EIN: 627508344
UEI: GSA_MIGRATION
Audited by: OTIS ATWELL
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 11, 2020. 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 May 11, 2021 (1937 days ago).
What is a management decision? →The Executive Director is the only individual responsible for reviewing/approving disbursements as well as authorizing payments. No other individual reviews the costs prior to payment to ensure that they are in fact allowable. There is not enough staff to support proper segregation of duties. Criteria: Per the HUD Nonprofit audit guide, section A. Activities Allowed or Unallowed states that this ?requirement specifies the activities that can or cannot be funded under a specific program and almost always applies to federal programs. The specific requirements for activities allowed or unallowed are unique to each federal program and are found in the federal statutes, regulations, and the terms and conditions of the federal award pertaining to the program.? Cause: Lack of employees or additional oversight by Board of Directors. Effect or Potential Effect: Use of project funds for unallowable costs. Recommendation: As there are some offsetting controls in place that provide for limited segregation of duties and due to the limited financial resources of the Corporation, management has determined that it is not practical at this time to hire additional employees. Monthly financial reports detailing all cash transactions are currently sent to the board of directors, but a formal signoff should be instituted. Reporting Views of Responsible Officials: Sonata Housing, Inc. has reviewed the cost/benefit of additional staff and has concluded that they do not have the resources at this time to hire additional staff and achieve segregation of duties.
Show full finding ▾Hide full finding ▴Questioned Costs: N/A Information on Universe and Population Size: N/A Sample Size information: N/A Noncompliance Information: No instances of noncompliance identified. Condition: The Executive Director is the only individual responsible for reviewing/approving disbursements as well as authorizing payments. No other individual reviews the costs prior to payment to ensure that they are in fact allowable. There is not enough staff to support proper segregation of duties. Criteria: Per the HUD Nonprofit audit guide, section A. Activities Allowed or Unallowed states that this ?requirement specifies the activities that can or cannot be funded under a specific program and almost always applies to federal programs. The specific requirements for activities allowed or unallowed are unique to each federal program and are found in the federal statutes, regulations, and the terms and conditions of the federal award pertaining to the program.? Cause: Lack of employees or additional oversight by Board of Directors. Effect or Potential Effect: Use of project funds for unallowable costs. Recommendation: As there are some offsetting controls in place that provide for limited segregation of duties and due to the limited financial resources of the Corporation, management has determined that it is not practical at this time to hire additional employees. Monthly financial reports detailing all cash transactions are currently sent to the board of directors, but a formal signoff should be instituted. Reporting Views of Responsible Officials: Sonata Housing, Inc. has reviewed the cost/benefit of additional staff and has concluded that they do not have the resources at this time to hire additional staff and achieve segregation of duties.
Financial Statement Finding. Recommendation: The Auditor recommended that a formal signoff of the Board of Director detailed review of monthly financial reports be implemented. Action Taken: Sonata Housing Inc. will develop a formal signoff process for the monthly financial statements sent to the Board of Directors.
FAC accepted this audit on August 13, 2019 — management decision was due February 13, 2020.
FAC accepted this audit on August 14, 2018 — management decision was due February 14, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-004
FAC accepted this audit on August 2, 2017 — management decision was due February 2, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on September 6, 2016 — management decision was due March 6, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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 New Hampshire →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
