EIN: 592240502
UEI: FNE3S9E6J2C8
Audited by: Templeton & Company, LLP
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 9, 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 9, 2026 (9 days from today).
What is a management decision? →FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
Subsequent to June 30, 2024, management became aware that a Federal grant passed through from the Palm Beach County Board of County Commissioners (the County) and from the U.S. Department of Housing and Urban Development (HUD) via a forgivable loan entered into during the fiscal year, along with the related real property acquisition and escrow activity, had not been recorded in the appropriate period. The forgivable promissory note was funded through HUD’s Community Development Block Grant (CDBG‑CV) program, which carries specific compliance and reporting requirements. Management identified that the executed Loan Agreement had not been provided to the Agency’s Finance and Accounting personnel as intended. As a result, the Loan Agreement, the property purchase, and related compliance requirements were not communicated to the appropriate individuals who were unaware of the transaction and therefore did not record the purchase of the property or the associated debt as of June 30, 2024. Additionally, borrowings under the Loan Agreement are subject to federal single audit requirements, as the funding for the forgivable loan was provided by HUD under the CDBG‑CV program.
Show full finding ▾Hide full finding ▴Subsequent to June 30, 2024, management became aware that a Federal grant passed through from the Palm Beach County Board of County Commissioners (the County) and from the U.S. Department of Housing and Urban Development (HUD) via a forgivable loan entered into during the fiscal year, along with the related real property acquisition and escrow activity, had not been recorded in the appropriate period. The forgivable promissory note was funded through HUD’s Community Development Block Grant (CDBG‑CV) program, which carries specific compliance and reporting requirements. Management identified that the executed Loan Agreement had not been provided to the Agency’s Finance and Accounting personnel as intended. As a result, the Loan Agreement, the property purchase, and related compliance requirements were not communicated to the appropriate individuals who were unaware of the transaction and therefore did not record the purchase of the property or the associated debt as of June 30, 2024. Additionally, borrowings under the Loan Agreement are subject to federal single audit requirements, as the funding for the forgivable loan was provided by HUD under the CDBG‑CV program.
Management will establish policies and procedures to help ensure that all loan and grant agreements entered by the Agency are communicated to the appropriate individuals in the finance and accounting department, as well as to the Agency’s executive leadership, prior to the agreements being finalized.
FAC accepted this audit on March 5, 2026 — management decision was due September 5, 2026.
Subsequent to June 30, 2024, management became aware that a Federal grant passed through from the Palm Beach County Board of County Commissioners (the County) and from the U.S. Department of Housing and Urban Development (HUD) via a forgivable loan entered into during the fiscal year, along with the related real property acquisition and escrow activity, had not been recorded in the appropriate period. The forgivable promissory note was funded through HUD’s Community Development Block Grant (CDBG‑CV) program, which carries specific compliance and reporting requirements. Management identified that the executed Loan Agreement had not been provided to the Agency’s Finance and Accounting personnel as intended. As a result, the Loan Agreement, the property purchase, and related compliance requirements were not communicated to the appropriate individuals who were unaware of the transaction and therefore did not record the purchase of the property or the associated debt as of June 30, 2024. Additionally, borrowings under the Loan Agreement are subject to federal single audit requirements, as the funding for the forgivable loan was provided by HUD under the CDBG‑CV program.
Show full finding ▾Hide full finding ▴Subsequent to June 30, 2024, management became aware that a Federal grant passed through from the Palm Beach County Board of County Commissioners (the County) and from the U.S. Department of Housing and Urban Development (HUD) via a forgivable loan entered into during the fiscal year, along with the related real property acquisition and escrow activity, had not been recorded in the appropriate period. The forgivable promissory note was funded through HUD’s Community Development Block Grant (CDBG‑CV) program, which carries specific compliance and reporting requirements. Management identified that the executed Loan Agreement had not been provided to the Agency’s Finance and Accounting personnel as intended. As a result, the Loan Agreement, the property purchase, and related compliance requirements were not communicated to the appropriate individuals who were unaware of the transaction and therefore did not record the purchase of the property or the associated debt as of June 30, 2024. Additionally, borrowings under the Loan Agreement are subject to federal single audit requirements, as the funding for the forgivable loan was provided by HUD under the CDBG‑CV program.
Management will establish policies and procedures to help ensure that all loan and grant agreements entered by the Agency are communicated to the appropriate individuals in the finance and accounting department, as well as to the Agency’s executive leadership, prior to the agreements being finalized.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on December 18, 2022 — management decision was due June 18, 2023.
FAC accepted this audit on January 26, 2022 — management decision was due July 26, 2022.
FAC accepted this audit on February 10, 2021 — management decision was due August 10, 2021.
FAC accepted this audit on November 13, 2019 — management decision was due May 13, 2020.
FAC accepted this audit on November 14, 2018 — management decision was due May 14, 2019.
FAC accepted this audit on November 26, 2017 — management decision was due May 26, 2018.
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
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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