EIN: 721165460
UEI: JTV7FMMK3MN1
Audited by: MADDOX & ASSOCIATES, APC
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 July 31, 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 January 31, 2026 (211 days ago).
What is a management decision? →FAC accepted this audit on June 20, 2024 — management decision was due December 20, 2024.
REQUIRED MONTHLY DEPOSITS TO THE REPLACEMENT RESERVE ARE DEFICIENT IN THE AMOUNT OF $530.
Show full finding ▾Hide full finding ▴REQUIRED MONTHLY DEPOSITS TO THE REPLACEMENT RESERVE ARE DEFICIENT IN THE AMOUNT OF $530.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
FAC accepted this audit on October 11, 2023 — management decision was due April 11, 2024.
FAC accepted this audit on October 16, 2022 — management decision was due April 16, 2023.
FAC accepted this audit on July 18, 2021 — management decision was due January 18, 2022.
Required monthly deposits to the replacement reserve are deficient in the amount of $84. Cause: Procedures in place to ensure that deposits are made were not followed. Effect or Potential Effect: Replacement reserve is deficient. Auditor Non-Compliance Code: N Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: LHC was late in approving OCAF package due to insufficient government funding, however, management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $84. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Context: Required monthly deposits to the replacement reserve are deficient in the amount of $84. Recommendation: Management should compare the required annual amount to the monthly deposits made to determine if the correct amount is deposited. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $84. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Response Indicator: Agree Completion Date: June 3, 2021 Response: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $84. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2021-001 Type of Finding: FA Finding Resolution Status: In Process 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: Prior year finding reference: 2019-001 and 2020-001 Criteria: The regulatory agreement (as amended) requires monthly deposits of $5,768. Statement of Condition: Required monthly deposits to the replacement reserve are deficient in the amount of $84. Cause: Procedures in place to ensure that deposits are made were not followed. Effect or Potential Effect: Replacement reserve is deficient. Auditor Non-Compliance Code: N Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: LHC was late in approving OCAF package due to insufficient government funding, however, management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $84. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Context: Required monthly deposits to the replacement reserve are deficient in the amount of $84. Recommendation: Management should compare the required annual amount to the monthly deposits made to determine if the correct amount is deposited. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $84. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Response Indicator: Agree Completion Date: June 3, 2021 Response: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $84. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Finding Reference Number: 2021-001 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 replacement reserve deficiency will be funded in the amount of $84. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: June 3, 2021
2020-001
FAC accepted this audit on July 12, 2020 — management decision was due January 12, 2021.
Required monthly deposits to the replacement reserve are deficient in the amount of $227. Cause: Procedures in place to ensure that deposits are made were not followed. Effect or Potential Effect: Replacement reserve is deficient. Auditor Non-Compliance Code: N Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: LHC was late in approving OCAF package due to insufficient government funding, however, management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $227. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Context: Required monthly deposits to the replacement reserve are deficient in the amount of $227. Recommendation: Management should compare the required annual amount to the monthly deposits made to determine if the correct amount is deposited. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $227. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Response Indicator: Agree Completion Date: May 22, 2020 Response: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $227. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2020-001 Type of Finding: FA Finding Resolution Status: In Process 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: Prior year finding reference: 2019-001 Criteria: The regulatory agreement (as amended) requires monthly deposits of $5,627. Statement of Condition: Required monthly deposits to the replacement reserve are deficient in the amount of $227. Cause: Procedures in place to ensure that deposits are made were not followed. Effect or Potential Effect: Replacement reserve is deficient. Auditor Non-Compliance Code: N Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: LHC was late in approving OCAF package due to insufficient government funding, however, management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $227. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Context: Required monthly deposits to the replacement reserve are deficient in the amount of $227. Recommendation: Management should compare the required annual amount to the monthly deposits made to determine if the correct amount is deposited. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $227. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Response Indicator: Agree Completion Date: May 22, 2020 Response: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $227. Management will ensure that the replacement reserve deposits are made on a timely basis 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 replacement reserve deficiency will be funded in the amount of $227. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: May 22, 2020
2019-001
FAC accepted this audit on July 15, 2019 — management decision was due January 15, 2020.
Required monthly deposits to the replacement reserve are deficient in the amount of $115. Cause: Procedures in place to ensure that deposits are made were not followed. Effect or Potential Effect: Replacement reserve is deficient. Auditor Non-Compliance Code: N Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: LHC was late in approving OCAF package due to insufficient government funding, however, management agrees with the finding. The replacement reserve deficiency was funded in May 2019 in the amount of $115. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Context: Required monthly deposits to the replacement reserve are deficient in the amount of $115. Recommendation: Management should compare the required annual amount to the monthly deposits made to determine if the correct amount is deposited. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The replacement reserve deficiency was funded in May 2019 in the amount of $115. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Response Indicator: Agree Completion Date: May 31, 2019 Response: Management agrees with the finding. The replacement reserve deficiency was funded in May 2019 in the amount of $115. Management will ensure that the replacement reserve deposits are made on a timely basis in the future
Show full finding ▾Hide full finding ▴Finding Reference Number: 2019-001 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 (as amended) requires monthly deposits of $5,485. Statement of Condition: Required monthly deposits to the replacement reserve are deficient in the amount of $115. Cause: Procedures in place to ensure that deposits are made were not followed. Effect or Potential Effect: Replacement reserve is deficient. Auditor Non-Compliance Code: N Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: LHC was late in approving OCAF package due to insufficient government funding, however, management agrees with the finding. The replacement reserve deficiency was funded in May 2019 in the amount of $115. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Context: Required monthly deposits to the replacement reserve are deficient in the amount of $115. Recommendation: Management should compare the required annual amount to the monthly deposits made to determine if the correct amount is deposited. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The replacement reserve deficiency was funded in May 2019 in the amount of $115. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Response Indicator: Agree Completion Date: May 31, 2019 Response: Management agrees with the finding. The replacement reserve deficiency was funded in May 2019 in the amount of $115. Management will ensure that the replacement reserve deposits are made on a timely basis in the future
Finding Reference Number: 2019-001 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 replacement reserve deficiency was funded in May 2019 in the amount of $115. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: May 31, 2019
FAC accepted this audit on June 26, 2018 — management decision was due December 26, 2018.
FAC accepted this audit on September 5, 2017 — management decision was due March 5, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 5, 2016 — management decision was due March 5, 2017.
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