EIN: 752956204
UEI: EV4MYZW445G7
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 August 18, 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 February 18, 2027 (165 days from today).
What is a management decision? →Under terms of the HUD regulatory agreement, the Company is required to deposit excess rent into the residual receipt account. The Company did not deposit excess rent of $120. Criteria: The HUD regulatory agreement requires the Company to deposits excess rent into the residual receipt account. Effect: The Company is in violation of its Regulatory Agreement. Questioned Cost: $120 Repeat Finding: No Cause: Oversight Recommendation: We recommend the Company deposit $120 into the residual receipts account. Further, we recommend the Company review the regulatory agreement to ensure compliance. Auditor’s Comment: During March 2026, the Company deposited $120 into the residual receipts account. Finding 2025-001 Cleared.
Show full finding ▾Hide full finding ▴Section III – Federal Awards Findings Type of Finding: Other Matter Finding #2025-001: Section 202 Capital Advance, Assistance Listing 14.157 Condition: Under terms of the HUD regulatory agreement, the Company is required to deposit excess rent into the residual receipt account. The Company did not deposit excess rent of $120. Criteria: The HUD regulatory agreement requires the Company to deposits excess rent into the residual receipt account. Effect: The Company is in violation of its Regulatory Agreement. Questioned Cost: $120 Repeat Finding: No Cause: Oversight Recommendation: We recommend the Company deposit $120 into the residual receipts account. Further, we recommend the Company review the regulatory agreement to ensure compliance. Auditor’s Comment: During March 2026, the Company deposited $120 into the residual receipts account. Finding 2025-001 Cleared.
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village II, Inc. No. 112-EE040 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2025 Compliance Review A. 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 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: During March 2026 the Company deposited the delinquent payment of $120 into the residual receipts account for excess rent. 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Becca Riebesell, Vice President, Asset Living.
FAC accepted this audit on September 23, 2025 — management decision was due March 23, 2026.
FAC accepted this audit on August 20, 2024 — management decision was due February 20, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
The Company made 6 monthly deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires the Company to 12 monthly deposits into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $4,366 Cause: Operating costs Recommendation: We recommend the Company deposit the required monthly deposits into the replacement reserve account and follow the terms of the regulatory agreement. Auditor?s Comment: The Company does not have the funds to correct the underfunding. When funds become available, the Company will make a deposit into the replacement reserve account.
Show full finding ▾Hide full finding ▴Finding #2022-001: Section 202 Capital Advance, CFDA 14.157 Condition: The Company made 6 monthly deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires the Company to 12 monthly deposits into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $4,366 Cause: Operating costs Recommendation: We recommend the Company deposit the required monthly deposits into the replacement reserve account and follow the terms of the regulatory agreement. Auditor?s Comment: The Company does not have the funds to correct the underfunding. When funds become available, the Company will make a deposit into the replacement reserve account.
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village II, Inc. No. 112-EE040 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. 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 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION TO BE COMPLETED: The Company does not have the funds available to correct the underfunding of the replacement reserve. When funds become available, the Company will make a deposit to the replacement reserve account. 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
Under terms of the HUD regulatory agreement, the Company is required to deposit excess rent into the residual receipt account. The Company did not deposit excess rent of $120. Criteria: The HUD regulatory agreement requires the Company to deposits excess rent into the residual receipt account. Effect: The Company is in violation of its Regulatory Agreement. Questioned Cost: $120 Cause: Oversight Recommendation: We recommend the Company deposit $120 into the residual receipts account. Further, we recommend the Company review the regulatory agreement to ensure compliance. Auditor?s Comment: On March 28, 2023, the Company deposited $120 into the residual receipts account. Finding 2022-002 Cleared.
