Highlands Residential ServicesLocal Government

EIN: 626011770

UEI: PZH9KTHB9SA1

Audited by: Smith Marion & Co

Oversight agency: 14 [Department of Housing and Urban Development]

View federal awards & risk assessment →

Data as of September 7, 2026

Highlands Residential Services10 audit years1 findings

Audit Years

Total Findings

Repeat Findings

$2.2M

Federal Awards Expended (FY 2025)

FY 2025-12-31 FY 2024-12-31 FY 2023-12-31 FY 2022-12-31 FY 2021-12-31 FY 2020-12-31 FY 2019-12-31 FY 2018-12-31 FY 2017-09-30 FY 2016-09-30

FY 2025-12-31

QUALIFIED OPINION$2,189,248 federal awards expendedNo findings recorded this year

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 24, 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 September 24, 2026 (16 days from today).

What is a management decision? →

Funder? Track this deadline →

FY 2024-12-31

QUALIFIED OPINION$2,291,712 federal awards expendedNo findings recorded this year

FAC accepted this audit on May 7, 2025 — management decision was due November 7, 2025.

FY 2023-12-31

QUALIFIED OPINION$3,597,493 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.

FY 2022-12-31

QUALIFIED OPINION$3,196,063 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 26, 2023 — management decision was due December 26, 2023.

FY 2021-12-31

QUALIFIED OPINION$4,337,092 federal awards expendedNo findings recorded this year

FAC accepted this audit on August 1, 2022 — management decision was due February 1, 2023.

FY 2020-12-31

QUALIFIED OPINION$2,586,926 federal awards expendedNo findings recorded this year

FAC accepted this audit on July 19, 2021 — management decision was due January 19, 2022.

FY 2019-12-31

QUALIFIED OPINION$2,628,087 federal awards expendedNo findings recorded this year

FAC accepted this audit on October 21, 2020 — management decision was due April 21, 2021.

FY 2018-12-31

QUALIFIED OPINION$2,689,638 federal awards expendedNo findings recorded this year

FAC accepted this audit on September 23, 2019 — management decision was due March 23, 2020.

FY 2017-09-30

UNMODIFIED OPINION, QUALIFIED OPINION$2,402,705 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 18, 2018 — management decision was due December 18, 2018.

FY 2016-09-30

LOW-RISK AUDITEE$2,551,025 federal awards expended

FAC accepted this audit on June 14, 2017 — management decision was due December 14, 2017.

2016-001

Special Tests & Provisions

SIGNIFICANT DEFICIENCY

GSA_MIGRATION

Show full finding ▾

Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Special Tests and Provisions →

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.

Browse other Single Audit organizations in Tennessee →

Are you this organization?

Track your findings and corrective action plans across audit cycles.

Start tracking findings →

Do you fund this organization?

Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.

Checking several at once? Portfolio view →

Product

Resources

Legal

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.