EIN: 910856761
UEI: X6JBKM2QZ4N4
Audited by: Laura Lindal CPA
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 2025. 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 June 12, 2026 (82 days ago).
What is a management decision? →FAC accepted this audit on September 23, 2024 — management decision was due March 23, 2025.
FAC accepted this audit on November 2, 2023 — management decision was due May 2, 2024.
FAC accepted this audit on October 13, 2022 — management decision was due April 13, 2023.
FAC accepted this audit on October 5, 2021 — management decision was due April 5, 2022.
2021-001 14.164 Flexible Subsidy Residual Receipts Loan Criteria ? Under Special Tests and Provisions, the First Amendment to the Flexible Subsidy Residual Receipts Note, paragraph 3. requires the project to pay 80% of surplus cash as a principal payment on the loan as of October 1 each year. For the year under audit, there should have been a principal payment of $132,318 made as of October 1, 2020. The remaining 20% of surplus cash is required to be deposited to residual receipts within 90 days of the fiscal year end June 30. For the year under audit, there should have been a deposit to residual receipts of $33,079 as of September 28, 2020. Condition ? Council House, Inc. made a principal payment of $115,026 on the loan as of October 1, 2020. The principal payment was deficient by $17,292. Council House, Inc. made a deposit into residual receipts of $28,756 as of September 29, 2020. The deposit was deficient by $4,323. Cause ? Management was not able to accumulate and reconcile information on a timely basis for the audit of the year ended June 30, 2020. Management estimated surplus cash as of June 30, 2020 and made a principal payment accordingly prior to October 1, 2020 and a deposit to residual receipts on September 29, 2020. There were adjustments resulting from the audit that increased surplus cash as of June 30, 2020 from management?s estimate. Consequently, the principal payment made on the loan as of October 1, 2020, as well as the deposit to residual receipts, was insufficient. Effect ? Management?s inability to accumulate and reconcile information on a timely basis for the audit of June 30, 2020 caused them to not be able to use the audited amount of surplus cash to calculate the principal payment due October 1, 2020 and the deposit to residual receipts due September 28, 2020. Auditor non-compliance code: Z ? Other Questioned costs ? $0 Perspective/Context ? Management paid the deficient amount of $17,292 on the loan on October 21, 2020. Management deposited the deficient amount of $4,343 into residual receipts on October 22, 2020. Also, management did provide information to the auditor on a timely basis for the audit of the year ended June 30, 2021. This finding was not a result of sampling but rather substantive testing.Recommendation ? Management should continue to have information for the audit accumulated and reconciled within 60 days of the fiscal year end to ensure the audit can be completed on a timely basis. Views of Responsible Officials ? Management agrees with the finding but has previously corrected it. Auditor?s evaluation of the views of responsible officials ? I believe management?s response is appropriate. Also, management did provide information to the auditor on a timely basis for the audit of the year ended June 30, 2021. Information on Universe Population Size ? This finding was not a result of sampling. Sample Size Information ? This finding was not a result of sampling. Repeat finding ? This finding is not a repeat finding.
Show full finding ▾Hide full finding ▴2021-001 14.164 Flexible Subsidy Residual Receipts Loan Criteria ? Under Special Tests and Provisions, the First Amendment to the Flexible Subsidy Residual Receipts Note, paragraph 3. requires the project to pay 80% of surplus cash as a principal payment on the loan as of October 1 each year. For the year under audit, there should have been a principal payment of $132,318 made as of October 1, 2020. The remaining 20% of surplus cash is required to be deposited to residual receipts within 90 days of the fiscal year end June 30. For the year under audit, there should have been a deposit to residual receipts of $33,079 as of September 28, 2020. Condition ? Council House, Inc. made a principal payment of $115,026 on the loan as of October 1, 2020. The principal payment was deficient by $17,292. Council House, Inc. made a deposit into residual receipts of $28,756 as of September 29, 2020. The deposit was deficient by $4,323. Cause ? Management was not able to accumulate and reconcile information on a timely basis for the audit of the year ended June 30, 2020. Management estimated surplus cash as of June 30, 2020 and made a principal payment accordingly prior to October 1, 2020 and a deposit to residual receipts on September 29, 2020. There were adjustments resulting from the audit that increased surplus cash as of June 30, 2020 from management?s estimate. Consequently, the principal payment made on the loan as of October 1, 2020, as well as the deposit to residual receipts, was insufficient. Effect ? Management?s inability to accumulate and reconcile information on a timely basis for the audit of June 30, 2020 caused them to not be able to use the audited amount of surplus cash to calculate the principal payment due October 1, 2020 and the deposit to residual receipts due September 28, 2020. Auditor non-compliance code: Z ? Other Questioned costs ? $0 Perspective/Context ? Management paid the deficient amount of $17,292 on the loan on October 21, 2020. Management deposited the deficient amount of $4,343 into residual receipts on October 22, 2020. Also, management did provide information to the auditor on a timely basis for the audit of the year ended June 30, 2021. This finding was not a result of sampling but rather substantive testing.Recommendation ? Management should continue to have information for the audit accumulated and reconciled within 60 days of the fiscal year end to ensure the audit can be completed on a timely basis. Views of Responsible Officials ? Management agrees with the finding but has previously corrected it. Auditor?s evaluation of the views of responsible officials ? I believe management?s response is appropriate. Also, management did provide information to the auditor on a timely basis for the audit of the year ended June 30, 2021. Information on Universe Population Size ? This finding was not a result of sampling. Sample Size Information ? This finding was not a result of sampling. Repeat finding ? This finding is not a repeat finding.
We have corrected this noncompliance as of October 21, 2020. We have ensured that we will be able to have the audit performed timely for the year ended June 30, 2021 as well as our audits in future years. Person responsible for the corrective action: Sharon LeMire, Assistant Administrator
FAC accepted this audit on November 12, 2020 — management decision was due May 12, 2021.
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
FAC accepted this audit on October 3, 2018 — management decision was due April 3, 2019.
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FAC accepted this audit on December 10, 2017 — management decision was due June 10, 2018.
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2016-004
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Show full finding ▾Hide full finding ▴FAC accepted this audit on May 30, 2017 — management decision was due November 30, 2017.
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Show full finding ▾Hide full finding ▴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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