EIN: 593621942
UEI: JFRXEPZF9QY1
Audited by: Rivero, Gordimer & Company, P.A.
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 April 28, 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 October 28, 2026 (56 days from today).
What is a management decision? →FAC accepted this audit on April 23, 2025 — management decision was due October 23, 2025.
FAC accepted this audit on April 26, 2024 — management decision was due October 26, 2024.
FAC accepted this audit on April 19, 2023 — management decision was due October 19, 2023.
FAC accepted this audit on April 12, 2022 — management decision was due October 12, 2022.
FAC accepted this audit on April 12, 2021 — management decision was due October 12, 2021.
Section III - Federal Award Findings and Questioned Costs Finding 2020-001: Material Weakness in Compliance and in Internal Control over Compliance CFDA 14.181 Supportive Housing for Persons with Disabilities (Section 811) Criteria Management is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements applicable to the major programs. Condition The required monthly deposits to the replacement reserve account for October, November and December 2020 were not made timely. Cause The procedures and internal controls over compliance for funding the replacement reserve account were not followed. Effect The required monthly replacement reserve deposit of $800 was not made for October, November, and December 2020. Interest earning on the account were reduced due to the unallocated funds. Context Effective October 1, 2020, the management agent of the Project was changed. With the change in the management agent, the transfer of the required monthly deposit to the replacement reserve account was overlooked. Questioned Costs There were no questioned costs. Recommendation Implement a process that includes allocating the required monthly deposit to the replacement reserve account and a control process to monitor that the transfer was completed. Managements Response Management concurs with the recommendation.
Show full finding ▾Hide full finding ▴Section III - Federal Award Findings and Questioned Costs Finding 2020-001: Material Weakness in Compliance and in Internal Control over Compliance CFDA 14.181 Supportive Housing for Persons with Disabilities (Section 811) Criteria Management is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements applicable to the major programs. Condition The required monthly deposits to the replacement reserve account for October, November and December 2020 were not made timely. Cause The procedures and internal controls over compliance for funding the replacement reserve account were not followed. Effect The required monthly replacement reserve deposit of $800 was not made for October, November, and December 2020. Interest earning on the account were reduced due to the unallocated funds. Context Effective October 1, 2020, the management agent of the Project was changed. With the change in the management agent, the transfer of the required monthly deposit to the replacement reserve account was overlooked. Questioned Costs There were no questioned costs. Recommendation Implement a process that includes allocating the required monthly deposit to the replacement reserve account and a control process to monitor that the transfer was completed. Managements Response Management concurs with the recommendation.
Audit Finding Number: 2020-001 CFDA Number and Name: CFDA 14.181 Supportive Housing for Persons with Disabilities (Section 811) Name of contact person and title: Karen Kreutzer, Management Agent Anticipated completion date: Implemented in February 2021 Response to the finding: Concur with the finding Brandon Apartments, Inc. agrees with this finding and has implemented the following: ?Updated policies and procedures related to monitoring the required monthly deposit to the replacement reserve account as a result of the change in the management agent. ?Trained individuals responsible for oversite on the updated policies and procedures. ?Implemented a process to transfer the required monthly deposit of $800 each month, in a timely manner, into the replacement reserve account. ?Implemented procedures to monitor updates to the Project?s Regulatory Agreement which may result in changes to the required monthly deposit amount.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
FAC accepted this audit on April 1, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on April 3, 2018 — management decision was due October 3, 2018.
FAC accepted this audit on April 13, 2017 — management decision was due October 13, 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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