EIN: 861063722
UEI: QYSHEB6B8NT8
Audited by: DAUBY O'CONNOR & ZALESKI, LLC
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 26, 2024. 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 26, 2024 (674 days ago).
What is a management decision? →FAC accepted this audit on April 27, 2023 — management decision was due October 27, 2023.
FAC accepted this audit on April 27, 2022 — management decision was due October 27, 2022.
Item 2021-001 ? Required monthly deposits to the replacement reserve CFDA Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2021 through December 31, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation is required to make a monthly deposit to the reserve for replacement account. Questioned Cost: Not applicable Condition/Context: There were two months where required deposits were missed. Our population included all monthly deposits. Our sample included all months. This was not a statistically valid sample. Effect: Two months of deposits were missed to the reserve for replacement account. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure all required monthly deposits are made.
Show full finding ▾Hide full finding ▴Item 2021-001 ? Required monthly deposits to the replacement reserve CFDA Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2021 through December 31, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation is required to make a monthly deposit to the reserve for replacement account. Questioned Cost: Not applicable Condition/Context: There were two months where required deposits were missed. Our population included all monthly deposits. Our sample included all months. This was not a statistically valid sample. Effect: Two months of deposits were missed to the reserve for replacement account. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure all required monthly deposits are made.
Views of Responsible Officials and Planned Corrective Actions: Management will set up additional controls to ensure replacement reserve deposits are made timely each month. Through management's current review procedures, the replacement reserve deposits were identified as not being deposited for said months because the HAP payments for said months had not been received. In the future, management will need to identified funds from other sources when HAP payments are not received timely by HUD in order to make its monthly replacement reserve deposits. Human Good Pennsylvania has a dedicated accountant that is assigned to the HUD Project to make sure replacement reserve deposits are made each month. The Assistant Controller will review and monitor the replacement reserve deposits monthly to ensure they are made accurately and timely. If HAP payments are delayed, the Assistant Controller will keep a log of the delayed HAP payments and then pull funds from other sources to make the replacement reserve deposits. Upon HAP receipt, those funds will get refunded. Assistant Controller will review the delayed HAP payment log with the accountant on or about the 25th of each month to confirm if HAP payments were received and replacement reserve deposits were made. Name(s) of the Contact Person(s) Responsible for Corrective Action: Derrick Lawson, Assistant Controller Anticipated Completion Date: 2022
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
FAC accepted this audit on April 19, 2020 — management decision was due October 19, 2020.
FAC accepted this audit on April 2, 2019 — management decision was due October 2, 2019.
FAC accepted this audit on April 4, 2018 — management decision was due October 4, 2018.
FAC accepted this audit on March 23, 2017 — management decision was due September 23, 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.
Browse other Single Audit organizations in California →
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.
