EIN: 621873825
UEI: Q2V9WRLGGH85
Audited by: JHM CPAs
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 20, 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 20, 2026 (44 days from today).
What is a management decision? →Information on federal program Section 811 Supportive Housing for Persons with Disabilities Federal Assistance Listing Number 14.181. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of December 31, 2025. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Show full finding ▾Hide full finding ▴Information on federal program Section 811 Supportive Housing for Persons with Disabilities Federal Assistance Listing Number 14.181. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of December 31, 2025. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
2024-001
FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
Information on federal program Section 811 Supportive Housing for Persons with Disabilities Federal Assistance Listing Number 14.181. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of December 31, 2024. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Show full finding ▾Hide full finding ▴Information on federal program Section 811 Supportive Housing for Persons with Disabilities Federal Assistance Listing Number 14.181. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of December 31, 2024. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
2023-001
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
Current Year Findings Finding 2023-001 Information on federal program Section 811 Supportive Housing for Persons with Disabilities Federal Assistance Listing Number 14.181. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of December 31, 2023. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Show full finding ▾Hide full finding ▴Current Year Findings Finding 2023-001 Information on federal program Section 811 Supportive Housing for Persons with Disabilities Federal Assistance Listing Number 14.181. Questioned costs $0 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization’s escrow cash account did not have adequate deposits as of December 31, 2023. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors’ summary of the auditee’s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
2022-001
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
Current Year Findings Finding 2022-001 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization?s escrow cash account did not have adequate deposits as of December 31, 2022. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Show full finding ▾Hide full finding ▴Current Year Findings Finding 2022-001 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization?s escrow cash account did not have adequate deposits as of December 31, 2022. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
"Name of auditee: Clinch River Apartments HUD auditee identification number: 087-HD043 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended December 31, 2021 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 931-432-4111 Findings ? Federal Awards Program Findings Reference Number: 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities CFDA Number: 14.181 Management's response: Management concurs with the finding. Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash."
2021-001
FAC accepted this audit on April 13, 2022 — management decision was due October 13, 2022.
Current Year Findings Finding 2021-001 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization?s escrow cash account did not have adequate deposits as of December 31, 2021. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Show full finding ▾Hide full finding ▴Current Year Findings Finding 2021-001 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization?s escrow cash account did not have adequate deposits as of December 31, 2021. Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Name of auditee: Clinch River Apartments HUD auditee identification number: 087-HD043 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended December 31, 2021 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 931-432-4111 Findings ? Federal Awards Program Findings Reference Number: 2021-001 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities CFDA Number: 14.181 Management's response: Management concurs with the finding. Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
2020-001
FAC accepted this audit on May 6, 2021 — management decision was due November 6, 2021.
Finding 2020-001 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization?s escrow cash account did not have adequate deposits as of December 31, 2020.Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Show full finding ▾Hide full finding ▴Finding 2020-001 Criteria The Organization is required to make deposits into an escrow account to fund tax and insurance payments for the fiscal year. Condition The Organization?s escrow cash account did not have adequate deposits as of December 31, 2020.Cause The Organization had inadequate cash on hand to fund the escrow account. Effect The Organization may not be able to pay for their taxes and insurance for the upcoming year. Recommendation Management should budget for monthly tax and insurance escrow deposits and request a rent increase to prevent future shortfalls in escrow cash. Views of Management Management concurs. Auditors? summary of the auditee?s comments on the findings and recommendations Management will request a rent increase and make deposits to the escrow account sufficient to cover future tax and insurance costs.
Name of auditee: Clinch River Apartments, Inc. HUD auditee identification number: 087-HD043 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended December 31, 2020 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 931-432-4111 Findings ? Federal Awards Program Findings Reference Number: 2020-001 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities CFDA Number: 14.181 Management?s response: Management concurs with the finding. Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash. Implementation Date: Immediately.
FAC accepted this audit on March 23, 2020 — management decision was due September 23, 2020.
FAC accepted this audit on April 14, 2019 — management decision was due October 14, 2019.
FAC accepted this audit on April 9, 2018 — management decision was due October 9, 2018.
FAC accepted this audit on April 3, 2017 — management decision was due October 3, 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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