EIN: 760504275
UEI: MXTUA39TMUK4
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 20, 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 October 20, 2026 (58 days from today).
What is a management decision? →Management fees for the year ended December 31, 2025 were paid in excess of the monthly pupm cap. - Cause: Management oversight. - Effect: Management miscalculated the management fees for the year ended December 31, 2025, and hence, fees were paid in excess of the cap by $4,183. A receivable was recorded for the overpaid management fees. - Noncompliance code: J. Unauthorized management fees. - Questioned costs: $4,183. - Reporting views of officials: Auditee agrees with the finding. - Contract Number: 114-HD006-NP-CMI - Context: This was noted while performing audit procedures on management fees during the audit. - Recommendation: Management should ensure that management fees are paid in accordance with HUD limits. - Auditors' summary of auditee's comments: They are in agreement. - Completion date: 12/31/26. - Response: Management plans to repay the overcharged fees as soon as possible.
Show full finding ▾Hide full finding ▴Findings reference number: 2025-001 - Title and AL Number of Federal Program: Supportive Housing for Persons with Disabilities (Section 811), AL 14.181 - Type of finding: Compliance - Resolution Status: In process - Population size: N/A - Sample size: N/A - Repeat finding: No. - Criteria: Per the HUD management fee schedule for owners and agents, the basic rate for management fees is $50 per unit per month (pupm). The Project qualifies for add-on fees of $8 pupm for having 16 to 30 units in property and $3 pupm for being a Sec 811 property with the total cap of management fees at $61 pupm. - Condition: Management fees for the year ended December 31, 2025 were paid in excess of the monthly pupm cap. - Cause: Management oversight. - Effect: Management miscalculated the management fees for the year ended December 31, 2025, and hence, fees were paid in excess of the cap by $4,183. A receivable was recorded for the overpaid management fees. - Noncompliance code: J. Unauthorized management fees. - Questioned costs: $4,183. - Reporting views of officials: Auditee agrees with the finding. - Contract Number: 114-HD006-NP-CMI - Context: This was noted while performing audit procedures on management fees during the audit. - Recommendation: Management should ensure that management fees are paid in accordance with HUD limits. - Auditors' summary of auditee's comments: They are in agreement. - Completion date: 12/31/26. - Response: Management plans to repay the overcharged fees as soon as possible.
Audit Finding 2025-001: Per the HUD management fee schedule for owners and agents, the basic rate for management fees is $50 per unit per month (pupm). The Project qualifies for add-on fees of $8 pupm for having 16 to 30 units in property and $3 pupm for being a Sec 811 property with the total cap of management fees at $61 pupm. - Management fees for the year ended December 31, 2025 were paid in excess of the monthly pupm cap. Response: Management miscalculated the management fees for the year ended December 31, 2025, and hence, fees were paid in excess of the cap by $4,183. The excess fees were paid back to the Project on March 20, 2026. - Name and Title of contact person responsible for corrective action: Steve Colella, Making a Difference in Property Management, LLC, Management Agent - 6800 Park Ten Blvd, Ste 184-W, San Antonio, TX 78213
FAC accepted this audit on April 22, 2025 — management decision was due October 22, 2025.
Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. -Cause: Management oversight. -Effect: The Project's expenses and payables for the year ended December 31, 2024 were understated. -Noncompliance code: S. Internal control deficiency -Questioned cost: $12,491. -Reporting views of officials: Management agrees with the finding. -Context: This was noted while performing certain procedures to search for unrecorded liabilities during the audit. -Recommendation: Management should review invoices received and payments done in the subsequent period and accrue the expenses relating to the prior period. -Auditors' summary of auditee's comments: They are in agreement. -Completion date: 12/31/25 -Response: Governance agrees with the comments and will ensure that all transactions are properly recorded.
Show full finding ▾Hide full finding ▴Schedule reference number 2024-001. Title and AL Number of Federal Program: Supportive Housing for Persons with Disabilities (Section 811), AL 14.181 -Type of finding: Financial statement -Resolution status: In process -Population size: N/A -Sample size: N/A -Repeat finding: No. -Criteria: All expenses for the year ended December 31, 2024 should be recorded to the books. -Condition: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. -Cause: Management oversight. -Effect: The Project's expenses and payables for the year ended December 31, 2024 were understated. -Noncompliance code: S. Internal control deficiency -Questioned cost: $12,491. -Reporting views of officials: Management agrees with the finding. -Context: This was noted while performing certain procedures to search for unrecorded liabilities during the audit. -Recommendation: Management should review invoices received and payments done in the subsequent period and accrue the expenses relating to the prior period. -Auditors' summary of auditee's comments: They are in agreement. -Completion date: 12/31/25 -Response: Governance agrees with the comments and will ensure that all transactions are properly recorded.
