EIN: 660673019
UEI: DGC9XQ6J8SS8
Audited by: JLM & CO., LLP
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 August 13, 2023. 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 February 13, 2024 (931 days ago).
What is a management decision? →Finding No. 2022-001 1. CONDITION ? Late refund of security deposit in one of five refunds examined. 2. CRITERIA ? Refunds of security deposits must be made on or before 30 days after the tenant?s move-out as stated in HUD Handbook 4350.3 Rev. 1, Chapter 6, Section 2, paragraph 6-18. 3. EFFECT ? Noncompliance with HUD?s stipulated requirements related to refund procedures. 4. CAUSE ? Management Agent did not process move-out documentation in a reasonable time period to comply with HUD?s regulations applicable refunds. 5. QUESTIONED COSTS ? None. 6. RECOMMENDATION ? Management Agent must assure that move-out documents for refunds of security deposits be processed within a reasonable time period to comply with HUD?s regulations.
Show full finding ▾Hide full finding ▴Finding No. 2022-001 1. CONDITION ? Late refund of security deposit in one of five refunds examined. 2. CRITERIA ? Refunds of security deposits must be made on or before 30 days after the tenant?s move-out as stated in HUD Handbook 4350.3 Rev. 1, Chapter 6, Section 2, paragraph 6-18. 3. EFFECT ? Noncompliance with HUD?s stipulated requirements related to refund procedures. 4. CAUSE ? Management Agent did not process move-out documentation in a reasonable time period to comply with HUD?s regulations applicable refunds. 5. QUESTIONED COSTS ? None. 6. RECOMMENDATION ? Management Agent must assure that move-out documents for refunds of security deposits be processed within a reasonable time period to comply with HUD?s regulations.
EL HOGAR ADVENTISTA, INC. CORRECTIVE ACTION PLAN FINANCIAL STATEMENT Fiscal Year May 31, 2022 NAME OF PROJECT: NUMBER OF PROJECT: Ines Maria Mendoza FHA# 056-EE-070 AUDITOR / AUDIT FIRM: Jose Luis Mendoza & Co., LLP FINDING NO. 2022-001 SECURITY DEPOSITS We agree. The late fund occurred on May 27, 2021 and the project operations were still recovering of the Covid-19 lockdown experience. Project Administrator has been advised to follow the procedures as established and is under a monitoring process to avoid non-compliance with the regulations. Combined Building & Housing Consultants, Inc. Management Agent Name of Contact Person: Rebecca Palacios Position: President Combined Building
FAC accepted this audit on June 25, 2023 — management decision was due December 25, 2023.
Finding No. 2021-001 1. CONDITION ? Security deposits cash accounts is overfunded when compared to Project tenant security liability. 2. CRITERIA ? In HUD Handbook 4350.3. Rev. 1. Chapter 6, Section 2 Paragraph 6-17(B), stated that cash balance in the security deposit bank account must be equal to the amount collected from all tenants at occupancy date plus accrued interest. 3. EFFECT ? Security cash account is overstated by $113. 4. CAUSE ? Collection of tenant rent deposited by error in the tenant security deposit cash account. 5. QUESTIONED COSTS ? None. 6. RECOMMENDATION ? Management Agent must transfer the overstated amount to the operating cash account, as soon as possible.
Show full finding ▾Hide full finding ▴Finding No. 2021-001 1. CONDITION ? Security deposits cash accounts is overfunded when compared to Project tenant security liability. 2. CRITERIA ? In HUD Handbook 4350.3. Rev. 1. Chapter 6, Section 2 Paragraph 6-17(B), stated that cash balance in the security deposit bank account must be equal to the amount collected from all tenants at occupancy date plus accrued interest. 3. EFFECT ? Security cash account is overstated by $113. 4. CAUSE ? Collection of tenant rent deposited by error in the tenant security deposit cash account. 5. QUESTIONED COSTS ? None. 6. RECOMMENDATION ? Management Agent must transfer the overstated amount to the operating cash account, as soon as possible.
We agree. The Covid-19 lockdown experience was a difficult time process to continue with the administration without affecting the operations. Project Administrator has been advised to follow the procedures as established and is under a monitoring process to avoid non-compliance with the regulations.
FAC accepted this audit on May 17, 2021 — management decision was due November 17, 2021.
FAC accepted this audit on July 23, 2020 — management decision was due January 23, 2021.
