EIN: 721098373
UEI: D4KSDZHUKW93
Audited by: Darnall, Sikes, & Frederick
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 October 1, 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 1, 2026 (154 days ago).
What is a management decision? →Tenant files are not being completed based on compliance requirements of HUD. Criteria: Tenant files should be maintained to ensure all compliance requirements of HUD are completed timely and appropriately. Cause: Tenant files are not being maintained with complete and accurate information. Effect: Noncompliance with requirements impose a risk of penalties and fines assessed by HUD. Recommendation: Controls over record keeping and maintaining tenant files should be strengthened with an increased emphasis on timely and appropriately documenting all compliance requirements of HUD.
Show full finding ▾Hide full finding ▴2025-002 Record Keeping of Tenant Files Condition: Tenant files are not being completed based on compliance requirements of HUD. Criteria: Tenant files should be maintained to ensure all compliance requirements of HUD are completed timely and appropriately. Cause: Tenant files are not being maintained with complete and accurate information. Effect: Noncompliance with requirements impose a risk of penalties and fines assessed by HUD. Recommendation: Controls over record keeping and maintaining tenant files should be strengthened with an increased emphasis on timely and appropriately documenting all compliance requirements of HUD.
The Project will strengthen controls over record keeping and maintaining tenant files with an increased emphasis on timely and appropriately documenting all compliance requirements of HUD. Contact: Adrienne Melancon, Housing Director Anticipated Completion Date: 10/15/25
FAC accepted this audit on October 23, 2024 — management decision was due April 23, 2025.
FAC accepted this audit on October 26, 2023 — management decision was due April 26, 2024.
Tenant files are not being completed based on compliance requirements of HUD. Criteria: Tenant files should be maintained to ensure all compliance requirements of HUD are completed timely and appropriately. Cause: Tenant files are not being maintained with complete and accurate information. Information such as annual recertification letters, support for rent calculations, and move in/out checklist were missing from the tenant files. Effect: Noncompliance with requirements impose a risk of penalties and fines assessed by HUD. Recommendation: Controls over record keeping and maintaining tenant files should be strengthened with an increas cumenting all compliance requirements of HUD.
Show full finding ▾Hide full finding ▴2023-003 Record Keeping of Tenant Files Condition: Tenant files are not being completed based on compliance requirements of HUD. Criteria: Tenant files should be maintained to ensure all compliance requirements of HUD are completed timely and appropriately. Cause: Tenant files are not being maintained with complete and accurate information. Information such as annual recertification letters, support for rent calculations, and move in/out checklist were missing from the tenant files. Effect: Noncompliance with requirements impose a risk of penalties and fines assessed by HUD. Recommendation: Controls over record keeping and maintaining tenant files should be strengthened with an increas cumenting all compliance requirements of HUD.
The Project will strengthen controls over record keeping and maintaining tenant files with an increased emphasis on timely and appropriately documenting all compliance requirements of HUD. Contact: Adrienne Melancon, Housing D Anticipated Completion Date: 10/15/23
2022-004
FAC accepted this audit on October 17, 2022 — management decision was due April 17, 2023.
Tenant security deposits are not being reconciled on a monthly basis. Criteria: Tenant security deposits collected should be deposited into the security deposit bank account and recorded to the general ledger as a security deposit liability. While tenant security deposit forfeitures should be transferred to the operating account and recorded as a forfeiture in the general ledger. Cause: Tenant security deposits are not being reconciled on a monthly basis. As a result, errors in the record keeping and reconciling of tenant security deposits have occurred. Effect: Ineffective controls over record keeping and recording of security deposits impose an increased risk of inaccurate reporting and misappropriation. Recommendation: Controls over record keeping and recording of tenant security deposits should be strengthened with an increased emphasis on reconciling security deposit accounts to supporting documentation on a monthly basis.
