EIN: 593071574
UEI: YCK6VNWRTUD8
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 26, 2021. 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 26, 2022 (1670 days ago).
What is a management decision? →For the year ending March 31, 2021, we reviewed the withdrawals from the replacement reserve and noted one withdrawal exceeded the approved amount. Context: Of the $18,110 withdrawn from the account during the year ended March 31, 2021, $242.58 was not approved. Subsequent to the audit, the Organization deposited $242.58 to the reserve account. Effect: Organization used reserve funds that were intended for specific purposes risking availability at time of need. Cause: No cause could be determined. Recommendation: We recommend management review and revise controls over replacement reserves to ensure required withdrawals are approved. Responsible Official's Response and Corrective Action Planned: The Organization agrees with the finding and recommendation, as it was human error. On June 14, 2021 a deposit was made into the replacement reserve account for $242.58. Planned Implementation Date of Corrective Action: June 14, 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 ? Section 811 Capital Advance. Compliance Requirements: All disbursements from the reserve must be approved by HUD. Type of Finding: Noncompliance (Special Tests and Provisions). Criteria: 24 CFR 891.405(d) Funds may be drawn from the reserve and used only in accordance with HUD guidelines and with the approval of, or as directed by, HUD. Condition: For the year ending March 31, 2021, we reviewed the withdrawals from the replacement reserve and noted one withdrawal exceeded the approved amount. Context: Of the $18,110 withdrawn from the account during the year ended March 31, 2021, $242.58 was not approved. Subsequent to the audit, the Organization deposited $242.58 to the reserve account. Effect: Organization used reserve funds that were intended for specific purposes risking availability at time of need. Cause: No cause could be determined. Recommendation: We recommend management review and revise controls over replacement reserves to ensure required withdrawals are approved. Responsible Official's Response and Corrective Action Planned: The Organization agrees with the finding and recommendation, as it was human error. On June 14, 2021 a deposit was made into the replacement reserve account for $242.58. Planned Implementation Date of Corrective Action: June 14, 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 as it was human error. Actions Taken or Planned: On June 14, 2021 a deposit was made into the replacement reserve account for $ 242.58 Corrective Action Plan Date: 6/17/2021 Person Responsible for correction action: Melanie Moe
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