EIN: 650139973
UEI: H61TDJPRUNC4
Audited by: Gutierrez Madariaga, CPA P.A.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 4, 2025. 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 August 4, 2025 (392 days ago).
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2023-001
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
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2021-002
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2021-004
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FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
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2020-001
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FAC accepted this audit on July 30, 2020 — management decision was due January 30, 2021.
The security deposit account is not fully funded. Cause: Procedures in place to ensure that tenant security deposits are fully funded were not followed. Effect or Potential Effect: The security deposits account does not have sufficient funds to make refunds to all tenants. Auditor Non-Compliance Code: M Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $29. Management will ensure that the security deposits are properly funded in the future. Context: The security deposit account is not fully funded. Recommendation: Management should compare the reconciled cash account to the security deposit listing to ensure that there is enough cash to refund all tenant deposits. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $29. Management will ensure that the security deposits are properly funded in the future. Response Indicator: Agree Completion Date: July 8, 2020 Response: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $29. Management will ensure that the security deposits are properly funded in the future.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2020-001 Type of Finding: FA Finding Resolution Status: Resolved Information on Universe Population Size: The finding was not a result of a sampling procedure. Sample Size Information: The finding was not a result of a sampling procedure. Identification of Repeat Finding and Finding Reference Number: This is not a repeat finding. Criteria: The regulatory agreement requires that the balance in the security deposit account cannot be less than the security deposit obligation. Statement of Condition: The security deposit account is not fully funded. Cause: Procedures in place to ensure that tenant security deposits are fully funded were not followed. Effect or Potential Effect: The security deposits account does not have sufficient funds to make refunds to all tenants. Auditor Non-Compliance Code: M Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $29. Management will ensure that the security deposits are properly funded in the future. Context: The security deposit account is not fully funded. Recommendation: Management should compare the reconciled cash account to the security deposit listing to ensure that there is enough cash to refund all tenant deposits. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $29. Management will ensure that the security deposits are properly funded in the future. Response Indicator: Agree Completion Date: July 8, 2020 Response: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $29. Management will ensure that the security deposits are properly funded in the future.
Finding Reference Number: 2020-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 8, 2020 in the amount of $29. Management will ensure that the security deposits are properly funded in the future. Completion Date: July 8, 2020
FAC accepted this audit on September 3, 2019 — management decision was due March 3, 2020.
FAC accepted this audit on October 4, 2018 — management decision was due April 4, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 3, 2017 — management decision was due April 3, 2018.
FAC accepted this audit on October 4, 2016 — management decision was due April 4, 2017.
GSA_MIGRATION
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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.
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