EIN: 581805624
UEI: K3B2ZACL5DG4
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 20, 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 20, 2026 (35 days ago).
What is a management decision? →The project did nto offset the monthly Section 8 Housing Assistance Payments.
Show full finding ▾Hide full finding ▴The project did nto offset the monthly Section 8 Housing Assistance Payments.
Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
Surplus cash was not deposited into the residual receipts account within 90 days.
Show full finding ▾Hide full finding ▴Surplus cash was not deposited into the residual receipts account within 90 days.
Management agrees with the finding. The residual receipts account deficiency was funded on August 8, 2025 in the amount of $6,188. Management will ensure that the residual receipts account is properly funded in the future.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
The project did not resume offseting the monthly Section 8 Housing Assistance Payments. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account was not used to offset project operating costs. Auditor Non-Compliance Code: R Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Context: The project did not resume offseting the monthly Section 8 Housing Assistance Payments. Recommendation: Management should monitor the Residual Receipts account balance and apply excess deposits against Section 8 HAP requests. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Response Indicator: Agree Completion Date: August 26, 2019 Response: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2019-001 Type of Finding: FA Finding Resolution Status: In Process Information on Universe Population Size: The finding was not a result of a sampling procedure. Sample Size Information: The finding was not a result of a sampling procedure. Identification of Repeat Finding and Finding Reference Number: This is not a repeat finding. Criteria: Per Notice H-2012-14, "Residual Receipts account balances in excess of $250 per unit must be applied on a monthly basis to offset Section 8 HAP payments up to the full amount of the monthly subsidy request, depending upon the amount of Residual Receipts available for the offset. Monthly offsets must continue until the Residual Receipts account reaches the Retained Balance level of $250 per unit." "If, after all Residual Receipts have been applied to offset Section 8 HAP payments and the Residual Receipts account balance again exceeds the Retained Balance level of $250 per unit due to an annual deposit of surplus cash, offsets of Section 8 HAP payments must be re-initiated." Statement of Condition: The project did not resume offseting the monthly Section 8 Housing Assistance Payments. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account was not used to offset project operating costs. Auditor Non-Compliance Code: R Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Context: The project did not resume offseting the monthly Section 8 Housing Assistance Payments. Recommendation: Management should monitor the Residual Receipts account balance and apply excess deposits against Section 8 HAP requests. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Response Indicator: Agree Completion Date: August 26, 2019 Response: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
Finding Reference Number: 2019-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 26, 2019
Surplus cash was not deposited into the Residual Receipts account. Cause: Procedures in place to ensure that the deposit is made were not followed. Effect or Potential Effect: The Residual Receipts account is deficient. Auditor Non-Compliance Code: B Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The residual receipts account deficiency was funded on July 23, 2019 in the amount of $2,800. Management will ensure that the residual receipts account is properly funded in the future. Context: Surplus cash was not deposited into the Residual Receipts account. Recommendation: Management should review its surplus cash calculation at or near year end to determine whether the project is in a surplus cash position. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The residual receipts account deficiency was funded on July 23, 2019 in the amount of $2,800. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: July 23, 2019 Response: Management agrees with the finding. The residual receipts account deficiency was funded on July 23, 2019 in the amount of $2,800. Management will ensure that the residual receipts account is properly funded in the future.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2019-002 Type of Finding: FA Finding Resolution Status: Resolved Information on Universe Population Size: The finding was not a result of a sampling procedure. Sample Size Information: The finding was not a result of a sampling procedure. Identification of Repeat Finding and Finding Reference Number: This is not a repeat finding. Criteria: The regulatory agreement requires the project to deposit ?surplus cash? into a Residual Receipts account with 90 days after the end of the fiscal year. Statement of Condition: Surplus cash was not deposited into the Residual Receipts account. Cause: Procedures in place to ensure that the deposit is made were not followed. Effect or Potential Effect: The Residual Receipts account is deficient. Auditor Non-Compliance Code: B Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The residual receipts account deficiency was funded on July 23, 2019 in the amount of $2,800. Management will ensure that the residual receipts account is properly funded in the future. Context: Surplus cash was not deposited into the Residual Receipts account. Recommendation: Management should review its surplus cash calculation at or near year end to determine whether the project is in a surplus cash position. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The residual receipts account deficiency was funded on July 23, 2019 in the amount of $2,800. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: July 23, 2019 Response: Management agrees with the finding. The residual receipts account deficiency was funded on July 23, 2019 in the amount of $2,800. Management will ensure that the residual receipts account is properly funded in the future.
Finding Reference Number: 2019-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on July 23, 2019 in the amount of $2,800. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: July 23, 2019
FAC accepted this audit on November 5, 2018 — management decision was due May 5, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 21, 2016 — management decision was due May 21, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
GSA_MIGRATION
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