1. CONDITION ? Tenant?s second remainder notice for recertification was not sent with at least 90 days prior to the recertification anniversary date in three of six tenant?s file examined. 2. CRITERIA ? According to HUD?s regulations, second remainder notice for recertification must be send to tenant?s with at least 90 days prior to the tenant?s recertification anniversary date. 3. EFFECT ? Noncompliance with the stipulated HUD?s requirements on HUD Handbook 4350.3, Rev. 1, Chapter 7, Section 1, 7-7. 4. CAUSE ? Oversight of Project?s Administrator functions. 5. QUESTIONED COST ? None. 6. RECOMMENDATION ? Project?s Administrator must assure that second remainder notice be submitted within the required time period.
Show full finding ▾Hide full finding ▴1. CONDITION ? Tenant?s second remainder notice for recertification was not sent with at least 90 days prior to the recertification anniversary date in three of six tenant?s file examined. 2. CRITERIA ? According to HUD?s regulations, second remainder notice for recertification must be send to tenant?s with at least 90 days prior to the tenant?s recertification anniversary date. 3. EFFECT ? Noncompliance with the stipulated HUD?s requirements on HUD Handbook 4350.3, Rev. 1, Chapter 7, Section 1, 7-7. 4. CAUSE ? Oversight of Project?s Administrator functions. 5. QUESTIONED COST ? None. 6. RECOMMENDATION ? Project?s Administrator must assure that second remainder notice be submitted within the required time period.
We disagree. There were two tenant's files that the auditor identified: 1st tenant - After the first reminder of 120 days on August 1 2018 the tenants assisted to the Administrator's office August 27, 2018. 2nd tenant - After the first reminder of 120 days on November 1st 2018, the tenants assisted tot he Administrator's office on November 26, 2018. According to the HUD's manual 4350.3 Rev.1, Figure 7-4: Recertification Notice due dates, If no response to First Notice, Second Reminder Notice should be sent out at least 90 days prior to the tenant's recertification anniversary date. Then the Third Reminder Notice applies if no response to the second notice at least 60 days prior to the tenants recertification. Our records show that the tenants response to the first reminder was made on time for both. Then the internal procedure continues by the Administrator giving follow up to get the documentation needed to complete the recertification.
1. CONDITION ? Tenant?s third remainder notice for recertification was not sent with at least 60 days prior to the recertification anniversary date in two of six tenant?s file examined. 2. CRITERIA ? According to HUD?s regulations, third remainder notice for recertification must be send to tenant?s with at least 60 days prior to the tenant?s recertification anniversary date. 3. EFFECT ? Noncompliance with the stipulated HUD?s requirements on HUD Handbook 4350.3, Rev. 1, Chapter 7, Section 1, 7-7. 4. CAUSE ? Oversight of Project?s Administrator functions. 5. QUESTIONED COSTS ? None. 6. RECOMMENDATION ? Project?s Administrator must assure that third remainder notice be submitted within the required time period.
Show full finding ▾Hide full finding ▴1. CONDITION ? Tenant?s third remainder notice for recertification was not sent with at least 60 days prior to the recertification anniversary date in two of six tenant?s file examined. 2. CRITERIA ? According to HUD?s regulations, third remainder notice for recertification must be send to tenant?s with at least 60 days prior to the tenant?s recertification anniversary date. 3. EFFECT ? Noncompliance with the stipulated HUD?s requirements on HUD Handbook 4350.3, Rev. 1, Chapter 7, Section 1, 7-7. 4. CAUSE ? Oversight of Project?s Administrator functions. 5. QUESTIONED COSTS ? None. 6. RECOMMENDATION ? Project?s Administrator must assure that third remainder notice be submitted within the required time period.
We disagree. There were two tenant's files that the auditor identified: 1st tenant - After the first reminder of 120 days on August 1 2018 the tenants assisted to the Administrator's office August 27, 2018. 2nd tenant - After the first reminder of 120 days on November 1st 2018, the tenants assisted tot he Administrator's office on November 26, 2018. According to the HUD's manual 4350.3 Rev.1, Figure 7-4: Recertification Notice due dates, If no response to First Notice, Second Reminder Notice should be sent out at least 90 days prior to the tenant's recertification anniversary date. Then the Third Reminder Notice applies if no response to the second notice at least 60 days prior to the tenants recertification. Our records show that the tenants response to the first reminder was made on time for both. Then the internal procedure continues by the Administrator giving follow up to get the documentation needed to complete the recertification.
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on April 8, 2018 — management decision was due October 8, 2018.
FAC accepted this audit on October 30, 2016 — management decision was due April 30, 2017.
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