EIN: 742659646
UEI: XZN6WSVCGY35
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 January 7, 2026. 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 7, 2026 (53 days ago).
What is a management decision? →FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
THE PROJECT OVERPAID EXPENSES TO THE MANAGEMENT AGENT IN THE AMOUNT OF $3,185.
Show full finding ▾Hide full finding ▴THE PROJECT OVERPAID EXPENSES TO THE MANAGEMENT AGENT IN THE AMOUNT OF $3,185.
MANAGEMENT AGREES WITH THE FINDING. THE MANAGEMENT AGENT ISSUED A REFUND AND IS IN THE PROCESS OF GETTING HUD APPROVAL FOR AN UPDATED MANAGEMENT FEE CERTIFICATION TO ENSURE THERE ARE NO FUTURE OVERPAYMENTS.
PROJECT FUNDS WERE USED TO PAY EXPENSES OF ANOTHER PROJECT.
Show full finding ▾Hide full finding ▴PROJECT FUNDS WERE USED TO PAY EXPENSES OF ANOTHER PROJECT.
MANAGEMENT AGREES WITH THE FINDING. THE FUNDS WILL BE REIMBURSED IN THE AMOUNT OF $349.
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on January 12, 2023 — management decision was due July 12, 2023.
Required monthly deposits to the replacement reserve are deficient in the amount of $76. 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: Management agrees with the finding. The replacement reserve deficiency was funded on October 10, 2022 in the amount of $76. 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 $76. 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 on October 10, 2022 in the amount of $76. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Response Indicator: Agree Completion Date: November 23, 2022 Response: Management agrees with the finding. The replacement reserve deficiency was funded on October 10, 2022 in the amount of $76. 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: 2022-001 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 $619. Statement of Condition: Required monthly deposits to the replacement reserve are deficient in the amount of $76. 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: Management agrees with the finding. The replacement reserve deficiency was funded on October 10, 2022 in the amount of $76. 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 $76. 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 on October 10, 2022 in the amount of $76. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Response Indicator: Agree Completion Date: November 23, 2022 Response: Management agrees with the finding. The replacement reserve deficiency was funded on October 10, 2022 in the amount of $76. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Finding Reference Number: 2022-001 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 on October 10, 2022 in the amount of $76. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: November 23, 2022
FAC accepted this audit on January 12, 2022 — management decision was due July 12, 2022.
FAC accepted this audit on December 6, 2020 — management decision was due June 6, 2021.
Required monthly deposits to the replacement reserve are deficient in the amount of $600. 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: Management agrees with the finding. The replacement reserve deficiency was funded on October 20, 2020 in the amount of $600. 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 $600. 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 on October 20, 2020 in the amount of $600. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Response Indicator: Agree Completion Date: October 20, 2020 Response: Management agrees with the finding. The replacement reserve deficiency was funded on October 20, 2020 in the amount of $600. 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: 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 $600. Statement of Condition: Required monthly deposits to the replacement reserve are deficient in the amount of $600. 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: Management agrees with the finding. The replacement reserve deficiency was funded on October 20, 2020 in the amount of $600. 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 $600. 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 on October 20, 2020 in the amount of $600. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Response Indicator: Agree Completion Date: October 20, 2020 Response: Management agrees with the finding. The replacement reserve deficiency was funded on October 20, 2020 in the amount of $600. 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 was funded on October 20, 2020 in the amount of $600. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: October 20, 2020
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 26, 2018 — management decision was due June 26, 2019.
FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
FAC accepted this audit on December 27, 2016 — management decision was due June 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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