EIN: 581568421
UEI: H1LNXVWLG4R7
Audited by: Fogel Klein LLP
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 October 20, 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 April 20, 2026 (137 days ago).
What is a management decision? →The Project was approved by HUD for a loan advance from the Reserve for Replacement account in the amount of $31,958 on January 3, 2024. The HUD Reserve for Replacement Funds Authorizations required the loan advance be repaid by May 1, 2024. The Project did not repay the $31,958 Reserve for Replacement loan advance by the due date of May 1, 2024. Cause: The Project did not repay their Reserve for Replacement loan advance by the due date. Effect or Potential Effect: The replacement reserve account was under funded by $31,958. Auditor Non-Compliance Code: N - Reserve for Replacements Deposits Questioned Costs: $31,958 Reporting Views of Responsible Officials: Management concurs with this finding, agrees with the auditor recommendation, and the Project has repaid the loan advance. Context: Not Applicable Recommendations: The Project should repay the Reserve for Replacement loan advance of $31,958. Auditors’ Summary of the Auditee’s Comments on the Findings and Recommendations: Agrees with management. Response Indicator: Agree Completion Date: September 29, 2025 Response: Management concurs with this finding, agrees with the auditor recommendation, and the mortgagee has repaid the loan advance. Contact Person: Moshe Eichler
Show full finding ▾Hide full finding ▴Finding 2024-001: 14.157 Supportive Housing for the Elderly (Section 202) Significant Deficiency Reserve for Replacement Deposits Finding Resolution Status: Resolved Information on Universe and Population Size: Not Applicable Sample Size Information: Not Applicable Identification of Repeat Finding and Finding Reference Number: Not Applicable Criteria: Capital Advance Program Regulatory Agreement section 5(a). Mortgagor will establish and maintain a reserve fund for replacements in a separate account in a bank which is insured by the Federal Deposit Insurance Corporation, Savings Association Insurance Fund, or the National Credit Union Share Insurance Fund. Disbursements from the reserve for replacement, whether for the purpose of effecting replacement of structural elements and mechanical equipment of the project for any other purpose, may be made only after the consent in writing of HUD. Statement of Condition: The Project was approved by HUD for a loan advance from the Reserve for Replacement account in the amount of $31,958 on January 3, 2024. The HUD Reserve for Replacement Funds Authorizations required the loan advance be repaid by May 1, 2024. The Project did not repay the $31,958 Reserve for Replacement loan advance by the due date of May 1, 2024. Cause: The Project did not repay their Reserve for Replacement loan advance by the due date. Effect or Potential Effect: The replacement reserve account was under funded by $31,958. Auditor Non-Compliance Code: N - Reserve for Replacements Deposits Questioned Costs: $31,958 Reporting Views of Responsible Officials: Management concurs with this finding, agrees with the auditor recommendation, and the Project has repaid the loan advance. Context: Not Applicable Recommendations: The Project should repay the Reserve for Replacement loan advance of $31,958. Auditors’ Summary of the Auditee’s Comments on the Findings and Recommendations: Agrees with management. Response Indicator: Agree Completion Date: September 29, 2025 Response: Management concurs with this finding, agrees with the auditor recommendation, and the mortgagee has repaid the loan advance. Contact Person: Moshe Eichler
1. Current Findings on the Schedule of Findings and Questioned Costs A. Finding 2024-001 Supportive Housing for the Elderly (CFDA# 14.157) Reserve for Replacement Deposits The Project did not repay the $31,958 Reserve for Replacement loan advance by the due date of May 1, 2024. (1) Comments on the Finding and Each Recommendation Management concurs with this finding, agrees with the auditor recommendation, and the Project has repaid the loan advance. (2) Actions Taken on the Finding The Project has repaid the Reserve for Replacement loan advance. B. Status of Corrective Actions on Findings Reported in the Summary Schedule of Prior Audit Findings The prior year finding was resolved.
FAC accepted this audit on June 14, 2024 — management decision was due December 14, 2024.