Show full finding ▾Hide full finding ▴Finding #2022-002: Section 202 Capital Advance, CFDA 14.157 Condition: Under terms of the HUD regulatory agreement, the Company is required to deposit excess rent into the residual receipt account. The Company did not deposit excess rent of $120. Criteria: The HUD regulatory agreement requires the Company to deposits excess rent into the residual receipt account. Effect: The Company is in violation of its Regulatory Agreement. Questioned Cost: $120 Cause: Oversight Recommendation: We recommend the Company deposit $120 into the residual receipts account. Further, we recommend the Company review the regulatory agreement to ensure compliance. Auditor?s Comment: On March 28, 2023, the Company deposited $120 into the residual receipts account. Finding 2022-002 Cleared.
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village II, Inc. No. 112-EE040 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. 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 2: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: On September 28, 2023 the Company deposited the delinquent payment of $120 into the residual receipts account for excess rent. 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
The audited financial statements were not entered into the FASSUB system timely. Criteria: The HUD regulatory agreement requires the audited financial statements to be prepared in accordance with GAAP and filed into the FASSUB system within 90 days of year end. Effect: The Company is in violation of the compliance requirement of its major federal program. Questioned Cost: $0 Cause: Insufficient funds to pay prior year audit fees. Recommendation: We recommend the audited financial statements be submitted into the FASSUB system within 90 days of year end. Auditor?s Comment: HUD approved a residual receipts withdrawal to pay outstanding audit fees. The financial data was submitted into the FASSUB system.
Show full finding ▾Hide full finding ▴Finding #2022-003: Section 202 Capital Advance, CFDA 14.157 Condition: The audited financial statements were not entered into the FASSUB system timely. Criteria: The HUD regulatory agreement requires the audited financial statements to be prepared in accordance with GAAP and filed into the FASSUB system within 90 days of year end. Effect: The Company is in violation of the compliance requirement of its major federal program. Questioned Cost: $0 Cause: Insufficient funds to pay prior year audit fees. Recommendation: We recommend the audited financial statements be submitted into the FASSUB system within 90 days of year end. Auditor?s Comment: HUD approved a residual receipts withdrawal to pay outstanding audit fees. The financial data was submitted into the FASSUB system.
CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village II, Inc. No. 112-EE040 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. 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 3: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The audited financial statements were not entered into the FASSUB system within 90 days prior to year-end. The Company did not have available funds to pay prior year audit fees. HUD approved a residual receipts withdrawal to pay outstanding audit fees and the REAC was filed. 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
FAC accepted this audit on June 23, 2022 — management decision was due December 23, 2022.
FAC accepted this audit on July 1, 2021 — management decision was due January 1, 2022.
Management transferred $9,275 to an affiliate in error. Criteria: The HUD regulatory agreement requires only expenses of the Project be paid with Project funds. Effect: The Company may not have the necessary funds available to fund operations and is in violation of its Regulatory Agreement Questioned Cost: $9,275 Cause:The properties are adjacent and share common grounds. The management company transferred the funds in error. Recommendation: The Company should closely monitor payment activity. Auditor?s Comment: The Company requests $9,275 payment from the affiliate and has recorded a Due from Affiliate on the Statement of Financial Position. Management will monitor activity.
Show full finding ▾Hide full finding ▴Finding #2020-001: Section 202 Capital Advance, CFDA 14.157 Condition: Management transferred $9,275 to an affiliate in error. Criteria: The HUD regulatory agreement requires only expenses of the Project be paid with Project funds. Effect: The Company may not have the necessary funds available to fund operations and is in violation of its Regulatory Agreement Questioned Cost: $9,275 Cause:The properties are adjacent and share common grounds. The management company transferred the funds in error. Recommendation: The Company should closely monitor payment activity. Auditor?s Comment: The Company requests $9,275 payment from the affiliate and has recorded a Due from Affiliate on the Statement of Financial Position. Management will monitor activity.
