EIN: 593071574
UEI: YCK6VNWRTUD8
Audited by: MADDOX & ASSOCIATES, APC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 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 (109 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 16, 2022 — management decision was due April 16, 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 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 Context: Of the $18,110 withdrawn from the account during the year ended March 31, 2021, $242.58 was not approved.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
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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