EIN: 581917709
UEI: C9ZFNJVWV2N3
Audited by: Maddox & Associates, APC
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 January 15, 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 15, 2026 (49 days ago).
What is a management decision? →FAC accepted this audit on October 28, 2024 — management decision was due April 28, 2025.
The project did not remit excess Residual Receipts to HUD.
Show full finding ▾Hide full finding ▴The project did not remit excess Residual Receipts to HUD.
Management Agrees with the findings. The excess funds were accrued to submit to HUD.
2022-001
FAC accepted this audit on January 25, 2024 — management decision was due July 25, 2024.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
The project did not remit excess Residual Receipts to HUD. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account is in excess of the required balance. Auditor Non-Compliance Code: Z 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 submit to HUD. Context: The project did not remit excess Residual Receipts to HUD. Recommendation: Management should monitor the Residual Receipts account balance and remit excess deposits to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds were accrued to submit to HUD. Response Indicator: Agree Completion Date: August 22, 2022 Response: Management agrees with the finding. The excess funds were accrued to submit to HUD.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2022-001 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: Prior year finding reference: 2021-001 and 2020-001 Criteria: HUD Memorandum dated October 14, 2016, ?Continuing Remission of Excess PRAC Residual Receipts?, continues the requirement that ?Any balance greater than $250 per unit in a Residual Receipts account must be remitted to HUD?s Accounting Center upon ?termination? of the PRAC?. Statement of Condition: The project did not remit excess Residual Receipts to HUD. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account is in excess of the required balance. Auditor Non-Compliance Code: Z 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 submit to HUD. Context: The project did not remit excess Residual Receipts to HUD. Recommendation: Management should monitor the Residual Receipts account balance and remit excess deposits to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds were accrued to submit to HUD. Response Indicator: Agree Completion Date: August 22, 2022 Response: Management agrees with the finding. The excess funds were accrued to submit to HUD.
Finding Reference Number: 2022-001 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 submit to HUD. Completion Date: August 22, 2022
2021-001
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 will be funded in the amount of $11,511. 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 will be funded in the amount of $11,511. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: August 22, 2022 Response: Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $11,511. Management will ensure that the residual receipts account is properly funded in the future.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2022-002 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: Prior year finding reference: 2021-002 and 2020-002 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 will be funded in the amount of $11,511. 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 will be funded in the amount of $11,511. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: August 22, 2022 Response: Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $11,511. Management will ensure that the residual receipts account is properly funded in the future.
Finding Reference Number: 2022-002 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 will be funded in the amount of $11,511. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: August 22, 2022
2021-001
Project funds were used to pay expenses of another project. Cause: The project accidently paid the wrong invoice. Effect or Potential Effect: There is a receivable due from another project. Auditor Non-Compliance Code: G Questioned Costs: $1,855 Reporting Views of Responsible Officials: Management agrees with the finding. Context: Project funds were used to pay expenses of another project. Recommendation: The project should be reimbursed. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The funds will be reimbursed in the amount of $1,855. Response Indicator: Agree Completion Date: August 22, 2022 Response: Management agrees with the finding. The funds will be reimbursed in the amount of $1,855.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2022-003 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: Project funds may be used only for expenses that are reasonable and necessary to the operation of the project as provided for in the Regulatory Agreement between HUD and the project owner. Statement of Condition: Project funds were used to pay expenses of another project. Cause: The project accidently paid the wrong invoice. Effect or Potential Effect: There is a receivable due from another project. Auditor Non-Compliance Code: G Questioned Costs: $1,855 Reporting Views of Responsible Officials: Management agrees with the finding. Context: Project funds were used to pay expenses of another project. Recommendation: The project should be reimbursed. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The funds will be reimbursed in the amount of $1,855. Response Indicator: Agree Completion Date: August 22, 2022 Response: Management agrees with the finding. The funds will be reimbursed in the amount of $1,855.
Finding Reference Number: 2022-003 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 funds will be reimbursed in the amount of $1,855. Completion Date: August 22, 2022
FAC accepted this audit on October 17, 2021 — management decision was due April 17, 2022.
