of 40 disbursements was selected at random from a population of all disbursements during the year. The test found that 3 of the 40 disbursements did not contain supporting documentation, such as an invoice, to support the expense. Recommendation: The Organization should implement further procedures surrounding the accounts payable function to ensure all supporting documentation is retained for all expenditures. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and has implemented a new software platform surrounding the accounts payable function to ensure future compliance.
Show full finding ▾Hide full finding ▴2024-001 – U.S. Department of Housing and Urban Development – Section 8 Project-Based Cluster, Assistance Listing No. 14.195 Condition: Supporting documentation for three disbursements selected for testing could not be located. Criteria: Compliance requirements surrounding allowable costs require the selection of a sample of disbursements made during the year under audit. Cause: Policies and procedures are in place for document retention, however, a system conversion over the accounts payable cycle resulted in these three invoices being misplaced. Effect: Costs incurred with the use of project funds could not be verified for these three disbursements. Context: A sample of 40 disbursements was selected at random from a population of all disbursements during the year. The test found that 3 of the 40 disbursements did not contain supporting documentation, such as an invoice, to support the expense. Recommendation: The Organization should implement further procedures surrounding the accounts payable function to ensure all supporting documentation is retained for all expenditures. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and has implemented a new software platform surrounding the accounts payable function to ensure future compliance.
To: Department of Housing and Urban Development and the Federal Audit Clearinghouse The Jewish Home Tower, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Responsible Official: Neelam Rahatekar, COO & CFO Anticipated Completion Date: April 30, 2025 Name and Address of the Independent Public Accounting Firm: Mauldin & Jenkins, LLC 200 Galleria Parkway SE, Suite 1700 Atlanta, GA 30339 Audit Period: Year Ended June 30, 2024 Section III – Findings and Questioned Costs for Federal Awards 2024-001 Recommendation: It is recommended that the Organization should implement further procedures surrounding the accounts payable function to ensure all supporting documentation is retained for all expenditures. Action Taken: This issue arose because of turnover in the accounting department during the year under audit. We have implemented a new accounts payable software that will automate processes surrounding the accounts payable function and store required supporting documentation for all expenditures.
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
FAC accepted this audit on March 14, 2023 — management decision was due September 14, 2023.
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
FAC accepted this audit on October 25, 2020 — management decision was due April 25, 2021.
FAC accepted this audit on February 3, 2020 — management decision was due August 3, 2020.
The Project advanced these funds without prior approval from HUD. Context: The Project was conducting activities that were not authorized by HUD without prior written approval. Effect: The Project has an amount receivable from a related party of $94,778 shown as miscellaneous current assets for amounts advanced but not yet repaid. Cause: The related party in which the funds were advanced had not yet spent the entire balance of those funds on expenses of the Project. Recommendation: We recommend that management ensure the full amount owed back to the Project by the related party is paid in full and transfers of funds not for operating expense reimbursement are approved by HUD. Corrective Action: Management has repaid the full balance of $94,778 back to the Project from the related party subsequent to year-end.
Show full finding ▾Hide full finding ▴FINDING 2019-002 Criteria: The Project advanced funds to a related party to reimburse normal operating expenses consisting of three bi-weekly payrolls and associated benefits of the Project with a remaining amount outstanding of $94,778 at June 30, 2019. Condition: The Project advanced these funds without prior approval from HUD. Context: The Project was conducting activities that were not authorized by HUD without prior written approval. Effect: The Project has an amount receivable from a related party of $94,778 shown as miscellaneous current assets for amounts advanced but not yet repaid. Cause: The related party in which the funds were advanced had not yet spent the entire balance of those funds on expenses of the Project. Recommendation: We recommend that management ensure the full amount owed back to the Project by the related party is paid in full and transfers of funds not for operating expense reimbursement are approved by HUD. Corrective Action: Management has repaid the full balance of $94,778 back to the Project from the related party subsequent to year-end.
December 23, 2019 CORRECTIVE ACTION PLAN Federal Audit Clearinghouse and U.S. Department of Housing and Urban Development The Jewish Home Tower, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Mauldin & Jenkins, LLC 200 Galleria Parkway SE, Suite 1700 Atlanta, Georgia 30339 The federal award finding from the June 30, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2019-002 ? Section 8 Project-Based Cluster ? 14.195 Recommendation: The Jewish Home Tower, Inc. should ensure that the full amount owed back to the Project by the related party is paid in full and transfers of funds not for operating expense reimbursement are approved by HUD. Action Taken: As of the date of the financial statements were issued, we have ensured that the full amount of $94,778 has been repaid back to the Project from the related party subsequent to year-end. We have also implemented further controls over the expense reimbursement cycle to ensure that only authorized expenses are reimbursed from the Project to the related party. If the Federal Audit Clearinghouse or the U.S. Department of Housing and Urban Development has questions regarding the plan, please call Neelam Rahatekar at (404) 351-8410. Sincerely, Neelam Rahatekar, CFO
FAC accepted this audit on September 23, 2019 — management decision was due March 23, 2020.
FAC accepted this audit on June 24, 2018 — management decision was due December 24, 2018.
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.
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