EIN: 591562393
UEI: NFTNLD58NU99
Audited by: BCA Watson Rice LLP
Cognizant 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 July 30, 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 January 30, 2027 (153 days from today).
What is a management decision? →Late reconciliation of significant accounts to general ledger
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Planned Corrective Action: Management does not concur with this finding. Management asserts that concerns regarding reconciliations were never communicated during the audit and requests auditor reconsideration pending documentation review. Expected Implementation Date: No corrective action required pending auditor reconsideration. Contact Person: Chief Financial O icer
Insufficient Board Membership and Lack of Quorum
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Lack of Quorum icient Board Membership and Planned Corrective Action: Management concurs with this finding. Formal notification to state appointing authority requesting expedited appointments. Communicated with HUD Miami Field O ice regarding interim compliance framework. Implemented commissioner term-expiration tracking system with advance notices. Held procurement/financial commitments pending board authorization where permissible. Expected Implementation Date: Ongoing; actions already implemented. Contact Person: Executive Director
Lack of Evidence of Journal Entry Approval
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Planned Corrective Action: Management does not concur with this finding and requests audit trail review before finalization. Expected Implementation Date: No corrective action required pending auditor review. Contact Person: Chief Financial O icer
Unreconciled financial records
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Planned Corrective Action: Management concurs. Excel formula error corrected and new year-end review procedure implemented. Expected Implementation Date: Implemented for FY2025 closeout.
Missing Supporting Documentation for SUL Testing
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Planned Corrective Action: Management does not concur. Auditor had full system access and management was not asked for additional documentation. Expected Implementation Date: None required; pending auditor clarification. Contact Person: Chief Financial O icer
Invalid HUD-9886 Authorization Forms
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Planned Corrective Action: Management does not concur and requests review of documentation provided during fieldwork. Expected Implementation Date: None required; pending auditor review. Contact Person: Housing Program Director
Missing Initial Income Verification Documentation
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Planned Corrective Action: Management does not concur and asserts documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Missing HQS Inspection Documentation (HUD Form 52580-A)
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Planned Corrective Action: Management does not concur. Documentation or explanations were provided for all files tested. Expected Implementation Date: None required. Contact Person: Housing Inspector Supervisor
Missing Annual Reexamination Application Documentation
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Management does not concur and asserts that complete documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Missing HUD-50058 Documentation
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Management does not concur. Documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Failure to Verify and Document Value of Tenant Assets
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Management does not concur. Adequate verification documentation existed and was provided. Expected Implementation Date: None required. Contact Person: Housing Program Director
Missing Request for Tenancy Approval Documentation (HUD-52517)
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Management does not concur. Documentation was provided and no further information was requested by auditors. Expected Implementation Date: None required. Contact Person: Housing Program Director
Missing Rent Reasonableness Documentation
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Management does not concur. Rent reasonableness documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Failure to Issue Annual Reexamination Notification Letter
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Management does not concur. Documentation was provided and auditors did not request additional information. Expected Implementation Date: None required. Contact Person: Housing Program Director
Missing Third-Party Income Verification for Annual Reexamination
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Management does not concur. Documentation was provided for all files tested. Expected Implementation Date: None required. Contact Person: Housing Program Director
FAC accepted this audit on March 6, 2026 — management decision was due September 6, 2026.
FAC accepted this audit on April 29, 2024 — management decision was due October 29, 2024.
FAC accepted this audit on April 26, 2023 — management decision was due October 26, 2023.
FAC accepted this audit on April 7, 2022 — management decision was due October 7, 2022.
FAC accepted this audit on April 29, 2021 — management decision was due October 29, 2021.
FAC accepted this audit on April 8, 2020 — management decision was due October 8, 2020.
FAC accepted this audit on April 2, 2019 — management decision was due October 2, 2019.
FAC accepted this audit on April 16, 2018 — management decision was due October 16, 2018.
FAC accepted this audit on April 12, 2017 — management decision was due October 12, 2017.
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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