FAC accepted this audit on April 23, 2023 — management decision was due October 23, 2023.
During the year ended December 31, 2022, the Project paid several expenses on behalf of an adjacent project. Cause: Clerical error of invoices being paid from the wrong cash account. Effect or Potential Effect: Amounts paid on behalf of another project is considered an unauthorized disbursement of Project assets per the Regulatory Agreement. Auditor Non-Compliance Code: Z - Other Questioned Costs: $21,455 Reportable Views of Responsible Officials: Management is in agreement with the finding, and will contact the necessary parties for reimbursement. Context: Not applicable Recommendation: Management should review procedures surrounding the payment of invoices to ensure funds are being drawn from the correct account. Auditors? Summary of the Auditee?s Comments on the Findings and Recommendations: Management will be more diligent about ensuring the accuracy of invoice payments in the future. Response Indicator: Agree Completion Date: 12/31/2023 Response: Management has spoken to the necessary personnel tasked with recording payments of invoices and reemphasized the importance of paying only invoices relevant to the Property.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2022-01 Title and Federal Assistance Listing Number of Federal Program: Section 202 Capital Advance and Project Assistance Rental #14.157 Type of Finding: Federal Award Finding Finding Resolution Status: In Process Information on Universe Population Size: Not Applicable Sample Size Information: Not Applicable Identification of Repeat Finding and Finding Reference Number: Not Applicable Criteria: Neither the mortgagor nor its agents shall make any payments for services, supplies, or materials unless such services are actually rendered for the project or such supplies or materials are delivered to the project and are necessary for its operation. Statement of Condition: During the year ended December 31, 2022, the Project paid several expenses on behalf of an adjacent project. Cause: Clerical error of invoices being paid from the wrong cash account. Effect or Potential Effect: Amounts paid on behalf of another project is considered an unauthorized disbursement of Project assets per the Regulatory Agreement. Auditor Non-Compliance Code: Z - Other Questioned Costs: $21,455 Reportable Views of Responsible Officials: Management is in agreement with the finding, and will contact the necessary parties for reimbursement. Context: Not applicable Recommendation: Management should review procedures surrounding the payment of invoices to ensure funds are being drawn from the correct account. Auditors? Summary of the Auditee?s Comments on the Findings and Recommendations: Management will be more diligent about ensuring the accuracy of invoice payments in the future. Response Indicator: Agree Completion Date: 12/31/2023 Response: Management has spoken to the necessary personnel tasked with recording payments of invoices and reemphasized the importance of paying only invoices relevant to the Property.
SALEM BAPTIST CHURCH OF ATLANTA HOUSING FOUNDATION, INC. FHA PROJECT NO. 061-EE054-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Salem Baptist Church of Atlanta Housing Foundation HUD Auditee Identification Number: 061-EE054-WAH Federal Award Program: 14.157 Supportive Housing for the Elderly Name of Audit Firm: Aprio, LLP Period covered by the audit: January 1, 2022 to December 31, 2022 Corrective Action Plan Prepared By Name: Denise Crowder Position: Vice President Asset Management, Housing Resource Center, Inc. Telephone number: 404-816-9770 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001 a. During the year ended December 31, 2022, the Project paid several expenses on behalf of an adjacent Project. Neither the mortgagor nor its agents shall make any payments for services, supplies, or materials unless such services are actually rendered for the project or such supplies or materials are delivered to the project and are necessary for its operation. Amounts paid on behalf of another project is considered an unauthorized disbursement of Project assets per the Regulatory Agreement. Recommendation: Management should review procedures surrounding the payment of invoices to ensure funds are being drawn from the correct account. b. Action(s) Taken or Planned on the Finding: Management has spoken to the necessary personnel tasked with recording payments of invoices and reemphasized the importance of paying only invoices relevant to the Property.
FAC accepted this audit on May 23, 2022 — management decision was due November 23, 2022.
