EIN: 721316368
UEI: LBHGFPTLLYP9
Audited by: Darnall, Sikes and Frederick, CPAs
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 December 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 July 1, 2026 (59 days ago).
What is a management decision? →FAC accepted this audit on March 4, 2024 — management decision was due September 4, 2024.
FAC accepted this audit on October 18, 2022 — management decision was due April 18, 2023.
FAC accepted this audit on October 30, 2021 — management decision was due April 30, 2022.
FAC accepted this audit on February 25, 2021 — management decision was due August 25, 2021.
FAC accepted this audit on February 12, 2020 — management decision was due August 12, 2020.
The Project failed to make the required surplus cash deposit into the Residual Receipts Account within the required 60-day period after the end of the annual fiscal period within which it was generated, June 30, 2019. The required surplus cash deposit was $2,710 and was required to be deposited within 60 days of the end of the fiscal year. Effect of Condition: This Project is in direct violation of the HUD Regulatory Agreement. Cause of Condition: Surplus cash was created as a result of the transaction noted in Finding 2019-001 in which a receivable was created from the management agent that was reimbursed subsequent to year end. Recommendation: We recommend that the surplus cash deposit be made as soon as possible.
Show full finding ▾Hide full finding ▴Finding 2019-002 ? Residual Receipts Deposit Program: Department of Housing and Urban Development: Supportive Housing for Persons with Disabilities, Section 811. Criteria: The Regulatory Agreement between the Project and HUD requires the Project to establish and maintain a residual receipts account. The agreement requires the owners to deposit surplus cash (residual receipts) into the account within 60 days after the end of the annual fiscal period within which it was generated. Statement of Condition: The Project failed to make the required surplus cash deposit into the Residual Receipts Account within the required 60-day period after the end of the annual fiscal period within which it was generated, June 30, 2019. The required surplus cash deposit was $2,710 and was required to be deposited within 60 days of the end of the fiscal year. Effect of Condition: This Project is in direct violation of the HUD Regulatory Agreement. Cause of Condition: Surplus cash was created as a result of the transaction noted in Finding 2019-001 in which a receivable was created from the management agent that was reimbursed subsequent to year end. Recommendation: We recommend that the surplus cash deposit be made as soon as possible.
Finding 2019-002 ? Residual Receipts Deposit Statement of Condition: The Project failed to make the required surplus cash deposit into the Residual Receipts Account within the required 60-day period after the end of the annual fiscal period within which it was generated, June 30, 2019. The required surplus cash deposit was $2,710 and was required to be deposited within 60 days of the end of the fiscal year. Recommendation: We recommend that the surplus cash deposit be made as soon as possible. Management?s Response: We are in agreement with the finding and have corrected the issue subsequent to year end. All questions regarding this plan should be directed to Edward Boustany, Management Agent Representative, at 337-261-5811. Sincerely, Board Chairman
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
FAC accepted this audit on September 27, 2016 — management decision was due March 27, 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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