EIN: 582085904
UEI: E1XQCK1C4JX5
Audited by: LECROY RICHARDSON, P.C.
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 March 27, 2023. 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 27, 2023 (1076 days ago).
What is a management decision? →Material adjusting entries were prepared to ensure the financial statements were presented fairly. Cause: The Entity lacks the training to apply generally accepted accounting principles in recording the transactions to the general ledger. Effect: The possibility exists that the general ledger does not reflect generally accepted accounting principles.
Show full finding ▾Hide full finding ▴2022-001 Fair Presentation of Financial Statements Criteria: Management is responsible for performing adjustments to the general ledger in order to be in conformity with generally accepted accounting principles. Condition: Material adjusting entries were prepared to ensure the financial statements were presented fairly. Cause: The Entity lacks the training to apply generally accepted accounting principles in recording the transactions to the general ledger. Effect: The possibility exists that the general ledger does not reflect generally accepted accounting principles.
Finding 2022-001 Fair Presentation of Financial Statements Recommendation: The Organization should properly adjust fixed asset accounts and payables before preparing unaudited financial statements for submission to REAC. Action Taken: We concur with the recommendation and it will be implemented through discussions with personnel in preparation for closing out the year ended December 31, 2023.
2021-000
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
Material adjusting entries were prepared to ensure the financial statements were presented fairly. Cause: The Entity lacks the training to apply generally accepted accounting principles in recording the transactions to the general ledger. Effect: The possibility exists that the general ledger does not reflect generally accepted accounting principles.
Show full finding ▾Hide full finding ▴2021-001 Fair Presentation of Financial Statements Criteria: Management is responsible for performing adjustments to the general ledger in order to be in conformity with generally accepted accounting principles. Condition: Material adjusting entries were prepared to ensure the financial statements were presented fairly. Cause: The Entity lacks the training to apply generally accepted accounting principles in recording the transactions to the general ledger. Effect: The possibility exists that the general ledger does not reflect generally accepted accounting principles.
FINDING 2021-001 Fair Presentation of Financial Statements Recommendation: The Organization should properly adjust equity and fixed asset accounts before preparing unaudited financial statements for submission to REAC. Action Taken: We concur with the recommendation and it will be implemented through discussions with personnel in preparation for closing out the year ended December 31, 2022.
2020-001
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
Material adjusting entries were made to the general ledger. Criteria: Management is responsible for ensuring the financial statements are fairly presented in all material respects. Cause: Depreciation, payables and receivables were not recorded in accordance with generally accepted accounting principles. Effect: Because of the failure to properly adjust all general ledger accounts, the financial statements of the Entity could be materially misstated. Recommendation: It is recommended that the Entity make the necessary adjustments to depreciation, payables and receivables to ensure the financial statements are in conformity with generally accepted accounting principles.
Show full finding ▾Hide full finding ▴2020-001 Fair Presentation of Financial Statements Condition: Material adjusting entries were made to the general ledger. Criteria: Management is responsible for ensuring the financial statements are fairly presented in all material respects. Cause: Depreciation, payables and receivables were not recorded in accordance with generally accepted accounting principles. Effect: Because of the failure to properly adjust all general ledger accounts, the financial statements of the Entity could be materially misstated. Recommendation: It is recommended that the Entity make the necessary adjustments to depreciation, payables and receivables to ensure the financial statements are in conformity with generally accepted accounting principles.
FINDING 2020-001 Fair Presentation of Financial Statements Recommendation: The Organization should properly adjust equity and fixed asset accounts before preparing unaudited financial statements for submission to REAC. Action Taken: We concur with the recommendation and it will be implemented through discussions with personnel in preparation for closing out the year ended December 31, 2021.
2019-001
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
Material adjusting entries were made to the general ledger. Criteria: Management is responsible for ensuring the financial statements are fairly presented in all material respects. Cause: Depreciation, payables and receivables were not recorded in accordance with generally accepted accounting principles. Effect: Because of the failure to properly adjust all general ledger accounts, the financial statements of the Entity could be materially misstated. Recommendation: It is recommended that the Entity make the necessary adjustments to depreciation, payables and receivables to ensure the financial statements are in conformity with generally accepted accounting principles.
Show full finding ▾Hide full finding ▴2019-001 Fair Presentation of Financial Statements Condition: Material adjusting entries were made to the general ledger. Criteria: Management is responsible for ensuring the financial statements are fairly presented in all material respects. Cause: Depreciation, payables and receivables were not recorded in accordance with generally accepted accounting principles. Effect: Because of the failure to properly adjust all general ledger accounts, the financial statements of the Entity could be materially misstated. Recommendation: It is recommended that the Entity make the necessary adjustments to depreciation, payables and receivables to ensure the financial statements are in conformity with generally accepted accounting principles.
The finding from the 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT Material Weakness FINDING 2019-001 Fair Presentation of Financial Statements Recommendation: The Organization should properly adjust equity and fixed asset accounts before preparing unaudited financial statements for submission to REAC. Action Taken: We concur with the recommendation and it will be implemented through discussions with personnel in preparation for closing out the year ended December 31, 2020.
FAC accepted this audit on May 14, 2019 — management decision was due November 14, 2019.
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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