Show full finding ▾Hide full finding ▴2022-003 Tenant Security Deposits Condition: Tenant security deposits are not being reconciled on a monthly basis. Criteria: Tenant security deposits collected should be deposited into the security deposit bank account and recorded to the general ledger as a security deposit liability. While tenant security deposit forfeitures should be transferred to the operating account and recorded as a forfeiture in the general ledger. Cause: Tenant security deposits are not being reconciled on a monthly basis. As a result, errors in the record keeping and reconciling of tenant security deposits have occurred. Effect: Ineffective controls over record keeping and recording of security deposits impose an increased risk of inaccurate reporting and misappropriation. Recommendation: Controls over record keeping and recording of tenant security deposits should be strengthened with an increased emphasis on reconciling security deposit accounts to supporting documentation on a monthly basis.
2022-003 Tenant Security Deposits The Project will strengthen controls over record keeping and recording of tenant security deposits, with an increased emphasis on reconciling security deposit accounts to supporting documentation on a monthly basis. Contact: Adrienne Melancon, Housing Director Anticipated Completion Date: 10/15/22
2021-004
Tenant files are not being completed based on compliance requirements of HUD. Criteria: Tenant files should be maintained to ensure all compliance requirements of HUD are completed timely and appropriately. Cause: Tenant files are not being maintained with complete and accurate information. Information such as annual recertification letters, pet deposits, and move in/out checklist were missing from the tenant files. Effect: Noncompliance with requirements impose a risk of penalties and fines assessed by HUD. Recommendation: Controls over record keeping and maintaining tenant files should be strengthened with an increased emphasis on timely and appropriately documenting all compliance requirements of HUD.
Show full finding ▾Hide full finding ▴2022-004 Record Keeping of Tenant Files Condition: Tenant files are not being completed based on compliance requirements of HUD. Criteria: Tenant files should be maintained to ensure all compliance requirements of HUD are completed timely and appropriately. Cause: Tenant files are not being maintained with complete and accurate information. Information such as annual recertification letters, pet deposits, and move in/out checklist were missing from the tenant files. Effect: Noncompliance with requirements impose a risk of penalties and fines assessed by HUD. Recommendation: Controls over record keeping and maintaining tenant files should be strengthened with an increased emphasis on timely and appropriately documenting all compliance requirements of HUD.
2022-004 Record Keeping of Tenant Files The Project will strengthen controls over record keeping and maintaining tenant files with an increased emphasis on timely and appropriately documenting all compliance requirements of HUD. Contact: Adrienne Melancon, Housing Director Anticipated Completion Date: 10/15/22
FAC accepted this audit on October 17, 2021 — management decision was due April 17, 2022.
The Project was delinquent funding the Reserve for Replacement account. Criteria: HUD regulations require monthly deposits into the Reserve for Replacement account in accordance with the Capital Advance Program (CAP) Regulatory Agreement. Cause: The Project did not consistently transfer monthly deposits into Reserve for Replacement account. Effect: The Project?s Reserve for Replacement account was underfunded as of June 30, 2021 by $5,000. Recommendation: The Project should deposit, on a monthly basis, the required amount per the CAP Regulatory Agreement.
Show full finding ▾Hide full finding ▴2021-003 Timeliness of Required Deposits Condition: The Project was delinquent funding the Reserve for Replacement account. Criteria: HUD regulations require monthly deposits into the Reserve for Replacement account in accordance with the Capital Advance Program (CAP) Regulatory Agreement. Cause: The Project did not consistently transfer monthly deposits into Reserve for Replacement account. Effect: The Project?s Reserve for Replacement account was underfunded as of June 30, 2021 by $5,000. Recommendation: The Project should deposit, on a monthly basis, the required amount per the CAP Regulatory Agreement.