2024 Corrective Action Plan - Audit Finding 2024-001: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. - Response: Management did not receive the invoice until January 24, 2025 and did not know how much it was going to be so had not accrued it at year end. Management understands the need to accrue for expenses in the period to which they relate and will make an effort in the future to review invoices received subsequent to year end to ensure that any material amounts are accrued in the proper period. - Name and Title of contact person responsible for corrective action: Steve Colella, - Making a Difference in Property Management, LLC - Management Agent - 6800 Park Ten Blvd, Ste 184-W - San Antonio, TX 78213
FAC accepted this audit on April 25, 2024 — management decision was due October 25, 2024.
The review of surplus cash indicates a deposit should have been made by March 1, 2024. Cause: Management did not calculate surplus cash until a later period. Effect: Once the deposit is made, there will be some lost interest income but it should be minimal. Noncompliance code: B. Residual Receipt Questioned costs: N/A. Reporting views of officials: Auditee agrees with the finding. Context: This was noted while performing audit procedures on surplus cash. Recommendation: Management should fund the surplus amount as soon as possible. Auditee's comments: Auditee agrees with the finding and will fund the surplus cash to the residual receipts account as soon as possible. Auditors' summary of auditee's comments: They are in agreement. Completion date: 12/31/2024 Response: Management plans to fund the residual receipt account as soon as possible.
Show full finding ▾Hide full finding ▴Findings reference number: 2023-001 Title and AL Number of Federal Program: Supportive Housing for Persons with Disabilities (Section 811) CFDA 14.181 Type of finding: Federal Award Resolution Status: In process Population size: N/A Sample size: N/A Repeat finding: No Criteria: Surplus cash should be deposited to the residual receipts accounts within 60 days after year end. Condition: The review of surplus cash indicates a deposit should have been made by March 1, 2024. Cause: Management did not calculate surplus cash until a later period. Effect: Once the deposit is made, there will be some lost interest income but it should be minimal. Noncompliance code: B. Residual Receipt Questioned costs: N/A. Reporting views of officials: Auditee agrees with the finding. Context: This was noted while performing audit procedures on surplus cash. Recommendation: Management should fund the surplus amount as soon as possible. Auditee's comments: Auditee agrees with the finding and will fund the surplus cash to the residual receipts account as soon as possible. Auditors' summary of auditee's comments: They are in agreement. Completion date: 12/31/2024 Response: Management plans to fund the residual receipt account as soon as possible.
Because there was not an existing Residual Receipt account, management has started the process to open an account. The bank required minutes from the Board of Directors of Tomball Pines, Inc. before they would open the account. A board meeting was held April 9, 2024 and the motion was made, seconded, and approved to open the needed account. Management will be making the deposit the week of April 15, 2024.
FAC accepted this audit on May 25, 2021 — management decision was due November 25, 2021.
A significant adjusting entry had to be made to accrue the Project's payroll cost and related loan payable. Cause: Management was not aware of the reporting requirements established by the PPP program. Effect: The salaries expense and loans payable were understated by $15,841 at year end and an audit adjustment had to be made. Noncompliance code: S. Internal control deficiency Questioned cost: None Reporting views of officials: Management agrees with the finding. Context: This was noted while performing certain procedures on payroll expense during the audit. Recommendation: Management should consult with professionals when the Federal government implements new programs to determine the proper way to account for such transactions. Auditors' summary of auditee's comments: They are in agreement. Completion date: 12/31/21 Response: Governance agrees with the comments and will ensure that all transactions are properly recorded.
Show full finding ▾Hide full finding ▴Schedule reference number 2020-001. Title and CFDA Number of Federal Program: Supportive Housing for Persons with Disabilities (Section 811), CFDA 14.181 Type of finding: Financial statement Resolution status: In process Population size: N/A Sample size: N/A Repeat finding: No. Criteria: Management did not record the payroll expenses and loan payable from the PPP funds for the year ended December 31, 2020. Condition: A significant adjusting entry had to be made to accrue the Project's payroll cost and related loan payable. Cause: Management was not aware of the reporting requirements established by the PPP program. Effect: The salaries expense and loans payable were understated by $15,841 at year end and an audit adjustment had to be made. Noncompliance code: S. Internal control deficiency Questioned cost: None Reporting views of officials: Management agrees with the finding. Context: This was noted while performing certain procedures on payroll expense during the audit. Recommendation: Management should consult with professionals when the Federal government implements new programs to determine the proper way to account for such transactions. Auditors' summary of auditee's comments: They are in agreement. Completion date: 12/31/21 Response: Governance agrees with the comments and will ensure that all transactions are properly recorded.
