EIN: 751657078
UEI: GSA_MIGRATION
Audited by: BROCKWAY, GERSBACH, FRANKLIN, & NIEMEIER P.C.
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2022. 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 March 29, 2023 (1255 days ago).
What is a management decision? →Written policies and procedures for the determination of allowable of costs, conflicts of interest, and procedures for procurement transactions surrounding federal awards is not available. Cause: Unfamiliarity with requirements stated in 2CFR 200 of the Uniform Guidance. Effect: Instances of noncompliance with direct and material compliance requirements may occur. Repeat Finding: No Management?s Response and Planned Corrective Action: Management and the board of directors will work towards developing a Federal Award Policy and Procedure Manual to be used for existing federal awards and training personnel. Responsible Person: Linda Garcia, Manager
Show full finding ▾Hide full finding ▴Federal Agency: United States Department of Agriculture Federal Program: 10.405 Farm Labor Housing Loans and 10.415 Rural Rental Housing Loans Grant Period: Year ended December 31, 2021 Criteria: 2 CFR 200.302(b)(7), 2CFR 200.318(c)(1) Condition: Written policies and procedures for the determination of allowable of costs, conflicts of interest, and procedures for procurement transactions surrounding federal awards is not available. Cause: Unfamiliarity with requirements stated in 2CFR 200 of the Uniform Guidance. Effect: Instances of noncompliance with direct and material compliance requirements may occur. Repeat Finding: No Management?s Response and Planned Corrective Action: Management and the board of directors will work towards developing a Federal Award Policy and Procedure Manual to be used for existing federal awards and training personnel. Responsible Person: Linda Garcia, Manager
Planned Corrective Action: Management and the board of directors will work towards developing a Federal Award Policy and Procedure Manual to be used for existing federal awards and training personnel. Person Responsible for Corrective Action Plan: Linda Garcia, Manager Anticipated Date of Completion: December 2022
Rental assistance is not properly recorded in the Organization?s general ledger, as it excludes principal and interest payments on debt and interest subsidies from the USDA. Cause: Management did not account for the rental assistance from the USDA that pertains to principal and interest payments on debt and interest subsidies from the USDA. Audit entries were required to fairly state revenue and debt balances. Effect: The Schedule of Expenditures of Federal Awards may be inaccurate due to improper recognition of federal awards. Noncompliance with 2 CFR 200.501(a) and 2 CFR 200.502(a) may occur. Instances of noncompliance with direct and material compliance requirements may occur through the understatement of revenues and improper reporting of debt balances. Repeat Finding: No Management?s Response and Planned Corrective Action: Management will record the gross amount of rental assistance in one deposit. Management will also record a payment on the USDA debt to properly track payment history to USDA. This will ensure debt balances are properly stated. Responsible Person: Linda Garcia, Manager
Show full finding ▾Hide full finding ▴Federal Agency: United States Department of Agriculture Federal Program: 10.405 Farm Labor Housing Loans and 10.415 Rural Rental Housing Loans Grant Period: Year ended December 31, 2021 Criteria: USDA financial management compliance requirements for cash receipts and mortgage status. Basis for determining federal awards expended per 2 CFR 200.502(a) and audit requirements per 2 CFR 200.501(a). Condition: Rental assistance is not properly recorded in the Organization?s general ledger, as it excludes principal and interest payments on debt and interest subsidies from the USDA. Cause: Management did not account for the rental assistance from the USDA that pertains to principal and interest payments on debt and interest subsidies from the USDA. Audit entries were required to fairly state revenue and debt balances. Effect: The Schedule of Expenditures of Federal Awards may be inaccurate due to improper recognition of federal awards. Noncompliance with 2 CFR 200.501(a) and 2 CFR 200.502(a) may occur. Instances of noncompliance with direct and material compliance requirements may occur through the understatement of revenues and improper reporting of debt balances. Repeat Finding: No Management?s Response and Planned Corrective Action: Management will record the gross amount of rental assistance in one deposit. Management will also record a payment on the USDA debt to properly track payment history to USDA. This will ensure debt balances are properly stated. Responsible Person: Linda Garcia, Manager
Planned Corrective Action: Management will record the gross amount of rental assistance in one deposit. Management will also record a payment on the USDA debt to properly track payment history to USDA. This will ensure debt balances are properly stated. Person Responsible for Corrective Action Plan: Linda Garcia, Manager Anticipated Date of Completion: December 2022
The Organization made unauthorized loans of project funds. Housing project funds were used for unallowable expenses. Cause: The Organization made loans to the site manager and paid bonuses which were not provided for by the site manager salary contract. Effect: Instances of noncompliance with direct and material compliance requirements may occur. Repeat Finding: No Management?s Response and Planned Corrective Action: The Organization will not make any additional loans of project funds. The amounts previously loaned to the manager will be treated as bonuses to the manager. The Organization will provide for all future bonuses to the manager in the site manager salary contract. Responsible Person: Bob Harvey, Board President
Show full finding ▾Hide full finding ▴Federal Agency: United States Department of Agriculture Federal Program: 10.427 Rural Rental Assistance Payments Grant Period: Year ended December 31, 2021 Criteria: USDA financial management compliance requirements for unallowable expenses and unauthorized use of project funds. Condition: The Organization made unauthorized loans of project funds. Housing project funds were used for unallowable expenses. Cause: The Organization made loans to the site manager and paid bonuses which were not provided for by the site manager salary contract. Effect: Instances of noncompliance with direct and material compliance requirements may occur. Repeat Finding: No Management?s Response and Planned Corrective Action: The Organization will not make any additional loans of project funds. The amounts previously loaned to the manager will be treated as bonuses to the manager. The Organization will provide for all future bonuses to the manager in the site manager salary contract. Responsible Person: Bob Harvey, Board President
Planned Corrective Action: The Organization will not make any additional loans of project funds. The amounts previously loaned to the manager will be treated as bonuses to the manager. The Organization will provide for all future bonuses to the manager in the site manager salary contract. Person Responsible for Corrective Action Plan: Bob Harvey, Board President Anticipated Date of Completion: December 2022
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
FAC accepted this audit on April 29, 2018 — management decision was due October 29, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 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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