EIN: 581691946
UEI: LP13AYAMR536
Audited by: O. DOUGLAS COVINGTON CPA
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 June 25, 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 December 25, 2025 (248 days ago).
What is a management decision? →FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
FAC accepted this audit on June 27, 2021 — management decision was due December 27, 2021.
The tenant file for unit 1500-G was missing the move-in inspection. Criteria: As part of tenant certification and recertification, HUD requires certain documentation be maintained in the tenant files. Effect: The Project was not in compliance with HUD rules and regulations. Cause: Management agent oversight. Recommendation: The management agent should conduct and maintain copies of all move-in inspections during the move-in process. Questioned Costs: N/A
Show full finding ▾Hide full finding ▴Finding 2020-001 Finding Resolution Status: In Progress Population Size: 4 Sample Size: 2 Noncompliance Information: I tested two tenant move-ins and found noncompliance in one move-in. Condition: The tenant file for unit 1500-G was missing the move-in inspection. Criteria: As part of tenant certification and recertification, HUD requires certain documentation be maintained in the tenant files. Effect: The Project was not in compliance with HUD rules and regulations. Cause: Management agent oversight. Recommendation: The management agent should conduct and maintain copies of all move-in inspections during the move-in process. Questioned Costs: N/A
Shepherd House, Inc 1500 Lankford Street Greensboro, North Carolina 27405-3388 Office: (336) 621-0305 Fax: (336) 621-0098 Name of auditee: Shepherd House, Inc. HUD auditee identification number: TIN #581691946 FHA/Contract #05311188 Name of audit firm: O Douglas Covington, C.P.A., P.A. Period covered by the audit: October 1, 2019 thru September 30, 2020 CAP prepared by Name: Deborah Wright Position: Compliance Manager Telephone: 336 398 2705 1. Finding 2020-001 a. Comments on the Finding and Each Recommendation We are in agreement with the finding. b. Action(s) Taken or Planned on the Finding The previous manager did not include the move-in inspection sheet. The new manager is completing one, and has been instructed that these sheets must be included with all move ins.
The required monthly deposit of $988.33 for January 2020 was not made by year-end. Criteria: As condition or refinancing the Project?s mortgage, the Project was required to make monthly deposits of $988.33 in a Debt Service Savings Escrow. Due to a change in employment at the management agent?s office, the January 2020 deposit to the Debt Service Savings Account was overlooked and not deposited until December 9, 2020. Effect: Timely monthly deposits the Debt Service Savings Escrow were not made in accordance with requirements under the Section 223(f) mortgage loan. Cause: Management agent oversight. Recommendation: The management agent should establish procedures to make timely deposits to the Debt Service Savings Escrow. Questioned Costs: N/A
Show full finding ▾Hide full finding ▴Finding Resolution Status: Completed Population Size: 12 Sample Size: 12 Noncompliance Information: I tested twelve monthly deposits to the Debt Service Savings account and found noncompliance in one month. Condition: The required monthly deposit of $988.33 for January 2020 was not made by year-end. Criteria: As condition or refinancing the Project?s mortgage, the Project was required to make monthly deposits of $988.33 in a Debt Service Savings Escrow. Due to a change in employment at the management agent?s office, the January 2020 deposit to the Debt Service Savings Account was overlooked and not deposited until December 9, 2020. Effect: Timely monthly deposits the Debt Service Savings Escrow were not made in accordance with requirements under the Section 223(f) mortgage loan. Cause: Management agent oversight. Recommendation: The management agent should establish procedures to make timely deposits to the Debt Service Savings Escrow. Questioned Costs: N/A
Shepherd House, Inc 1500 Lankford Street Greensboro, North Carolina 27405-3388 Office: (336) 621-0305 Fax: (336) 621-0098 Name of auditee: Shepherd House, Inc. HUD auditee identification number: TIN #581691946 FHA/Contract #05311188 Name of audit firm: O Douglas Covington, C.P.A., P.A. Period covered by the audit: October 1, 2019 thru September 30, 2020 CAP prepared by Name: Deborah Wright Position: Compliance Manager Telephone: 336 398 2705 2. Finding 2020-002 a. Comments on the Finding and Each Recommendation We are in agreement with the finding. b. Action(s) Taken or Planned on the Finding In the process of a change in employment at the home office, the January 2020 deposit to the Debt Service Savings Account was overlooked. The oversite was not discovered until December 2020. Upon discovery, the additional monies were deposited to the Debt Service Savings Account on December 9, 2020. We have instructed the new employee to review all deposits and make sure they are timely made going forward.
FAC accepted this audit on June 24, 2020 — management decision was due December 24, 2020.
FAC accepted this audit on June 25, 2019 — management decision was due December 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 26, 2018 — management decision was due December 26, 2018.
GSA_MIGRATION
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FAC accepted this audit on June 26, 2017 — management decision was due December 26, 2017.
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