EIN: 660621944
UEI: SWL2NCQNDVF3
Audited by: Bert Smith & Co.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 8, 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 April 8, 2026 (155 days ago).
What is a management decision? →No approval was obtained for two (2) withdrawals from the reserve account. Criteria: Pursuant to the Capital Advance Regulatory Agreement, disbursements from such funds may be made only after the consent in writing of HUD. Cause: The Project needed to make immediate repairs prior to REAC assessment Effect: Noncompliance with HUD guidelines. Questioned Costs: Undetermined Recommendation: Management should adhere to HUD’s guidelines and seek to obtain written approval for all withdrawals from the reserve account. Views of Responsible Officials and Planned Corrective Action: The funds withdrawn from the Reserve Regulatory account was done based on a verbal agreement between Jose L Castillo, SAE and Mona Barnes, to perform needed repairs in preparation for REAC inspection. The funds were subsequently returned to the account.
Show full finding ▾Hide full finding ▴2024-01: Replacement Reserve Withdrawal Federal Agency: Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly (Section 202) CFDA No.: 14.157 Compliance Requirements: Special Tests and Provisions Condition: No approval was obtained for two (2) withdrawals from the reserve account. Criteria: Pursuant to the Capital Advance Regulatory Agreement, disbursements from such funds may be made only after the consent in writing of HUD. Cause: The Project needed to make immediate repairs prior to REAC assessment Effect: Noncompliance with HUD guidelines. Questioned Costs: Undetermined Recommendation: Management should adhere to HUD’s guidelines and seek to obtain written approval for all withdrawals from the reserve account. Views of Responsible Officials and Planned Corrective Action: The funds withdrawn from the Reserve Regulatory account was done based on a verbal agreement between Jose L Castillo, SAE and Mona Barnes, to perform needed repairs in preparation for REAC inspection. The funds were subsequently returned to the account.
The funds were subsequently returned to the account.
FAC accepted this audit on December 31, 2024 — management decision was due July 1, 2025.
FAC accepted this audit on September 15, 2022 — management decision was due March 15, 2023.
FAC accepted this audit on September 13, 2022 — management decision was due March 13, 2023.
FAC accepted this audit on November 12, 2020 — management decision was due May 12, 2021.
FAC accepted this audit on October 26, 2019 — management decision was due April 26, 2020.
FAC accepted this audit on March 7, 2019 — management decision was due September 7, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 26, 2018 — management decision was due October 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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