EIN: 770263695
UEI: X33NLLLMLF79
Audited by: Armanino
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 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 July 22, 2026 (38 days ago).
What is a management decision? →FAC accepted this audit on October 17, 2024 — management decision was due April 17, 2025.
FAC accepted this audit on November 8, 2023 — management decision was due May 8, 2024.
FAC accepted this audit on October 20, 2022 — management decision was due April 20, 2023.
The Organization did not make all 12 monthly deposits into the reserve fund. Additional monthly deposits were set up in accounts payable, but were not deposited prior to June 30, 2022. Cause: The Organization's accounting staff experienced turnover during 2022. Possible effect: The replacement reserve is not maintained in accordance with HUD requirements. Questioned cost: None Recommendation: The Organization should establish monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. Views of responsible officials: Management agrees and will establish such a monthly closing procedure. The additional monthly deposits were deposited in the reserve fund subsequent to June 30, 2022.
Show full finding ▾Hide full finding ▴Finding number: 2022-001 Assistance Listing number: 14.181 Assistance Listing title: Supportive Housing for Persons with Disabilities Federal award identification number and year: HUD Section 811 Capital Grant and Project Rental Assistance Contract - issued September 1994 Name of federal agency: U.S. Department of Housing and Urban Development Name of pass-through entity: N/A Repeat finding: No Criteria: Owners shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. An amount as required by HUD ($5,622) will be deposited monthly in the reserve fund. Condition: The Organization did not make all 12 monthly deposits into the reserve fund. Additional monthly deposits were set up in accounts payable, but were not deposited prior to June 30, 2022. Cause: The Organization's accounting staff experienced turnover during 2022. Possible effect: The replacement reserve is not maintained in accordance with HUD requirements. Questioned cost: None Recommendation: The Organization should establish monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. Views of responsible officials: Management agrees and will establish such a monthly closing procedure. The additional monthly deposits were deposited in the reserve fund subsequent to June 30, 2022.
Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001 Corrective Action Plan: The Organization is in the process of establishing monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. In addition, the additional monthly deposits were deposited into the reserve fund subsequent to year-end. Name of Responsible Person: Kim Morrison, CFO Anticipated Completion Date: December 31, 2022 Signed by Kim Morrison on October 12, 2022.
FAC accepted this audit on October 14, 2021 — management decision was due April 14, 2022.
FAC accepted this audit on November 1, 2020 — management decision was due May 1, 2021.
FAC accepted this audit on October 17, 2019 — management decision was due April 17, 2020.
FAC accepted this audit on November 14, 2018 — management decision was due May 14, 2019.
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
FAC accepted this audit on December 1, 2016 — management decision was due June 1, 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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