EIN: 651177388
UEI: MET9CTA2G357
Audited by: Walker Healthcare CPAs
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 February 12, 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 August 12, 2026 (20 days ago).
What is a management decision? →FAC accepted this audit on February 20, 2025 — management decision was due August 20, 2025.
Related party transactions are not always communicated and recorded in a timely manner. Criteria: Accounting records not properly maintained. Effect: Misstated financial reports result from inaccurate accounting records, inaccurate surplus cash calculations. Unrecorded transactions. Cause: Transactions processed on behalf of the Project by related parties are not always timely communicated to the management agent creating delay in recording, causing differences and reconciling items between management agent and Project owner accounting records. Recommendation: Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities. Management’s Response: Management concurs with the auditor’s finding that the Project’s related parties should communicate and reconcile accounting transactions in a timely manner. Communications and reconciliation will begin immediately.
Show full finding ▾Hide full finding ▴CORRECTIVE ACTION NOT STARTED OR IN PROCESS Finding Number 2024-001: Federal Program: CFDA 14.157 – Section 202 Capital Advance Type: Financial Statement Statement of Condition: Related party transactions are not always communicated and recorded in a timely manner. Criteria: Accounting records not properly maintained. Effect: Misstated financial reports result from inaccurate accounting records, inaccurate surplus cash calculations. Unrecorded transactions. Cause: Transactions processed on behalf of the Project by related parties are not always timely communicated to the management agent creating delay in recording, causing differences and reconciling items between management agent and Project owner accounting records. Recommendation: Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities. Management’s Response: Management concurs with the auditor’s finding that the Project’s related parties should communicate and reconcile accounting transactions in a timely manner. Communications and reconciliation will begin immediately.
Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities.
2023-002
FAC accepted this audit on May 6, 2024 — management decision was due November 6, 2024.
During the June 30, 2023 audit, accounting errors were detected. Transactions related to specific invoices recorded in the prior year were recorded again in the accounting system in the current year. Additionally, invoices previously paid were still included in accounts payable. Prior year audit entries were not recorded. Criteria: Accounting records not properly maintained. Effect: Inaccurate accounting results in misstated financial reports and incorrect surplus cash calculations. Cause: Reconciliations are not being effectively performed between the management agent and Project owner to ensure accounting records are accurate and updated. Additionally, journal entries, including entries resulting from the audit, are not always consistently recorded by the management agent. Reconciliations to the audited financial statements are not performed. Recommendation: Management needs to ensure accrual basis of accounting is maintained. Accounting records need to be reconciled between management agent and Project owner and to the audited financial statements to ensure all entries have been made and the financial records current and accurate. Track invoices to ensure they are correctly recorded in the financial statements and when paid, they are properly removed from the schedules. Management’s Response: Management concurs with the auditor’s finding that the Project’s accounting records should be maintained and reconciled between management agent and Project owner and the audited financial statement. Communications and reconciliations will begin immediately.
Show full finding ▾Hide full finding ▴CORRECTIVE ACTION NOT STARTED OR IN PROCESS Finding Number 2023-001: Federal Program: CFDA 14.157 – Section 202 Capital Advance Type: Financial Statement Statement of Condition: During the June 30, 2023 audit, accounting errors were detected. Transactions related to specific invoices recorded in the prior year were recorded again in the accounting system in the current year. Additionally, invoices previously paid were still included in accounts payable. Prior year audit entries were not recorded. Criteria: Accounting records not properly maintained. Effect: Inaccurate accounting results in misstated financial reports and incorrect surplus cash calculations. Cause: Reconciliations are not being effectively performed between the management agent and Project owner to ensure accounting records are accurate and updated. Additionally, journal entries, including entries resulting from the audit, are not always consistently recorded by the management agent. Reconciliations to the audited financial statements are not performed. Recommendation: Management needs to ensure accrual basis of accounting is maintained. Accounting records need to be reconciled between management agent and Project owner and to the audited financial statements to ensure all entries have been made and the financial records current and accurate. Track invoices to ensure they are correctly recorded in the financial statements and when paid, they are properly removed from the schedules. Management’s Response: Management concurs with the auditor’s finding that the Project’s accounting records should be maintained and reconciled between management agent and Project owner and the audited financial statement. Communications and reconciliations will begin immediately.
Recommendation: Management needs to ensure accrual basis of accounting is maintained. Accounting records need to be reconciled between management agent and Project owner and to the audited financial statements to ensure all entries have been made and the financial records current and accurate. Track invoices to ensure they are correctly recorded in the financial statements and when paid, they are properly removed from the schedules. Management’s Response: Management concurs with the auditor’s finding that the Project’s accounting records should be maintained and reconciled between management agent and Project owner and the audited financial statement. Communications and reconciliations will begin immediately.
Related party transactions are not always communicated and recorded in a timely manner. Criteria: Accounting records not properly maintained. Effect: Misstated financial reports result from inaccurate accounting records, inaccurate surplus cash calculations. Unrecorded transactions. Cause: Transactions processed on behalf of the Project by related parties are not always timely communicated to the management agent creating delay in recording, causing differences and reconciling items between management agent and Project owner accounting records. Recommendation: Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities. Management’s Response: Management concurs with the auditor’s finding that the Project’s related parties should communicate and reconcile accounting transactions in a timely manner. Communications and reconciliation will begin immediately.
Show full finding ▾Hide full finding ▴Finding Number 2023-002: Federal Program: CFDA 14.157 – Section 202 Capital Advance Type: Financial Statement Statement of Condition: Related party transactions are not always communicated and recorded in a timely manner. Criteria: Accounting records not properly maintained. Effect: Misstated financial reports result from inaccurate accounting records, inaccurate surplus cash calculations. Unrecorded transactions. Cause: Transactions processed on behalf of the Project by related parties are not always timely communicated to the management agent creating delay in recording, causing differences and reconciling items between management agent and Project owner accounting records. Recommendation: Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities. Management’s Response: Management concurs with the auditor’s finding that the Project’s related parties should communicate and reconcile accounting transactions in a timely manner. Communications and reconciliation will begin immediately.
Recommendation: Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities. Management’s Response: Management concurs with the auditor’s finding that the Project’s related parties should communicate and reconcile accounting transactions in a timely manner. Communications and reconciliation will begin immediately.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on March 13, 2022 — management decision was due September 13, 2022.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on February 24, 2020 — management decision was due August 24, 2020.
FAC accepted this audit on January 28, 2019 — management decision was due July 28, 2019.
FAC accepted this audit on November 28, 2017 — management decision was due May 28, 2018.
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 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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