During the year ended December 31, 2021, the Project paid payroll expenses on behalf of an adjacent Project. Cause: A calculation error in the allocation of payroll expense caused the overpayment. Effect or Potential Effect: Amounts paid on behalf of another project is considered an unauthorized disbursement of Project assets per the Regulatory Agreement. Auditor Non-Compliance Code: Z - Other Questioned Costs: $7,754 Reportable Views of Responsible Officials: Management is in agreement with the finding, and will contact the necessary parties for reimbursement. Context: Not applicable Recommendation: Management should review procedures surrounding the allocation of payroll expense to ensure the accuracy of the calculation. diligent about ensuring the accuracy of payroll expense allocations in the future. Response Indicator: Agree Completion Date: 3/31/2022 Response: Management has spoken to the necessary personnel tasked with allocating payroll expenses between the adjacent Projects and reemphasized the importance of accuracy in the calculation.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2021-01 Title and Federal Assistance Listing Number of Federal Program: Section 202 Capital Advance and Project Assistance Rental #14.157 Type of Finding: Federal Award Finding Finding Resolution Status: In Process Information on Universe Population Size: Not Applicable Sample Size Information: Not Applicable Identification of Repeat Finding and Finding Reference Number: Not Applicable Criteria: Neither the mortgagor nor its agents shall make any payments for services, supplies, or materials unless such services are actually rendered for the project or such supplies or materials are delivered to the project and are necessary for its operation. Statement of Condition: During the year ended December 31, 2021, the Project paid payroll expenses on behalf of an adjacent Project. Cause: A calculation error in the allocation of payroll expense caused the overpayment. Effect or Potential Effect: Amounts paid on behalf of another project is considered an unauthorized disbursement of Project assets per the Regulatory Agreement. Auditor Non-Compliance Code: Z - Other Questioned Costs: $7,754 Reportable Views of Responsible Officials: Management is in agreement with the finding, and will contact the necessary parties for reimbursement. Context: Not applicable Recommendation: Management should review procedures surrounding the allocation of payroll expense to ensure the accuracy of the calculation. diligent about ensuring the accuracy of payroll expense allocations in the future. Response Indicator: Agree Completion Date: 3/31/2022 Response: Management has spoken to the necessary personnel tasked with allocating payroll expenses between the adjacent Projects and reemphasized the importance of accuracy in the calculation.
SALEM BAPTIST CHURCH OF ATLANTA HOUSING FOUNDATION, INC. FHA PROJECT NO. 061-EE054-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2021 Name of Auditee: Salem Baptist Church of Atlanta Housing Foundation HUD Auditee Identification Number: 061-EE054-WAH Federal Award Program: 14.157 Supportive Housing for the Elderly Name of Audit Firm: Aprio, LLP Period covered by the audit: January 1, 2021 to December 31, 2021 Corrective Action Plan Prepared By Name: Denise Crowder Position: Vice President Asset Management, Housing Resource Center, Inc. Telephone number: 404-816-9770 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2021-001 a. During the year ended December 31, 2021, the Corporation paid payroll expenses on behalf of an adjacent Project in the amount of $7,754. Neither the mortgagor nor its agents shall make any payments for services, supplies, or materials unless such services are actually rendered for the project or such supplies or materials are delivered to the project and are necessary for its operation. Amounts paid on behalf of another project is considered an unauthorized disbursement of Project assets per the Regulatory Agreement. Recommendation: Management should review procedures surrounding the allocation of payroll expense to ensure the accuracy of the calculation and the adjacent project should reimburse the Corporation for expenses paid on behalf of the adjacent project. b. Action(s) Taken or Planned on the Finding: Management has spoken to the necessary personnel tasked with allocating payroll expenses between the adjacent Projects and reemphasized the importance of accuracy in the calculation. The adjacent project repaid the Corporation in full on March 31, 2022.
