EIN: 752809799
UEI: GSA_MIGRATION
Single Audit filed under EIN: 752163319
That audit also covers EIN: 752809795 · unlinked EINs have no separate FAC filing
Audited by: M GROUP, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 2, 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 April 2, 2023 (1251 days ago).
What is a management decision? →FAC accepted this audit on November 9, 2021 — management decision was due May 9, 2022.
During 2020 and 2019, the Company paid entity expenses from the operating account. Criteria: The HUD regulatory agreement requires entity expenses be paid from surplus cash. Questioned Costs: $7,600 Effect: The Company is in violation of the terms of the HUD Regulatory Agreement governing entity expenses. Cause: Oversight. Recommendation: Management should review the Regulatory Agreement to ensure they are familiar with all the terms of the agreement. Management's Comment: Management is in agreement with finding and will review Regulatory agreement. Auditor?s Comment: Cleared. The Company had sufficient cash flow to correct amount paid to entity expenses from surplus cash at December 31, 2020.
Show full finding ▾Hide full finding ▴Finding #2020-001: Section 223(f) HUD Insured Loan, CFDA 14.135 Condition: During 2020 and 2019, the Company paid entity expenses from the operating account. Criteria: The HUD regulatory agreement requires entity expenses be paid from surplus cash. Questioned Costs: $7,600 Effect: The Company is in violation of the terms of the HUD Regulatory Agreement governing entity expenses. Cause: Oversight. Recommendation: Management should review the Regulatory Agreement to ensure they are familiar with all the terms of the agreement. Management's Comment: Management is in agreement with finding and will review Regulatory agreement. Auditor?s Comment: Cleared. The Company had sufficient cash flow to correct amount paid to entity expenses from surplus cash at December 31, 2020.
Name and Number of the Project Odessa Senior Housing Partnership, Ltd. No. 113-11362 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2020 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2020-001: Section 223(f) HUD Insured Loan, CFDA 14.135 CORRECTIVE ACTION COMPLETED: The Company had sufficient surplus cash as of December 31, 2020 to correct finding. Finding CLEARED. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Consolidated Audit Guide for Audits of HUD Programs (the Guide). Any questions regarding the above corrective action plan should be directed to Bernadine Spears, General Partner.
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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