EIN: 721502063
UEI: TCT5DVLJCR61
Audited by: Johnson, Perry, Roussel & Cuthbert, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 23, 2024. 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 June 23, 2025 (442 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
There was no evidence that bank statements nor bank reconciliations were review and approved.
Show full finding ▾Hide full finding ▴There was no evidence that bank statements nor bank reconciliations were review and approved.
Management will review its policies and procedures over the review and approval of bank statements and bank reconciliations.
The Project is one month delinquent on its monthly deposits of $585 to the Reserve for Replacement account.
Show full finding ▾Hide full finding ▴The Project is one month delinquent on its monthly deposits of $585 to the Reserve for Replacement account.
The Project has made the additional deposit of $585 and is no longer delinquent on deposits to the Reserve for Replacement account.
2019-002
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
2019-002 CFDA #14.157 HUD 202 Capital Advance Identification of Repeat Finding: Not Applicable Finding: To Project made 11 of the 12 total monthly deposits required to be deposited into the Reserve for Replacement account. Criteria: The Project is required to make 12 monthly deposits of $585 per month into the Reserve for Replacement account. Questioned Cost: None Effect: The Project?s Reserve for Replacement account was deficient by $585. Cause: There was an oversight in monitoring the deposits. Recommendation: The Project should make an additional deposit of $585 into the Reserve for Replacement account. Reply: Management agrees with this finding.
Show full finding ▾Hide full finding ▴2019-002 CFDA #14.157 HUD 202 Capital Advance Identification of Repeat Finding: Not Applicable Finding: To Project made 11 of the 12 total monthly deposits required to be deposited into the Reserve for Replacement account. Criteria: The Project is required to make 12 monthly deposits of $585 per month into the Reserve for Replacement account. Questioned Cost: None Effect: The Project?s Reserve for Replacement account was deficient by $585. Cause: There was an oversight in monitoring the deposits. Recommendation: The Project should make an additional deposit of $585 into the Reserve for Replacement account. Reply: Management agrees with this finding.
Comments on Findings and Recommendations 2019-002 Management agrees that an extra deposit of $585 should be made into the Reserve for Replacement account. Actions Taken or Planned 2019-002 Management will make an extra deposit of $585 into the Reserve for Replacement account. Status of Corrective Actions on Prior Findings There were no findings or recommendations for Federal Awards for the year ended September 30, 2018. Responsible Person Lisa Washington Anticipated Completion Date 12/15/2019
FAC accepted this audit on December 6, 2018 — management decision was due June 6, 2019.
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
FAC accepted this audit on January 2, 2017 — management decision was due July 2, 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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