EIN: 841381789
UEI: FHDHJLF6HRF7
Audited by: FJ & Associates, PLLC
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 February 4, 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 August 4, 2026 (26 days ago).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on November 7, 2023 — management decision was due May 7, 2024.
FAC accepted this audit on October 17, 2022 — management decision was due April 17, 2023.
The Project failed to make one of the required monthly deposits of $459 to the reserve account, leaving the reserve account underfunded by $459. Criteria: The section 202 loan provided by HUD requires that monthly deposits be made to the reserve account. Effect: The reserve account is underfunded by $459 as of June 30, 2022. Thus, necessary repairs and improvements may not be performed until the reserve is fully funded and/or is authorized by HUD. Cause: Management failed to deposit the funds as required since the Project?s financial position made it difficult to do so. Recommendation: Efforts should be made to make all required deposits to the reserve account. Auditee?s response: The missing payment was made in the subsequent period and the reserve account was fully funded as of 8/18/2022.chedule of
Show full finding ▾Hide full finding ▴Reserve Account Condition: The Project failed to make one of the required monthly deposits of $459 to the reserve account, leaving the reserve account underfunded by $459. Criteria: The section 202 loan provided by HUD requires that monthly deposits be made to the reserve account. Effect: The reserve account is underfunded by $459 as of June 30, 2022. Thus, necessary repairs and improvements may not be performed until the reserve is fully funded and/or is authorized by HUD. Cause: Management failed to deposit the funds as required since the Project?s financial position made it difficult to do so. Recommendation: Efforts should be made to make all required deposits to the reserve account. Auditee?s response: The missing payment was made in the subsequent period and the reserve account was fully funded as of 8/18/2022.chedule of
Community Housing Services ? Johansen, Inc. Corrective Action Plan June 30, 2022 2022-001 Reserve Account The reserve account is underfunded by $459 as of June 30, 2022. Management failed to deposit the funds as required since the Project?s financial position made it difficult to do so. The missing payment was made in the subsequent period and the reserve account was fully funded as of 8/18/2022.
FAC accepted this audit on January 16, 2022 — management decision was due July 16, 2022.
FAC accepted this audit on November 1, 2020 — management decision was due May 1, 2021.
FAC accepted this audit on November 17, 2019 — management decision was due May 17, 2020.
FAC accepted this audit on October 8, 2018 — management decision was due April 8, 2019.
FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.
FAC accepted this audit on October 6, 2016 — management decision was due April 6, 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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