EIN: 870586666
UEI: N49UMG3DWLZ9
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 23, 2023. 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 23, 2023 (1039 days ago).
What is a management decision? →The Organization failed to produce recertification documents (HUD form 50059) for the annual recertification for 1 of 5 tenant files examined. Criteria: Entities with Section 202 loans are required to fulfill eligibility requirements that involve the annual recertification of participating tenants. Cause: One tenant file did not have complete documentation to support eligibility for rental assistance. Specifically, one tenant did not have proper record of HUD 50059 recertification form. Effect: The Organization is in non-compliance with the aforementioned HUD requirement. Recommendation: The Organization review tenant file procedures to ensure that required documentation are obtained and maintained in accordance with HUD regulations. Auditee Response: The onsite manager has been replaced, and steps have been implemented to correct the issue.
Show full finding ▾Hide full finding ▴Finding 2022-001 Condition: The Organization failed to produce recertification documents (HUD form 50059) for the annual recertification for 1 of 5 tenant files examined. Criteria: Entities with Section 202 loans are required to fulfill eligibility requirements that involve the annual recertification of participating tenants. Cause: One tenant file did not have complete documentation to support eligibility for rental assistance. Specifically, one tenant did not have proper record of HUD 50059 recertification form. Effect: The Organization is in non-compliance with the aforementioned HUD requirement. Recommendation: The Organization review tenant file procedures to ensure that required documentation are obtained and maintained in accordance with HUD regulations. Auditee Response: The onsite manager has been replaced, and steps have been implemented to correct the issue.
Community Housing Services ? Ashley Valley Shadows, Inc. Corrective Action Plan December 31, 2022 2022-001 Finding Phil Carroll, President of Community Housing Services, has implemented steps to correct the issue. The onsite manager has been replaced. The Organization will review tenant file procedures to ensure that required documentation is obtained and maintained in accordance with HUD regulations. The anticipated completion date is December 31, 2023.
FAC accepted this audit on July 10, 2020 — management decision was due January 10, 2021.
The Project failed to accurately record approved withdrawals from the Replacement Reserve account. Criteria: Per RD Regulations, funds may not be withdrawn from the Reserve account without proper authorization from HUD. Effect: The reserve account has $10,000 of unauthorized funds withdrawn as of December 31, 2019. Cause: Management submitted a request to withdraw $41,846.11 from the reserve account. HUD authorized $37,000 to be withdrawn. Management transferred $47,000 from the replacement reserve account on December 6, 2019 into the operating cash account. Auditee?s response: Management resolved this issue on May 6, 2020 by transferring $10,000 back into the reserve account from the operating cash account.
Show full finding ▾Hide full finding ▴Section III-Federal Award Findings and Questioned Costs 2019-001 Reserve account withdrawals greater than approved Condition: The Project failed to accurately record approved withdrawals from the Replacement Reserve account. Criteria: Per RD Regulations, funds may not be withdrawn from the Reserve account without proper authorization from HUD. Effect: The reserve account has $10,000 of unauthorized funds withdrawn as of December 31, 2019. Cause: Management submitted a request to withdraw $41,846.11 from the reserve account. HUD authorized $37,000 to be withdrawn. Management transferred $47,000 from the replacement reserve account on December 6, 2019 into the operating cash account. Auditee?s response: Management resolved this issue on May 6, 2020 by transferring $10,000 back into the reserve account from the operating cash account.
Auditee?s response: Management resolved this issue on May 6, 2020 by transferring $10,000 back into the reserve account from the operating cash account.
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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