CORRECTIVE ACTION PLAN Name and Number of the Project Cliff View Village II, Inc. No. 112-EE040 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2020 Compliance Review A. 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 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION TO BE COMPLETED: $9,275 was transferred to an affiliate in error. A due from affiliate is recorded on the statement of financial position. Efforts are being made to collect. Management will closely monitor activity. 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Alpha-Barnes Real Estate Service.
2019-001
The Company made 11 monthly deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires the Company to 12 monthly deposits into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $728 Cause: Oversight Recommendation: We recommend the Company deposit the required monthly deposits into the replacement reserve account and follow the terms of the regulatory agreement. Auditor?s Comment: On January 12, 2021, the Company deposited $728 into the replacement reserve account. Finding 2020-002 Cleared.
Show full finding ▾Hide full finding ▴Finding #2020-002: Section 202 Capital Advance, CFDA 14.157 Condition: The Company made 11 monthly deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires the Company to 12 monthly deposits into the replacement reserve account. Effect: Replacement reserve account is underfunded and is in violation of its Regulatory Agreement. Questioned Cost: $728 Cause: Oversight Recommendation: We recommend the Company deposit the required monthly deposits into the replacement reserve account and follow the terms of the regulatory agreement. Auditor?s Comment: On January 12, 2021, the Company deposited $728 into the replacement reserve account. Finding 2020-002 Cleared.
CORRECTIVE ACTION PLAN Name and Number of the Project Cliff View Village II, Inc. No. 112-EE040 Audit Firm M Group, LLP Audit Period The year ended December 31, 2020 Compliance Review A. 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 2: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2020 by one payment. On January 12, 2021, the Company deposited $728 into the replacement reserve. 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Alpha-Barnes Real Estate Service.
FAC accepted this audit on April 15, 2020 — management decision was due October 15, 2020.
During 2019, the Company transferred $4,000 to an affiliate in error. Criteria: The HUD regulatory agreement requires only expenses of the Project be paid with Project funds. Effect: The Company may not have the necessary funds available to fund operations and is in violation of its Regulatory Agreement Questioned Cost: $4,000 Cause: Unknown Recommendation: The Company should closely monitor payment activity. Auditor?s Comment: We recommend the Company request $4,000 payment from the affiliate to ensure compliance with the Regulatory Agreement. On March 31, 2020, $4,000 was transferred from the affiliate to the Company. Finding 2019-001 cleared.
Show full finding ▾Hide full finding ▴Finding #2019-001: Section 202 Capital Advance, CFDA 14.157 Condition: During 2019, the Company transferred $4,000 to an affiliate in error. Criteria: The HUD regulatory agreement requires only expenses of the Project be paid with Project funds. Effect: The Company may not have the necessary funds available to fund operations and is in violation of its Regulatory Agreement Questioned Cost: $4,000 Cause: Unknown Recommendation: The Company should closely monitor payment activity. Auditor?s Comment: We recommend the Company request $4,000 payment from the affiliate to ensure compliance with the Regulatory Agreement. On March 31, 2020, $4,000 was transferred from the affiliate to the Company. Finding 2019-001 cleared.
Cliff View Village II, Inc. C/O Alpha-Barnes Real Estate Services 12720 Hillcrest, Suite 400 Dallas, TX 75230 CORRECTIVE ACTION PLAN Name and Number of the Project: Cliff View Village II, Inc. No. 112-EE040 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2019 Compliance Review A. 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 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: During 2019, $4,000 was transferred to an affiliate in error. On March 31, 2020, $4,000 was transferred from the affiliate to the Company. Finding 2019-001 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael D. Clark, principal, Alpha-Barnes Real Estate Service. __Signature on PDF Report Attached__ Michael D. Clark, Principal Alpha-Barnes Real Estate Services, LLC Employer Identification No: 75-2868321
FAC accepted this audit on April 21, 2019 — management decision was due October 21, 2019.
FAC accepted this audit on April 17, 2018 — management decision was due October 17, 2018.
FAC accepted this audit on April 24, 2017 — management decision was due October 24, 2017.
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