EIN: 813312961
UEI: MG9EZHSM3FA3
Audited by: Eisner Amper LLP
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 27, 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 27, 2026 (59 days from today).
What is a management decision? →FAC accepted this audit on April 4, 2023 — management decision was due October 4, 2023.
FAC accepted this audit on April 13, 2022 — management decision was due October 13, 2022.
"""Reference Number Finding Questioned Costs 2021-001 Finding Type - Immaterial noncompliance with major program requirements Title and CFDA Number of Federal Program - 14.181 - U.S. Department of Housing and Urban Development - Supportive Housing for Persons with Disabilities (Section 811) Finding Resolution Status - Resolved Information on Universe and Population Size - Population includes prior year surplus cash to be deposited into the residual receipts account. Sample Size Information - N/A - Population includes all prior year surplus cash to be deposited into the residual receipts account. Identification of Repeat Finding and Finding Reference Number - N/A - Not a repeat finding Criteria - The Organization should deposit surplus cash within 90 days of year end, as required by HUD and as stated in the FRAG Guide. Statement of Condition - The Organization deposited prior year surplus cash 159 days after year end, which was not within the required 90 days per the FRAG Guide. Cause - The Organization failed to monitor the cash requirements of the residual receipts account, as specified by HUD. Effect or Potential Effect - The residual receipts account was not funded in the time frame specified by HUD. Auditor Noncompliance Code - B - Failure to make required residual receipt deposits Reporting Views of Responsible Officials - Management agrees with the finding as reported. Context -During testing of the residual receipts deposits, it was noted that the property did not make the prior year surplus cash deposit within 90 days of year end, as required by HUD. Recommendation - Management should ensure surplus cash deposit amounts are deposited within 90 days of year end, as required by HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management agrees with the finding and recommendation as reported. Response Indicator - Agree Completion Date - June 8, 2021 Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $6,532 into residual receipts on June 8, 2021. "
Show full finding ▾Hide full finding ▴"""Reference Number Finding Questioned Costs 2021-001 Finding Type - Immaterial noncompliance with major program requirements Title and CFDA Number of Federal Program - 14.181 - U.S. Department of Housing and Urban Development - Supportive Housing for Persons with Disabilities (Section 811) Finding Resolution Status - Resolved Information on Universe and Population Size - Population includes prior year surplus cash to be deposited into the residual receipts account. Sample Size Information - N/A - Population includes all prior year surplus cash to be deposited into the residual receipts account. Identification of Repeat Finding and Finding Reference Number - N/A - Not a repeat finding Criteria - The Organization should deposit surplus cash within 90 days of year end, as required by HUD and as stated in the FRAG Guide. Statement of Condition - The Organization deposited prior year surplus cash 159 days after year end, which was not within the required 90 days per the FRAG Guide. Cause - The Organization failed to monitor the cash requirements of the residual receipts account, as specified by HUD. Effect or Potential Effect - The residual receipts account was not funded in the time frame specified by HUD. Auditor Noncompliance Code - B - Failure to make required residual receipt deposits Reporting Views of Responsible Officials - Management agrees with the finding as reported. Context -During testing of the residual receipts deposits, it was noted that the property did not make the prior year surplus cash deposit within 90 days of year end, as required by HUD. Recommendation - Management should ensure surplus cash deposit amounts are deposited within 90 days of year end, as required by HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management agrees with the finding and recommendation as reported. Response Indicator - Agree Completion Date - June 8, 2021 Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $6,532 into residual receipts on June 8, 2021. "
"1. Comments on Findings and Recommendation Management should ensure surplus cash deposit amounts to be deposited within 90 days of year end as required by HUD. 2. Actions Taken or Planned Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $6,532 into residual receipts on June 8, 2021. 3. Status of Corrective Actions on Prior Findings N/A no prior findings."
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
FAC accepted this audit on April 6, 2020 — management decision was due October 6, 2020.
Finding Type Immaterial noncompliance with major program requirements None Title and CFDA Number of Federal Program 14.181 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) Finding Resolution Status Resolved Information on Universe and Population Size Population includes prior year surplus cash to be deposited into the residual receipts account. Sample Size Information N/A population includes all prior year surplus cash to be deposited into the residual receipts account. Identification of Repeat Finding and Finding Reference Number N/A not a repeat finding Criteria The Organization should deposit surplus cash within 90 days of year end, as required by HUD. Statement of Condition The Organization deposited prior year surplus cash 105 days after year end. Cause The Organization failed to monitor the cash requirements of the residual receipts account as specified by the HUD. Effect or Potential Effect The residual receipts account was not funded in the timeframe specified by HUD. Auditor Noncompliance Code B Failure to make required residual receipt deposits Reporting Views of Responsible Officials Management agrees with the finding as reported. Context During testing of the residual receipts deposits, it was noted that the property did not make the prior year surplus cash deposit within 90 days of year end, as required by HUD. Recommendation Management should ensure surplus cash deposit amounts be deposited within 90 days of year end as required by HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management agrees with the finding and recommendation as reported. Response Indicator Agree Completion Date April 15, 2019 Response Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $22,032 into residual receipts on April 15, 2019.
Show full finding ▾Hide full finding ▴Finding Type Immaterial noncompliance with major program requirements None Title and CFDA Number of Federal Program 14.181 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) Finding Resolution Status Resolved Information on Universe and Population Size Population includes prior year surplus cash to be deposited into the residual receipts account. Sample Size Information N/A population includes all prior year surplus cash to be deposited into the residual receipts account. Identification of Repeat Finding and Finding Reference Number N/A not a repeat finding Criteria The Organization should deposit surplus cash within 90 days of year end, as required by HUD. Statement of Condition The Organization deposited prior year surplus cash 105 days after year end. Cause The Organization failed to monitor the cash requirements of the residual receipts account as specified by the HUD. Effect or Potential Effect The residual receipts account was not funded in the timeframe specified by HUD. Auditor Noncompliance Code B Failure to make required residual receipt deposits Reporting Views of Responsible Officials Management agrees with the finding as reported. Context During testing of the residual receipts deposits, it was noted that the property did not make the prior year surplus cash deposit within 90 days of year end, as required by HUD. Recommendation Management should ensure surplus cash deposit amounts be deposited within 90 days of year end as required by HUD. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management agrees with the finding and recommendation as reported. Response Indicator Agree Completion Date April 15, 2019 Response Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $22,032 into residual receipts on April 15, 2019.
1. Comments on Findings and Recommendation Management should ensure surplus cash deposit amounts be deposited within 90 days of year end as required by HUD. 2. Actions Taken or Planned Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $22,032 into residual receipts on April 15, 2019. 3. Status of Corrective Actions on Prior Findings N/A no prior findings.
FAC accepted this audit on April 11, 2019 — management decision was due October 11, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