During the year ended December 31, 2021, an adjacent project deposited rent funds for the Company into the adjacent Project's operating cash account. Cause: Property management did not review deposit detail to ensure that rents were deposited to the correct project's operating cash account. Effect or Potential Effect: Rents collected were not deposited into the Project's operating cash account as required by the Regulatory Agreement. Auditor Non-Compliance Code: Z - Other Questioned Costs: $9,786 Reportable Views of Responsible Officials: Management is in agreement with the finding, and will contact the necessary parties for reimbursement. Context: Not applicable Recommendation: Management should review procedures surrounding deposit of rent to the proper Project among adjacent properties. Auditors? Summary of the Auditee?s Comments on the Findings and Recommendations: Management will be more diligent about ensuring rents are deposited into the proper project's operating cash account. Response Indicator: Agree Completion Date: 3/31/2022 Response: Management has spoken to the necessary personnel tasked with depositing rent received between the adjacent Projects and reemphasized the importance of accuracy in the deposits into the correct operating cash account.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2021-02 Title and CFDA Number of Federal Program: Section 202 Capital Advance and Project Assistance Rental #14.157 Type of Finding: Federal Award Finding Finding Resolution Status: In Process Information on Universe Population Size: Not Applicable Sample Size Information: Not Applicable Identification of Repeat Finding and Finding Reference Number: Not Applicable Criteria: The owner/agent is required to deposit all rents and other receipts of the Project in the name of the Project in accounts which are fully insured as to principal by an agency of the Federal Government. Statement of Condition: During the year ended December 31, 2021, an adjacent project deposited rent funds for the Company into the adjacent Project's operating cash account. Cause: Property management did not review deposit detail to ensure that rents were deposited to the correct project's operating cash account. Effect or Potential Effect: Rents collected were not deposited into the Project's operating cash account as required by the Regulatory Agreement. Auditor Non-Compliance Code: Z - Other Questioned Costs: $9,786 Reportable Views of Responsible Officials: Management is in agreement with the finding, and will contact the necessary parties for reimbursement. Context: Not applicable Recommendation: Management should review procedures surrounding deposit of rent to the proper Project among adjacent properties. Auditors? Summary of the Auditee?s Comments on the Findings and Recommendations: Management will be more diligent about ensuring rents are deposited into the proper project's operating cash account. Response Indicator: Agree Completion Date: 3/31/2022 Response: Management has spoken to the necessary personnel tasked with depositing rent received between the adjacent Projects and reemphasized the importance of accuracy in the deposits into the correct operating cash account.
SALEM BAPTIST CHURCH OF ATLANTA HOUSING FOUNDATION, INC. FHA PROJECT NO. 061-EE054-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2021 Name of Auditee: Salem Baptist Church of Atlanta Housing Foundation HUD Auditee Identification Number: 061-EE054-WAH Federal Award Program: 14.157 Supportive Housing for the Elderly Name of Audit Firm: Aprio, LLP Period covered by the audit: January 1, 2021 to December 31, 2021 Corrective Action Plan Prepared By Name: Denise Crowder Position: Vice President Asset Management, Housing Resource Center, Inc. Telephone number: 404-816-9770 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2021-002 a. During the year ended December 31, 2021, an adjacent project deposited rent funds for the Company into the adjacent Project's operating cash account. Rents collected were not deposited into the Project's operating cash account as required by the Regulatory Agreement. Recommendation: Management should review procedures surrounding deposit of rent to the proper Project among adjacent properties and the adjacent project should reimburse the Corporation for rent deposited into the adjacent project?s operating bank account. b. Action(s) Taken or Planned on the Finding: Management has spoken to the necessary personnel tasked with depositing rent received between the adjacent Projects and reemphasized the importance of accuracy in the deposits into the correct operating cash account. The adjacent project repaid the Corporation in full on March 31, 2022. B. Status of the Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations Finding Number: NONE
FAC accepted this audit on September 27, 2021 — management decision was due March 27, 2022.
FAC accepted this audit on April 13, 2021 — management decision was due October 13, 2021.
FAC accepted this audit on April 14, 2021 — management decision was due October 14, 2021.
FAC accepted this audit on April 15, 2021 — management decision was due October 15, 2021.
FAC accepted this audit on January 5, 2018 — management decision was due July 5, 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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