EIN: 721264033
UEI: EQ57TZU9A353
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 28, 2019. 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 28, 2020, which was (2305 days ago).
What is a management decision? →Finding Reference Number: 2019-001 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: This is not a repeat finding. Criteria: The replacement reserve loan was to be repaid when HUD funds were received per the signed 9250. Statement of Condition: Replacement reserve loan was not repaid when HUD funds were received. Cause: Procedures in place to ensure that the loan was repaid 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: Management agrees with the finding. The replacement reserve will be funded in the amount of $18,581. Management will ensure that any replacement reserve loans are repaid on a timely basis in the future. Context: Replacement reserve loan was not repaid when HUD funds were received. Recommendation: Management should transfer the funds back into the replacement reserve account. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The replacement reserve will be funded in the amount of $18,581. Management will ensure that any replacement reserve loans are repaid on a timely basis in the future. Response Indicator: Agree Completion Date: August 19, 2019 Response: Management agrees with the finding. The replacement reserve will be funded in the amount of $18,581. Management will ensure that any replacement reserve loans are repaid 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 will be funded in the amount of $18,581. Management will ensure that any replacement reserve loans are repaid on a timely basis in the future. Completion Date: August 19, 2019
Finding Reference Number: 2019-002 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: This is not a repeat finding. Criteria: HUD Memorandum dated October 14, 2016, ?Continuing Remission of Excess PRAC Residual Receipts?, continues the requirement that ?Any balance greater than $250 per unit in a Residual Receipts account must be remitted to HUD?s Accounting Center upon ?termination? of the PRAC?. Statement of Condition: The project did not remit excess Residual Receipts to HUD. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account is in excess of the required balance. Auditor Non-Compliance Code: Z Questioned Costs: There are no questioned costs. The finding does not relate to an undocumented transaction or unreasonable expenditure. Reporting Views of Responsible Officials: Management agrees with the finding. The excess funds were accrued to submit to HUD. Context: The project did not remit excess Residual Receipts to HUD. Recommendation: Management should monitor the Residual Receipts account balance and remit excess deposits to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds were accrued to submit to HUD. Response Indicator: Agree Completion Date: August 19, 2019 Response: Management agrees with the finding. The excess funds were accrued to submit to HUD.
Finding Reference Number: 2019-002 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 excess funds were accrued to submit to HUD. Completion Date: August 19, 2019
Finding Reference Number: 2019-003 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: This is not a repeat finding. Criteria: Project funds may be used only for expenses that are reasonable and necessary to the operation of the project as provided for in the Regulatory Agreement between HUD and the project owner. Statement of Condition: Project funds were used to pay expenses of another project. Cause: The project reimbursed mileage for another project in error. Effect or Potential Effect: There is a receivable due from another project. Auditor Non-Compliance Code: G Questioned Costs: $780 Reporting Views of Responsible Officials: Management agrees with the finding. Context: Project funds were used to pay expenses of another project. Recommendation: The project should be reimbursed. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The funds will be reimbursed in the amount of $780. Response Indicator: Agree Completion Date: August 19, 2019 Response: Management agrees with the finding. The funds will be reimbursed on in the amount of $780.
Finding Reference Number: 2019-003 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 funds will be reimbursed in the amount of $780. Completion Date: August 19, 2019
Finding Reference Number: 2019-004 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: This is not a repeat finding. Criteria: Project funds may be used only for expenses that are reasonable and necessary to the operation of the project as provided for in the Regulatory Agreement between HUD and the project owner. Statement of Condition: The Project reimbursed an employee for expenses that were previously paid directly to the vendor. Cause: The Project reimbursed an employee for expenses that were previously paid directly to the vendor. Effect or Potential Effect: There is a receivable due from the employee. Auditor Non-Compliance Code: G Questioned Costs: $595 Reporting Views of Responsible Officials: Management agrees with the finding. Context: The Project reimbursed an employee for expenses that were previously paid directly to the vendor. Recommendation: The project should be reimbursed by the employee. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The funds were reimbursed on August 7, 2019 in the amount of $595. Response Indicator: Agree Completion Date: August 7, 2019 Response: Management agrees with the finding. The funds were reimbursed on August 7, 2019 in the amount of $595.
Finding Reference Number: 2019-004 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 funds were reimbursed on August 7, 2019 in the amount of $595. Completion Date: August 7, 2019
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 5, 2018. 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 May 5, 2019, which was (2664 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2017-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 30, 2017. 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 May 30, 2018, which was (3004 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.