2021-003 Timeliness of Required Deposits The Project will deposit, on a monthly basis, the required amount per the CAP Regulatory Agreement. Contact: Adrienne Melancon, Housing Director Anticipated Completion Date: 10/15/21
2020-004
Tenant security deposits are not being reconciled on a monthly basis. Criteria: Tenant security deposits collected should be deposited into the security deposit bank account and recorded to the general ledger as a security deposit liability. While tenant security deposit forfeitures should be transferred to the operating account and recorded as a forfeiture in the general ledger. Cause: Tenant security deposits are not being reconciled on a monthly basis. As a result, errors in the record keeping and reconciling of tenant security deposits have occurred. Effect: Ineffective controls over record keeping and recording of security deposits impose an increased risk of inaccurate reporting and misappropriation. Recommendation: Controls over record keeping and recording of tenant security deposits should be strengthened with an increased emphasis on reconciling security deposit accounts to supporting documentation on a monthly basis.
Show full finding ▾Hide full finding ▴2021-004 Tenant Security Deposits Condition: Tenant security deposits are not being reconciled on a monthly basis. Criteria: Tenant security deposits collected should be deposited into the security deposit bank account and recorded to the general ledger as a security deposit liability. While tenant security deposit forfeitures should be transferred to the operating account and recorded as a forfeiture in the general ledger. Cause: Tenant security deposits are not being reconciled on a monthly basis. As a result, errors in the record keeping and reconciling of tenant security deposits have occurred. Effect: Ineffective controls over record keeping and recording of security deposits impose an increased risk of inaccurate reporting and misappropriation. Recommendation: Controls over record keeping and recording of tenant security deposits should be strengthened with an increased emphasis on reconciling security deposit accounts to supporting documentation on a monthly basis.
2021-004 Tenant Security Deposits The Project will strengthen controls over record keeping and recording of tenant security deposits, with an increased emphasis on reconciling security deposit accounts to supporting documentation on a monthly basis. Contact: Adrienne Melancon, Housing Director Anticipated Completion Date: 10/15/21
2020-005
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
The Project was delinquent funding the Reserve for Replacement account.Criteria: HUD regulations require monthly deposits into the Reserve for Replacement account in accordance with the Capital Advance Program (CAP) Regulatory Agreement. Cause: The Project did not consistently transfer monthly deposits into Reserve for Replacement account. Effect: The Project?s Reserve for Replacement account was underfunded as of June 30, 2020 by $2,500. Recommendation: The Project should deposit, on a monthly basis, the required amount per the CAP Regulatory Agreement.
Show full finding ▾Hide full finding ▴2020-004 Timeliness of Required Deposits Condition: The Project was delinquent funding the Reserve for Replacement account.Criteria: HUD regulations require monthly deposits into the Reserve for Replacement account in accordance with the Capital Advance Program (CAP) Regulatory Agreement. Cause: The Project did not consistently transfer monthly deposits into Reserve for Replacement account. Effect: The Project?s Reserve for Replacement account was underfunded as of June 30, 2020 by $2,500. Recommendation: The Project should deposit, on a monthly basis, the required amount per the CAP Regulatory Agreement.
2020-004 Timeliness of Required Deposits The Project will deposit, on a monthly basis, the required amount per the CAP Regulatory Agreement.
2019-002
Tenant security deposits were deposited to the Project?s operating bank account and recorded as rental income in the general ledger. In addition, tenant security deposit forfeitures are not being paid from the tenant security deposits bank account. Criteria: Tenant security deposits collected should be deposited into the security deposit bank account and recorded to the general ledger as a security deposit liability. While tenant security deposit forfeitures should be transferred to the operating account and recorded as a forfeiture in the general ledger. Cause: Tenant security deposits collected were inappropriately deposited into the operating bank account and recorded as rental income. In addition, tenant security deposit forfeitures are not being transferred to the operating bank account to reimburse the Project for costs incurred. Effect: Ineffective controls over record keeping and recording of security deposits impose an increased risk of inaccurate reporting and misappropriation. Recommendation: Controls over record keeping and recording of tenant security deposits should be strengthened with an increased emphasis on reconciling security deposit accounts to supporting documentation on a monthly basis.
