EIN: 582009179
UEI: EMN9DHXJ1ZU6
Audited by: Duncan Ashe, P.A.
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 March 17, 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 September 17, 2026 (17 days from today).
What is a management decision? →The Corporation did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ended June 30, 2024.
Show full finding ▾Hide full finding ▴The Corporation did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ended June 30, 2024.
The Corporation should file the June 30, 2024, financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods.
The Corporation did not submit the Data Collection Form for the year ended June 30, 2024, to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
Show full finding ▾Hide full finding ▴The Corporation did not submit the Data Collection Form for the year ended June 30, 2024, to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
The Corporation should file the June 30, 2024, financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the financial statements are available for issue and within nine months of fiscal year end.
The tenant security deposit bank account was underfunded at June 30, 2024. Management commingled tenant security deposits with its operating cash and did not have sufficient cash balance in the tenant security deposits cash account to cover the tenant security deposits liability as of June 30, 2024.
Show full finding ▾Hide full finding ▴The tenant security deposit bank account was underfunded at June 30, 2024. Management commingled tenant security deposits with its operating cash and did not have sufficient cash balance in the tenant security deposits cash account to cover the tenant security deposits liability as of June 30, 2024.
Management should transfer funds from the operating account to fully fund the tenant security deposits account.
A selection of 10 tenant files were selected for testing and for inclusion of HUD required documentation. The tenant files to be tested included, move-ins, move-outs and year-round residents. The move-in and year-round resident files tested documentation attributes tested without exception. The property was unable to provide the files for move-out tenants that were selected for testing.
Show full finding ▾Hide full finding ▴A selection of 10 tenant files were selected for testing and for inclusion of HUD required documentation. The tenant files to be tested included, move-ins, move-outs and year-round residents. The move-in and year-round resident files tested documentation attributes tested without exception. The property was unable to provide the files for move-out tenants that were selected for testing.
The Corporation should establish procedures and internal controls focusing on and including document retention policies to ensure that all required client documentation is maintained.
FAC accepted this audit on January 15, 2024 — management decision was due July 15, 2024.
FAC accepted this audit on November 9, 2022 — management decision was due May 9, 2023.
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
FAC accepted this audit on September 27, 2020 — management decision was due March 27, 2021.
FAC accepted this audit on February 17, 2020 — management decision was due August 17, 2020.
Finding 2019-001 Statement of Condition : During the year ended June 30, 2019, there were two unauthorized withdrawals totaling $336 from the reserve for replacements account. Criteria: HUD Handbook 4370.2 REV-1 CHG-1, Chapter 2, Section 2-7 and the Regulatory Agreement specifies that the replacement reserve account must be maintained in a separate account, with monthly deposits made as required and that HUD approvals are required prior to any withdrawals. Effect: Noncompliance with HUD regulations. Cause: Management oversight. Context: Auditor reviewed the HUD forms 9250 for the year ended June 30, 2019, noting that there were two withdrawals from the account without HUD approval. Auditor reviewed bank statements and general ledger noting the unauthorized withdrawals. Questioned Costs: N/A Recommendation: Management should ensure that the unauthorized withdrawals are returned to the reserve for replacements account. Management's Response and Corrective Action Plan: The prior bookkeeper inadvertently wrote two checks from the reserve for replacements account instead of the security deposit account. Management transferred $336 into the reserve for replacements from the security deposit account on December 20, 2019.
Show full finding ▾Hide full finding ▴Finding 2019-001 Statement of Condition : During the year ended June 30, 2019, there were two unauthorized withdrawals totaling $336 from the reserve for replacements account. Criteria: HUD Handbook 4370.2 REV-1 CHG-1, Chapter 2, Section 2-7 and the Regulatory Agreement specifies that the replacement reserve account must be maintained in a separate account, with monthly deposits made as required and that HUD approvals are required prior to any withdrawals. Effect: Noncompliance with HUD regulations. Cause: Management oversight. Context: Auditor reviewed the HUD forms 9250 for the year ended June 30, 2019, noting that there were two withdrawals from the account without HUD approval. Auditor reviewed bank statements and general ledger noting the unauthorized withdrawals. Questioned Costs: N/A Recommendation: Management should ensure that the unauthorized withdrawals are returned to the reserve for replacements account. Management's Response and Corrective Action Plan: The prior bookkeeper inadvertently wrote two checks from the reserve for replacements account instead of the security deposit account. Management transferred $336 into the reserve for replacements from the security deposit account on December 20, 2019.
WEST WARREN HOUSING, INC. 110 Philbeck Street Shelby, North Carolina 28150; December 20, 2019; U. S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303; West Warren Housing, Inc. respectfully submits the following Corrective Action Plan for the year ended June 30, 2019.; Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608; Period: Year ended June 30, 2019; The 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.; Finding 2019-001: Supportive Housing for the Elderly (Section 202), CFDA #14.157; Recommendation: Management should ensure that the unauthorized withdrawals are returned to the reserve for replacements account.; Management's Response: The prior bookkeeper inadvertently wrote two checks from the reserve for replacements account instead of the security deposit account. Management transferred $336 into the reserve for replacements from the security deposit account on December 20, 2019.; If HUD has questions regarding this corrective action plan, please call (704) 481-7384.; Sincerely yours, Focal Point Management, a division of the Council on Aging of Cleveland County, North Carolina, Inc. Managing Agent
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on November 1, 2017 — management decision was due May 1, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 16, 2016 — management decision was due April 16, 2017.
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