EIN: 850247473
UEI: CL4TS63ZSKK5
Audited by: MP Group, Inc.
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 12, 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 12, 2026 (17 days ago).
What is a management decision? →Finding 2025-001: 70% Minimum Unduplicated Adults Maintaining/Increasing Total Income US Department of Housing and Urban Development Program: Continuum of Care Assistance Listing Number: 14.267 Pass Through Entity – City of Albuquerque, New Mexico CRITERIA Per Exhibit B, part B.2, as a sub-recipient of the City of Albuquerque, New Mexico (City) of the Continuum of Care grant funding, the City requires that a minimum of 70% of unduplicated adults served will maintain or increase their total income from all sources as of the end of the operating year or project exit. CONDITION The audit found that during the fiscal year ending June 30, 2025, the number of adults that maintained or increased their total from all sources as of the end of the operating year or project exit was only 68%. CAUSE There were several participants that exited the program close to the Organization’s year end of June 30, 2025. This resulted in less time for the participants to achieve employment goals and the percentage of 70% could not be met timely. EFFECT For the reporting period, only 68% of exiting adult participants (23 out of 34 individuals) showed a documented increase in income. This failure to meet the 70% target indicates that the program is not fully achieving its intended outcome of promoting self-sufficiency among participants, potentially jeopardizing future funding or requiring corrective action plans with the primary grantee and HUD. RECOMMENDATION The Organization should develop and implement a robust tracking system to accurately monitor participant income levels throughout their time in the program. VIEWS OF RESPONSIBLE OFFICIALS The Organization agrees with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2025-001: 70% Minimum Unduplicated Adults Maintaining/Increasing Total Income US Department of Housing and Urban Development Program: Continuum of Care Assistance Listing Number: 14.267 Pass Through Entity – City of Albuquerque, New Mexico CRITERIA Per Exhibit B, part B.2, as a sub-recipient of the City of Albuquerque, New Mexico (City) of the Continuum of Care grant funding, the City requires that a minimum of 70% of unduplicated adults served will maintain or increase their total income from all sources as of the end of the operating year or project exit. CONDITION The audit found that during the fiscal year ending June 30, 2025, the number of adults that maintained or increased their total from all sources as of the end of the operating year or project exit was only 68%. CAUSE There were several participants that exited the program close to the Organization’s year end of June 30, 2025. This resulted in less time for the participants to achieve employment goals and the percentage of 70% could not be met timely. EFFECT For the reporting period, only 68% of exiting adult participants (23 out of 34 individuals) showed a documented increase in income. This failure to meet the 70% target indicates that the program is not fully achieving its intended outcome of promoting self-sufficiency among participants, potentially jeopardizing future funding or requiring corrective action plans with the primary grantee and HUD. RECOMMENDATION The Organization should develop and implement a robust tracking system to accurately monitor participant income levels throughout their time in the program. VIEWS OF RESPONSIBLE OFFICIALS The Organization agrees with this finding. See Corrective Action Plan.
PLANNED CORRECTIVE ACTIONS PLANNED: The Organization acknowledges the finding and agrees with the recommendation. The Organization also notes that the percentage of adults maintaining or increasing income was impacted by several participants exiting the program near the end of the fiscal year. Due to their shorter timeframe in the program, these participants had limited opportunity to achieve employment goals or secure increased income. The Organization will review program exit timing and case planning procedures to better ensure participants have adequate time to engage in employment-related services before exit, when possible. To address the finding and improve future performance, the Organization is implementing the following corrective actions: 1. Improved Income-Tracking System: A revised income-tracking process will be integrated into case-management to ensure income information is consistently updated at program entry, during routine case reviews, and at exit. 2. Enhanced Staff Training: Case managers and program staff will receive updated training on income documentation requirements, including timely data entry and verification procedures. 3. Quarterly Internal Monitoring: The Finance Manager will conduct quarterly reviews of participant files to ensure accurate income tracking and identify areas needing corrective attention. 4. Program Exit and Case Planning Adjustments: Program leadership will work with case managers to strengthen exit planning protocols, helping ensure participants have sufficient time to pursue employment goals before program completion whenever possible. 5. Regular Coordination Between Finance and Program Teams: Monthly cross-departmental check-ins will be established to keep financial and program data aligned and identify issues early.
FAC accepted this audit on December 13, 2024 — management decision was due June 13, 2025.
In a sample of 35 expenditures, 13 were payroll related expenditures. Included in the payroll expenditures were 46 employee payroll allocations to the Continuum of Care Program. We found that 2 of the 46 allocations had incorrect allocations totaling $396 (under allocated).
Show full finding ▾Hide full finding ▴In a sample of 35 expenditures, 13 were payroll related expenditures. Included in the payroll expenditures were 46 employee payroll allocations to the Continuum of Care Program. We found that 2 of the 46 allocations had incorrect allocations totaling $396 (under allocated).
SAFE House agrees with this finding. In order to ensure that internal controls related to payroll costs allocation are sufficient to prevent or detect errors in compliance with the standards The Executive Director shall review biweekly payroll allocations for propriety and initial them.
FAC accepted this audit on December 7, 2023 — management decision was due June 7, 2024.
FAC accepted this audit on October 10, 2022 — management decision was due April 10, 2023.
FAC accepted this audit on September 16, 2021 — management decision was due March 16, 2022.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on October 15, 2018 — management decision was due April 15, 2019.
FAC accepted this audit on September 11, 2017 — management decision was due March 11, 2018.
FAC accepted this audit on September 13, 2016 — management decision was due March 13, 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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