Show full finding ▾Hide full finding ▴2020-005 Tenant Security Deposits Condition: Tenant security deposits were deposited to the Project?s operating bank account and recorded as rental income in the general ledger. In addition, tenant security deposit forfeitures are not being paid from the tenant security deposits bank account. Criteria: Tenant security deposits collected should be deposited into the security deposit bank account and recorded to the general ledger as a security deposit liability. While tenant security deposit forfeitures should be transferred to the operating account and recorded as a forfeiture in the general ledger. Cause: Tenant security deposits collected were inappropriately deposited into the operating bank account and recorded as rental income. In addition, tenant security deposit forfeitures are not being transferred to the operating bank account to reimburse the Project for costs incurred. Effect: Ineffective controls over record keeping and recording of security deposits impose an increased risk of inaccurate reporting and misappropriation. Recommendation: Controls over record keeping and recording of tenant security deposits should be strengthened with an increased emphasis on reconciling security deposit accounts to supporting documentation on a monthly basis.
2020-005 Tenant Security Deposits The Project will strengthen controls over record keeping and recording of tenant security deposits, with an increased emphasis on reconciling security deposit accounts to supporting documentation on a monthly basis.
FAC accepted this audit on October 1, 2019 — management decision was due April 1, 2020.
The Project was delinquent with funding the Reserve for Replacement and Insurance Escrow accounts.Criteria: HUD regulations require the Project to make monthly deposits into Reserve for Replacement and Insurance Escrow accounts in accordance with the Capital Advance Program Regulatory Agreement. Cause: The Project did not fund the Reserve for Replacement and Insurance Escrow accounts on a monthly basis. Effect: The Project?s Reserve for Replacement and Insurance Escrow accounts were underfunded during the fiscal year. Recommendation: The Project should make monthly deposits into the Reserve for Replacement and Insurance Escrow accounts in accordance with the Capital Advance Program Regulatory Agreement.
Show full finding ▾Hide full finding ▴2019-002 Timeliness of Required Deposits Condition: The Project was delinquent with funding the Reserve for Replacement and Insurance Escrow accounts.Criteria: HUD regulations require the Project to make monthly deposits into Reserve for Replacement and Insurance Escrow accounts in accordance with the Capital Advance Program Regulatory Agreement. Cause: The Project did not fund the Reserve for Replacement and Insurance Escrow accounts on a monthly basis. Effect: The Project?s Reserve for Replacement and Insurance Escrow accounts were underfunded during the fiscal year. Recommendation: The Project should make monthly deposits into the Reserve for Replacement and Insurance Escrow accounts in accordance with the Capital Advance Program Regulatory Agreement.
2019-002 Timeliness of Required Deposits Management will ensure the required monthly deposits are made to the Reserve for Replacement and Insurance Escrow accounts.
The Project did not obtain a fidelity bond or employee dishonesty coverage. Criteria: HUD regulations require the Project to obtain a fidelity bond or employee dishonest coverage in accordance with the Project Owner?s/Management Agent?s Certification. Cause: The Project did not purchase a fidelity bond or employee dishonesty coverage. Effect: The Project?s is at risk of financial loss. Recommendation: The Project should purchase and maintain a fidelity bond or employee dishonesty coverage based on HUD?s requirements.
Show full finding ▾Hide full finding ▴2019-003 Maintenance of Fidelity Bond or Employee Dishonesty Coverage Condition: The Project did not obtain a fidelity bond or employee dishonesty coverage. Criteria: HUD regulations require the Project to obtain a fidelity bond or employee dishonest coverage in accordance with the Project Owner?s/Management Agent?s Certification. Cause: The Project did not purchase a fidelity bond or employee dishonesty coverage. Effect: The Project?s is at risk of financial loss. Recommendation: The Project should purchase and maintain a fidelity bond or employee dishonesty coverage based on HUD?s requirements.
2019-003 Maintenance of Fidelity Bond or Employee Dishonesty Bond The Project will purchase and maintain a fidelity bond or employee dishonesty coverage.
FAC accepted this audit on October 9, 2018 — management decision was due April 9, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
FAC accepted this audit on September 22, 2016 — management decision was due March 22, 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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