EIN: 593044869
UEI: N2JGTH9F5FN4
Audited by: MADDOX & ASSOCIATES, APC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 December 29, 2026 (118 days from today).
What is a management decision? →FAC accepted this audit on July 7, 2025 — management decision was due January 7, 2026.
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
FAC accepted this audit on October 11, 2023 — management decision was due April 11, 2024.
FAC accepted this audit on October 19, 2022 — management decision was due April 19, 2023.
FAC accepted this audit on July 26, 2021 — management decision was due January 26, 2022.
For the year ending March 31, 2021, we reviewed project fund expenditures and found one instance where the organization?s records were unable to support the use of the project funds. Context: We tested twenty-six (26) disbursements totaling $113,938 from a population of $371,091 and found one instance of noncompliance in the amount of $1,989. Effect: Funds that were to be used for the operations of the HUD property may not be available at the time of need. Cause: No cause could be determined. Recommendation: We recommend management review and revise controls over credit card transactions to ensure disbursements are allowed for the operation of the project. Responsible Official's Response and Corrective Action Planned: The Organization agrees with the finding and recommendations. Management closed the credit card account and has established a purchasing card as of April 27, 2021 (purchasing cards act like a debit card whereas the funds must be available at the time of purchase). Management has full access and control of the card. Planned Implementation Date of Corrective Action: April 27, 2021. Person Responsible for Corrective Action: Melanie Moe, Managing Agent.
Show full finding ▾Hide full finding ▴SECTION II ? FINANCIAL STATEMENT FINDINGS None Reported. SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2021-001: Information on the Federal Program: CFDA 14.181 ? Supportive Housing for Persons with Disabilities. Compliance Requirements: PRAC project funds must 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 (24 CFR section 891.400(e)). Criteria: 24 CFR 891.400(e) Project funds must be used for the operation of the project. Condition: For the year ending March 31, 2021, we reviewed project fund expenditures and found one instance where the organization?s records were unable to support the use of the project funds. Context: We tested twenty-six (26) disbursements totaling $113,938 from a population of $371,091 and found one instance of noncompliance in the amount of $1,989. Effect: Funds that were to be used for the operations of the HUD property may not be available at the time of need. Cause: No cause could be determined. Recommendation: We recommend management review and revise controls over credit card transactions to ensure disbursements are allowed for the operation of the project. Responsible Official's Response and Corrective Action Planned: The Organization agrees with the finding and recommendations. Management closed the credit card account and has established a purchasing card as of April 27, 2021 (purchasing cards act like a debit card whereas the funds must be available at the time of purchase). Management has full access and control of the card. Planned Implementation Date of Corrective Action: April 27, 2021. Person Responsible for Corrective Action: Melanie Moe, Managing Agent.
Finding 2021-001 Comments on Findings and Recommendations: We agree with the finding and recommendations. Actions Taken or Planned: Management closed the credit card account and has established a purchasing card as of April 27, 2021 (purchasing cards act like a debit card whereas the funds must be available at the time of purchase). Management has full access and control of the card. Corrective Action Plan date:4/27/2021 Responsible Party: Melanie Moe
FAC accepted this audit on July 12, 2020 — management decision was due January 12, 2021.
FAC accepted this audit on July 7, 2019 — management decision was due January 7, 2020.
FAC accepted this audit on July 16, 2018 — management decision was due January 16, 2019.
FAC accepted this audit on September 4, 2017 — management decision was due March 4, 2018.
FAC accepted this audit on July 27, 2016 — management decision was due January 27, 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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