EIN: 752926712
UEI: DJP8A7V2MK23
Audited by: MADDOX & ASSOCIATES, APC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 4, 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 June 4, 2026 (90 days ago).
What is a management decision? →FAC accepted this audit on October 15, 2024 — management decision was due April 15, 2025.
FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
FAC accepted this audit on September 8, 2021 — management decision was due March 8, 2022.
The project did not remit excess Residual Receipts to HUD. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account is in excess of the required balance. Auditor Non-Compliance Code: Z 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 excess funds of $6,025 were remitted to HUD on July 20, 2021. Context: The project did not remit excess Residual Receipts to HUD. Recommendation: Management should monitor the Residual Receipts account balance and remit excess deposits to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds of $6,025 were remitted to HUD on July 20, 2021. Response Indicator: Agree Completion Date: July 20, 2021 Response: Management agrees with the finding. The excess funds of $6,025 were remitted to HUD on July 20, 2021.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2021-001 Type of Finding: FA Finding Resolution Status: In Process 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: Prior year finding reference: 2020-001 Criteria: HUD Memorandum dated October 14, 2016, ?Continuing Remission of Excess PRAC Residual Receipts?, continues the requirement that ?Any balance greater than $250 per unit in a Residual Receipts account must be remitted to HUD?s Accounting Center upon ?termination? of the PRAC?. Statement of Condition: The project did not remit excess Residual Receipts to HUD. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account is in excess of the required balance. Auditor Non-Compliance Code: Z 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 excess funds of $6,025 were remitted to HUD on July 20, 2021. Context: The project did not remit excess Residual Receipts to HUD. Recommendation: Management should monitor the Residual Receipts account balance and remit excess deposits to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds of $6,025 were remitted to HUD on July 20, 2021. Response Indicator: Agree Completion Date: July 20, 2021 Response: Management agrees with the finding. The excess funds of $6,025 were remitted to HUD on July 20, 2021.
Finding Reference Number: 2021-001 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 excess funds of $6,025 were remitted to HUD on July 20, 2021. Completion Date: July 20, 2021
2020-001
FAC accepted this audit on September 17, 2020 — management decision was due March 17, 2021.
The project did not remit excess Residual Receipts to HUD. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account is in excess of the required balance. Auditor Non-Compliance Code: Z 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 excess funds were accrued to submit to HUD. Context: The project did not remit excess Residual Receipts to HUD. Recommendation: Management should monitor the Residual Receipts account balance and remit excess deposits to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds were accrued to submit to HUD. Response Indicator: Agree Completion Date: September 1, 2020 Response: Management agrees with the finding. The excess funds were accrued to submit to HUD.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2020-001 Type of Finding: FA Finding Resolution Status: In Process 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: HUD Memorandum dated October 14, 2016, ?Continuing Remission of Excess PRAC Residual Receipts?, continues the requirement that ?Any balance greater than $250 per unit in a Residual Receipts account must be remitted to HUD?s Accounting Center upon ?termination? of the PRAC?. Statement of Condition: The project did not remit excess Residual Receipts to HUD. Cause: Residual Receipts account balance was not monitored. Effect or Potential Effect: Residual Receipts account is in excess of the required balance. Auditor Non-Compliance Code: Z 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 excess funds were accrued to submit to HUD. Context: The project did not remit excess Residual Receipts to HUD. Recommendation: Management should monitor the Residual Receipts account balance and remit excess deposits to HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The excess funds were accrued to submit to HUD. Response Indicator: Agree Completion Date: September 1, 2020 Response: Management agrees with the finding. The excess funds were accrued to submit to HUD.
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 excess funds were accrued to submit to HUD. Completion Date: September 1, 2020
FAC accepted this audit on September 3, 2019 — management decision was due March 3, 2020.
Project funds were used to pay expenses of another project. Cause: The project accidently paid mileage expense reimbursements on behalf of affiliated projects. Effect or Potential Effect: There is a receivable due from affiliated projects. Auditor Non-Compliance Code: G Questioned Costs: $5,361 Reporting Views of Responsible Officials: Management agrees with the finding. Context: Project funds were used to pay expenses of affiliated projects. Recommendation: The project should be reimbursed. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The funds were reimbursed on August 8, 2019 in the amount of $5,361. Response Indicator: Agree Completion Date: August 8, 2019 Response: Management agrees with the finding. The funds were reimbursed on August 8, 2019 in the amount of $5,361.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2019-001 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: Project funds may be used only for expenses that are reasonable and necessary to the operation of the project as provided for in the Regulatory Agreement between HUD and the project owner. Statement of Condition: Project funds were used to pay expenses of another project. Cause: The project accidently paid mileage expense reimbursements on behalf of affiliated projects. Effect or Potential Effect: There is a receivable due from affiliated projects. Auditor Non-Compliance Code: G Questioned Costs: $5,361 Reporting Views of Responsible Officials: Management agrees with the finding. Context: Project funds were used to pay expenses of affiliated projects. Recommendation: The project should be reimbursed. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. The funds were reimbursed on August 8, 2019 in the amount of $5,361. Response Indicator: Agree Completion Date: August 8, 2019 Response: Management agrees with the finding. The funds were reimbursed on August 8, 2019 in the amount of $5,361.
Finding Reference Number: 2019-001 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 funds were reimbursed on August 8, 2019 in the amount of $5,361. Completion Date: August 8, 2019
FAC accepted this audit on September 23, 2018 — management decision was due March 23, 2019.
FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.
FAC accepted this audit on October 13, 2016 — management decision was due April 13, 2017.
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