The project did not remit excess Residual Receipts to HUD. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account is in excess of the required balance. Auditor Non-Compliance Code: Z 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 submit to HUD. Context: The project did not remit excess Residual Receipts to HUD. Recommendation: Management should monitor the Residual Receipts account balance and remit excess deposits to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds were accrued to submit to HUD. Response Indicator: Agree Completion Date: August 25, 2021 Response: Management agrees with the finding. The excess funds were accrued to submit to HUD.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2021-001 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: Prior year finding reference: 2020-001 Criteria: HUD Memorandum dated October 14, 2016, ?Continuing Remission of Excess PRAC Residual Receipts?, continues the requirement that ?Any balance greater than $250 per unit in a Residual Receipts account must be remitted to HUD?s Accounting Center upon ?termination? of the PRAC?. Statement of Condition: The project did not remit excess Residual Receipts to HUD. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account is in excess of the required balance. Auditor Non-Compliance Code: Z 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 submit to HUD. Context: The project did not remit excess Residual Receipts to HUD. Recommendation: Management should monitor the Residual Receipts account balance and remit excess deposits to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds were accrued to submit to HUD. Response Indicator: Agree Completion Date: August 25, 2021 Response: Management agrees with the finding. The excess funds were accrued to submit to HUD.
Finding Reference Number: 2021-001 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 submit to HUD. Completion Date: August 25, 2021
2020-001
Surplus cash was not deposited into the Residual Receipts account within 90 days. Cause: Procedures in place to ensure that the deposit is made were not followed. Effect or Potential Effect: The deposit was not made timely. 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 February 23, 2021 in the amount of $12,677. 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 within 90 days. 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 February 23, 2021 in the amount of $12,677. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: July 30, 2021 Response: Management agrees with the finding. The residual receipts account deficiency was funded on February 23, 2021 in the amount of $12,677. Management will ensure that the residual receipts account is properly funded in the future.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2021-002 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: Prior year finding reference: 2020-002 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 within 90 days. Cause: Procedures in place to ensure that the deposit is made were not followed. Effect or Potential Effect: The deposit was not made timely. 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 February 23, 2021 in the amount of $12,677. 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 within 90 days. 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 February 23, 2021 in the amount of $12,677. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: July 30, 2021 Response: Management agrees with the finding. The residual receipts account deficiency was funded on February 23, 2021 in the amount of $12,677. Management will ensure that the residual receipts account is properly funded in the future.
Finding Reference Number: 2021-002 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 February 23, 2021 in the amount of $12,677. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: February 23, 2021
2020-002
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
The project did not remit excess Residual Receipts to HUD. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account is in excess of the required balance. Auditor Non-Compliance Code: Z 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 submit to HUD. Context: The project did not remit excess Residual Receipts to HUD. Recommendation: Management should monitor the Residual Receipts account balance and remit excess deposits to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds were accrued to submit to HUD. Response Indicator: Agree Completion Date: August 4, 2020 Response: Management agrees with the finding. The excess funds were accrued to submit to HUD.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2020-001 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: HUD Memorandum dated October 14, 2016, ?Continuing Remission of Excess PRAC Residual Receipts?, continues the requirement that ?Any balance greater than $250 per unit in a Residual Receipts account must be remitted to HUD?s Accounting Center upon ?termination? of the PRAC?. Statement of Condition: The project did not remit excess Residual Receipts to HUD. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account is in excess of the required balance. Auditor Non-Compliance Code: Z 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 submit to HUD. Context: The project did not remit excess Residual Receipts to HUD. Recommendation: Management should monitor the Residual Receipts account balance and remit excess deposits to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds were accrued to submit to HUD. Response Indicator: Agree Completion Date: August 4, 2020 Response: Management agrees with the finding. The excess funds were accrued to submit to HUD.
Finding Reference Number: 2020-001 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 submit to HUD. Completion Date: August 4, 2020
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 30, 2020 in the amount of $5,060. 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 30, 2020 in the amount of $5,060. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: July 30, 2020 Response: Management agrees with the finding. The residual receipts account deficiency was funded on July 30, 2020 in the amount of $5,060. Management will ensure that the residual receipts account is properly funded in the future.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2020-002 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 30, 2020 in the amount of $5,060. 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 30, 2020 in the amount of $5,060. Management will ensure that the residual receipts account is properly funded in the future. Response Indicator: Agree Completion Date: July 30, 2020 Response: Management agrees with the finding. The residual receipts account deficiency was funded on July 30, 2020 in the amount of $5,060. Management will ensure that the residual receipts account is properly funded in the future.
Finding Reference Number: 2020-002 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 30, 2020 in the amount of $5,060. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: July 30, 2020
FAC accepted this audit on October 15, 2019 — management decision was due April 15, 2020.
FAC accepted this audit on November 5, 2018 — management decision was due May 5, 2019.
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 22, 2016 — management decision was due May 22, 2017.
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