TOMBALL PINES APARTMENTS A PROJECT OF TOMBALL PINES, INC. (HUD PROJECT NUMBER 114-HD006-NP-CMI) CORRECTIVE ACTION PLAN DECEMBER 31, 2020 Audit Finding 2020-01: The PPP loan was created by the Federal government due to the COVID-19 pandemic. It was administered by the SBA and the instructions were vague at best. As we believe the loan will be forgiven, we were unaware that it needed to be recorded in the records. Based on directions from the auditor, we have recorded the loan payable and the associated payroll expenses. Once the PPP loan is forgiven by the SBA, another adjustment will be made to the financials to reflect such. Before it is made, however, the adjustment will be reviewed by the auditors. Name and Title of contact person responsible for corrective action: Steve Colella ? Management Agent McDougal Property Management LLC 6800 Park Ten Blvd. Suite 184-W San Antonio, TX 78213 210-220-1908 Employer Identification Number: 20-3352716
Notice H 20-08 issued by HUD states that a CSP may not be requested to address any cost increases in which the owner has been compensated through other COVID-19 assistance programs. Cause: COVID regulations are extremely complicated and management was not aware of this requirements. Effect: The Project may have to return the $2,128 of CSP funds received. Noncompliance code: Z. Other. Questioned costs: $2,128 Reporting views of officials: HUD strongly recommended application for these funds to alleviate some of the additional expense of operations during the COVID-19 Pandemic. The instructions which accompanied the application did not make clear that acceptance of PPP funding directly prohibited application for the CSP funding. Had that information been shared with us we would not have applied. The CSP funds acquired were used for sanitation purposes. Contract Number: 114-HD006-NP-CMI Context: The CSP funds may have to be refunded. Recommendation: Management should pursue a resolution from HUD on this matter. Auditors' summary of auditee's comments: They are in agreement.
Show full finding ▾Hide full finding ▴Findings reference number: 2020-02 Title and CFDA Number of Federal Program: Supportive Housing for Persons with Disabilities (Section 811), CFDA 14.181 Type of finding: Federal Award Resolution Status: In process Population size: N/A Sample size: N/A Repeat finding: No. Criteria: The Project received CSP funds and PPP funds. Condition: Notice H 20-08 issued by HUD states that a CSP may not be requested to address any cost increases in which the owner has been compensated through other COVID-19 assistance programs. Cause: COVID regulations are extremely complicated and management was not aware of this requirements. Effect: The Project may have to return the $2,128 of CSP funds received. Noncompliance code: Z. Other. Questioned costs: $2,128 Reporting views of officials: HUD strongly recommended application for these funds to alleviate some of the additional expense of operations during the COVID-19 Pandemic. The instructions which accompanied the application did not make clear that acceptance of PPP funding directly prohibited application for the CSP funding. Had that information been shared with us we would not have applied. The CSP funds acquired were used for sanitation purposes. Contract Number: 114-HD006-NP-CMI Context: The CSP funds may have to be refunded. Recommendation: Management should pursue a resolution from HUD on this matter. Auditors' summary of auditee's comments: They are in agreement.
TOMBALL PINES APARTMENTS A PROJECT OF TOMBALL PINES, INC. (HUD PROJECT NUMBER 114-HD006-NP-CMI) CORRECTIVE ACTION PLAN DECEMBER 31, 2020 Audit Finding 2020-02: HUD strongly recommended application for the CSP funds to alleviate some of the excess expense of operations during the COVID-19 Pandemic. Tomball Pines Apartments was approached about applying. The instructions which accompanied the application as well as the HUD representatives who contacted us did not make clear that acceptance of PPP funding directly prohibited application for the CSP funding. Had that information been shared with us we would not have applied. The CSP funds acquired were used to provide deep sanitation of the apartments and common areas of the building. The PPP funds were applied for and received by the management company and the property received the benefit. However, had we known that there was a conflict in using the CPS funds after receiving the PPP funds we would not have done so. As is always the case, we will abide by HUD?s instructions. Name and Title of contact person responsible for corrective action: Steve Colella ? Management Agent McDougal Property Management LLC 6800 Park Ten Blvd. Suite 184-W San Antonio, TX 78213 210-220-1908 Employer Identification Number: 20-3352716
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